Certified Public AccountantEMERGE ManagementTraining Center
What is CPA?• Stands for Certified Public Accountant of U.S.A• Trusted financial advisor who helpsindividuals, businesses, and other organizations plan andreach their financial goals• All CPAs are accountants, but not all accountants are CPAs
AICPA MembershipAICPA membership provides:• National membership organization forthe profession• Support for the diverse membershipand efforts to build the future of theprofession• Advocacy with standard setters and state boards• Professional excellence in terms of professionalethics, training, peer review
CPA Recognition on the World• CPA is a professional certification from UnitedStates of America and professional pride forfinance professionals.• CPA is recognized in U.A.E job Market & inmultinational companies around the world.• CPA qualification is mutually recognized byprofessional institutes in Canada, Australia, NewZealand and other countries.• This will ease up the migration to othercountries• This qualification is recognized in U.S. companiesand out-sourcing agencies in Asia
Requirements for CPA• 3 E’s are required for licensure:Education : Four years accounting educationExamination : Uniform CPA ExaminationExperience : Depends on state to state• State Boards of Accountancy determine the laws and rules for eachstate/jurisdiction
Educational Requirement• M.Com / M.B.A. / ACMA / CA are eligible.B.A./ BBA / B.SC graduates (4 years) withaccounting subjects are eligible, subject toconditions.• Requirements vary by state/ jurisdiction.• Most states now require 150 semester hours• Number of accounting educational hoursdepends on state requirements
• Computer-based format• Consists of 4 examinations– Auditing and Attestation– Business Environment and Concepts– Financial Accounting and Reporting– Regulation (Law and Tax)• Same examination irrespective of thestates• Passing score is 75 on a 0-99 scale• Question types include multiplechoice, simulation and writtencommunicationUniform CPA Examination
Experience Requirement• Many states require the candidate to have 1 – 2 years experience• Additional requirements vary by the candidate’s:– Education – e.g., Graduate degree vs. 150 hours ofundergraduate– Employer(s) – e.g., Public accounting firm vs. industry– Type of work – e.g., Tax professional vs. auditor vs. companyaccounting.
• The AICPA is the world’s largest member association representingthe accounting profession, with nearly 386,000 members in 128countries and a 125-year heritage of serving the public interest.AICPA members represent many areas of practice, includingbusiness and industry, public practice, government, education andconsulting.• The AICPA sets ethical standards for the profession and U.S.auditing standards for audits of private companies, nonprofitorganizations, federal, state and local governments. It developsand grades the Uniform CPA Examination.About AICPA
Course ProfileExamination Conducted byAmerican Institute of Certified Public Accountant (AICPA)Certification Issued byState Board of Accountancy from applicable StateExamination CentersPrometric centers in UAE, Kuwait, Bahrain, Lebanon, Japan &Brazil subject to conditions.Exam fees (approx.)Exam Registration(every application) -$250Exam fee per paper - U.S. Location -$250Additional fee for international location -$250Varies from state to state
EMERGE ManagementTraining Center• EMERGE Management Training Center has been established tosatisfy the growing needs of professional accounting skills in Dubai.It has been approved by Knowledge and Human DevelopmentAuthority, Government of Dubai.• EMERGE specializes in US professional certification programs suchas CMA, CPA, CIA and also conducts IFRS and other high-endprofessional programs like SOX and COSO framework on internalcontrols.
• In 2012, the Institute of Management Accountant of USA (IMA)appreciated EMERGE’s efforts in enrolling maximum number ofstudents in the Middle East. In a span of 6 years of itsestablishment, EMERGE has risen to be the best institute in theMiddle East.• Emerge has partnered with well known publishing houses like Wileyand Hock international to give students advantages of the beststudy materials.EMERGE ManagementTraining Center
Advantage of EmergeOur Services and Facilities include:• State of art training facilities • Group discussions for conceptual learning• Live lectures with visual aids • Support to candidates till the examinations• Interactive live lectures • Library with reference books and materials• Interactive e-mail group • Sharing Experience with Achievers• Mock tests and follow up • Availability of Study rooms• Supplementary notes
Advantage of Emerge• Career counseling for aspiring Accountants• Guidance to school accounting students• Guidnace for migrating Accountants to U.S.A, Canada, Australia• New Courses – CIA, ACCA to commence in 2013
CPA Commencement Schedule• May – End• July – Beginning• August – Beginning• September– Middle• November – EndClass ScheduleFriday• 8:30 am – 12:30pmTraining ScheduleThe above schedule is subject to change
Pass Announcement EMERGEJanuary and February 2013 WindowNumber of Students Appeared : 28Number of Students Passed : 21Percentage of Students Passed : 75%Number of Subjects Appeared : 35Number of Subjects Passed : 27Percentage of Subjects Passed : 77%Average Score per Subject : 84%“It gives a great feeling to clear CPA in 1st attempt (90, 90, 93 & 96). Special thanks to EMERGE for theirguidance and support. My advice to students is to attend all classes, regular study and practice maximumMCQs.”Sanjeev Kumar Khera - ACA, CPAAssistant Finance Manager Emirates Refining Company Ltd.
