NBAA EXAMINATION STRUCTURE (Professional Examination Scheme)

The Examination Structure for the Professional examination scheme has three stages with two modules in each stage. Whilst the Foundation Stage has four subjects in each module, the Intermediate and Final Stages have three subjects in each module.

FOUNDATION STAGE MODULE A
Subject Name

P.01: Financial Accounting

P.02: Business Economics

P.03: Business Law

P.04: Business Mathematics and Statistics

FOUNDATION STAGE MODULE B
Subject Name

P.05: Auditing Theory and Practice

P.06: Cost Accounting

P.07: Business Information Systems Management

P.08: Business Ethics and Corporate Governance


INTERMEDIATE STAGE MODULE C
Subject Name
P.09: Financial Reporting I

P.10: Research, Consultancy and Reporting

P.11: Quantitative Techniques for Decision Making

INTERMEDIATE STAGE MODULE D
Subject Name
P.12: Management Principles and Practices

P.13: Corporate Finance

P.14: Entrepreneurship

FINAL STAGE MODULE E
Subject Name
P.15: Financial Reporting II

P.16; International Finance

P.17: Public Finance and Taxation

FINAL STAGE MODULE F
Subject Name
P.18: Auditing and Assurance Services

P.19: Management Accounting and Control

P.20: Contemporary Issues in Accounting

On successful completion of the Final Stage Examinations, a candidate shall be awarded a Certificate of Completion of the Certified Public Accountant - CPA (T) examinations and will be eligible for registration as a Graduate Accountant.