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IFRSs definitions

Definitions relating to Diploma in IFRS regulations.

A

Assignment

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Assignment

Assignment means the two continuous assessments throughout the course which candidates are required to pass.

B

C

Committee

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Committee

Learning & Professional Development Board (or such other Committee as the Council may from time-to-time designate) or any Committee, Sub-Committee, person or persons acting under its direction.

In relation to Corporate Finance Qualification Regulations, Committee means the committee appointed by Council with responsibility for the supervision and administration of the corporate finance award scheme.

In relation to Diploma in Charity Accounting Regulations, Committee means the committee appointed by Council with responsibility for the supervision and administration of the charity accounting award scheme.

course cycle

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course cycle

one continuous six month cycle of the two assignments and one final exam that candidates commit to take on registration

Credit for Prior Learning or (CPL)

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Credit for Prior Learning or (CPL)

Recognition against CFAB or ACA requirements based on prior academic or professional achievement.

D

E

F

final exam

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final exam

Final exam means the end of course exam that candidates are required to pass.

G

H

I

ICAEW

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ICAEW

Institute of Chartered Accountants in England and Wales.

J

K

L

M

N

O

P

Professional Stage

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Professional Stage

Both the knowledge modules and application modules within the ACA syllabus.

Q

R

S

T

U

V-Z

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