CPA Global Passing Rate0.00%10.00%20.00%30.00%40.00%50.00%60.00%AUD BEC FAR REG2010 2011 2012Subject 2010 2011 2012Auditing and Attestation 47.80% 45.62% 46.89%Business Environment and Concept 47.29% 47.13% 52.83%Financial and Reporting Standards 44.95% 45.57% 47.97%Regulation ( Law and Tax) 49.00% 44.22% 48.15%
Course Director Profile• Professor Hariharan D. graduated fromMadurai University and passed professionalexaminations in accounting from India, USAand Canada.• With 30 years of top management experiencein blue chip companies in India, Oman andUAE, he gave up his job to pursue his dream.He passed a number of professionalexaminations such as CA fromIndia, CPA, CMA, CFM, CIA, CISA of US andCGA Canada. His passion for teaching and hisprofessional education blended with industryexperience helped his dream come true andsuccess in EMERGE.
FewTestimonialsAfter my B.Com graduation, Emerge guided me to choose CPA. I feel great to clear CPAin 10 months and the youngest student to achieve this feat. I’m obliged to Hari Sir andthe entire Emerge team. Without their guidance and unconditional support itwouldn’t have been possible. Three cheers for EMERGE!!Tina Bhatia, B.Com, CPADubai, UAEExperienced and highly qualified instructor made the difficult concepts easy bypractical example. Preparation and exam strategy suggested by Emerge, enabled meto complete the exam successfully in shortest period. CPA program by Emerge bestsuited to me. My special thanks to administration to care, motivate, follow up andsupport in our mission.Madhusoodanan, B.Com, ACMA, CPAFinancial Analyst, Control and Applications Emirates, Abu Dhabi, UAEKnowledgeable guidance has changed my career and life. I am very grateful for theenormous help and support. Thankfulness is next to Godliness so let me thankEMERGE from the bottom of my heart for helping me to achieve the most challengingCPA Examinations.Oggu Bala Krishna, B.Com, ACMA, CPAFinance Manager, IFFCO Group, Dubai, UAE
FewTestimonialsEmerge helped me again in attaining my third professional certification (CPA) afterCMA & ACMA, within 10 months. Interactive class sessions, unconditionalsupport, mock test, classrooms exercise and guidance lead to my success. I highlightthe unconditional support for evaluation of my credentials, I want to say a Big Thankyou to Emerge for transforming me to a certified finance professional in two yearstime.Samir Vasant Budholkar - M.Com, ACMA, CMA, CPASenior Finance Executive, Emaar Properties PJSC, Dubai, UAEI completed my CPA in first attempt and within 1 year. I attribute my success toEmerge’s effective Instruction, confidence instilled and its valuable guidance. Theatmosphere in the class is very good. Emerge classes, hard work, and Mock testsensured success in my CPA exams.Anita Ramakant Sambhus - ACA, CPADubai, UAEFor more testimonials visit www.emerge.pro....EMERGE’s teaching methodology & prompt guidance which gave me the muchneeded confidence and which assured me that I am capable of achieving this. Thanksto EMERGE Institute for the support & guidance.Bindu Nair - CPADubai UAE
Contact UShttp://www.facebook.com/Emerge.Dubaihttps://twitter.com/EMERGEMTChttp://www.youtube.com/user/EMERGEUAESocial MediaEMERGE Management Training CenterP.O Box – 49103, M02 – Mina House, Mina Road, Dubai, U.A.EContact No. : + 971 4 3521133 : +971 4 3524672Fax No. : + 971 4 3524674Email : email@example.com : firstname.lastname@example.orgWebsite : www.emerge.pro : www.emergeuae.netWorking HoursSaturday to Wednesday• 9:00 am – 1:30 pm and• 4:00 pm – 8:00 pmThursday• 9:00 am – 2:00 pmFriday• 8:00 am – 1:00pmWe Invite you to attend our DEMO CLASS