EMERGE Managment Training Center provides review program for CPA current and new format for residents of UAE

1. EMERGE Management Training Center - Dubai

8. Review Programs Management Development Programs For accountants who are willing to develop the required skills by seminars and workshops. For accountants who are willing to develop new skills by international professional certification programs.

19. 30 minutes before the examination Seat in designated workstation Sign out and give Examination Sheet

21. Exam Duration Subject Current Exam (till Dec 2010) New Exam (Jan 2011) Auditing and Attestation 4.5 hours 4.0 hours Financial Accounting and Reporting 4.0 hours 4.0 hours Regulation 3.0 hours 3.0 hours Business Concept and Environment 2.5 hours 3.0 hours

24. Current Format MCQ - Multiple Choice Questions CBS - Case based Simulation Subject Exams Hrs 70% MCQ 30% CBS Auditing and Attestation 4.5 3 x 30 2 x 1 Financial Accounting and Reporting 4.0 3 x 30 2 x 1 Regulation 3.0 3 x 30 2 x 1 Business Environment and Concept 2.5 3 x 30 (100%) ---

25. New Format TBS - Task Based Simulation WCT - Written Communication Task Subject Exams Hrs 70% MCQ 30% TBS WCT Auditing and Attestation 4.0 3 x 30 1 x 7 --- Financial Accounting and Reporting 4.0 3 x 30 1 x 6 --- Regulation 3.0 3 x 30 1 x 7 --- Business Environment and Concept 3.0 3 x 24 ( 85%) --- 3 (15%)

27. Outline Areas % Content Specification Content Weights 1 . Planning the Engagement 22-28 % 2. Internal Controls 12-18 % 3. Obtain & Document Information 32-38 % 4. Review engagement & Evaluation Information 8-12 % 5. Prepare Communications 12-18 %

28. Outline Areas % Content Specification Content Weights 1. Concepts & Standards for Financial statements 17-23 % 2. Typical Items of Financial Statements 27-33 % 3. Types of Transactions & Events 27-33 % 4. Accounting & Rep. for Government Entities 8-12 % 5. Accounting & Rep. for not-for-profit organizations 8-12 %

29. Outline Areas % Content Specification Content Weights 1. Ethics & Prof. Responsibility 15-20 % 2. Business Law 20-25 % 3. Federal Tax Procedures & Accounting Issues 8-12 % 4. Federal Tax of Property Trans. 8-12 % 5. Federal Tax- individuals 12-18 % 6 . Federal Taxation- Entities 22-28 %

30. Outline Areas % Content Specification Content Weights 1. Business Structures 17-23 % 2. Economic Concepts 8-12 % 3. Financial Management 17-23 % 4. Information Technology 22-28 % 5. Planning & Measurement 22-28 %

32. Outline Areas % Content Specification Content Weights 1. Engagement Acceptance and Understanding the Assignment 12% - 16% 2. Understanding the Entity and Its Environment 16% - 20% 3. Performing Audit Procedures and Evaluating Evidence 16% - 20% 4. Evaluating Audit Findings, Communications, and Reporting 16% - 20% 5. Accounting and Review Services Engagements 12% - 16% 6. Professional Responsibilities 16% - 20%

33. Outline Areas % Content Specification Content Weights 1. Conceptual Framework, Standards, Standard Setting, and Presentation of FS 17% - 23% 2. Financial Statement Accounts : Recognition & measurement 27% - 33% 3. Specific Transactions, Events and Disclosure 27% - 33% 4. Governmental Accounting and Reporting 8% - 12% 5. Not-for-Profit (Non-governmental) Accounting and Reporting 8% - 12%

34. Outline Areas % Content Specification Content Weights 1. Ethics, Professional, and Legal Responsibilities 15% - 19% 2. Business Law 17% - 21% 3. Federal Tax Process, Procedures, Accounting, and Planning 11% - 15% 4. Federal Taxation of Property Transactions 12% - 16% 5. Federal Taxation of Individuals 13% - 19% 6. Federal Taxation of Entities 18% - 24%

35. Outline Areas % Content Specification Content Weights 1. Corporate Governance 16% - 20% 2. Economic Concepts and Analysis 16% - 20% 3. Financial Management 19% - 23% 4. Information Systems and Communications 15% - 19% 5. Strategic Planning 10% - 14% 6. Operations Management 12% - 16%

36. Months B.Com / BBA (12 yrs + 3 yrs) M.Com / ICWA (12 yrs + 4 yrs) CA Travel to US for Exam Training Revision & Exam Preparation FACS Evaluation Us Federation Taxation and Other subject if necessary Registration for Exam US Visa Procedure

39. Port & Customs Free Zone Jumeirah Al Mina Road Al Shindagha Tunnel New Gold Souk Al Rafa Hospital Oman Insurance Al Kuwait Road Karama Mina House Sea View Gazebo Kamat EMERGE Choitram Jumbo Shoe Mart Highland Hotel Rolla Street Khalid Bin Al Walid Road Bur Dubai Bus Station Mankhool Road Standard Chartered Bank

40. Office Timings M02, Mina House, Mina Road, Bur Dubai, Dubai United Arab Emirates Tel: +971 4 3521133 Fax: +971 4 3524674 Email: [email_address] ; [email_address] Website: www.emergeuae.net Saturday to Thursday 9:00 am – 1:30 pm and 4:00 pm – 8:00 pm Friday 9:00 am – 2:00 pm