The document provides information about the Certified Public Accountant (CPA) certification. It discusses what a CPA is, the requirements to become a CPA including education, examination, and experience requirements. It also discusses the American Institute of Certified Public Accountants (AICPA) which administers the CPA exam and sets standards for accounting professionals. Finally, it provides information about EMERGE Management Training Center which offers CPA exam preparation courses in Dubai and their services and student testimonials.

1. Certified Public Accountant
EMERGE ManagementTraining Center

2. What is CPA?
• Stands for Certified Public Accountant of U.S.A
• Trusted financial advisor who helps
individuals, businesses, and other organizations plan and
reach their financial goals
• All CPAs are accountants, but not all accountants are CPAs

3. AICPA Membership
AICPA membership provides:
• National membership organization for
the profession
• Support for the diverse membership
and efforts to build the future of the
profession
• Advocacy with standard setters and state boards
• Professional excellence in terms of professional
ethics, training, peer review

4. CPA Recognition on the World
• CPA is a professional certification from United
States of America and professional pride for
finance professionals.
• CPA is recognized in U.A.E job Market & in
multinational companies around the world.
• CPA qualification is mutually recognized by
professional institutes in Canada, Australia, New
Zealand and other countries.
• This will ease up the migration to other
countries
• This qualification is recognized in U.S. companies
and out-sourcing agencies in Asia

5. Requirements for CPA
• 3 E’s are required for licensure:
Education : Four years accounting education
Examination : Uniform CPA Examination
Experience : Depends on state to state
• State Boards of Accountancy determine the laws and rules for each
state/jurisdiction

6. Educational Requirement
• M.Com / M.B.A. / ACMA / CA are eligible.
B.A./ BBA / B.SC graduates (4 years) with
accounting subjects are eligible, subject to
conditions.
• Requirements vary by state/ jurisdiction.
• Most states now require 150 semester hours
• Number of accounting educational hours
depends on state requirements

7. • 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 the
states
• Passing score is 75 on a 0-99 scale
• Question types include multiple
choice, simulation and written
communication
Uniform CPA Examination

8. 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 of
undergraduate
– Employer(s) – e.g., Public accounting firm vs. industry
– Type of work – e.g., Tax professional vs. auditor vs. company
accounting.

9. • The AICPA is the world’s largest member association representing
the accounting profession, with nearly 386,000 members in 128
countries and a 125-year heritage of serving the public interest.
AICPA members represent many areas of practice, including
business and industry, public practice, government, education and
consulting.
• The AICPA sets ethical standards for the profession and U.S.
auditing standards for audits of private companies, nonprofit
organizations, federal, state and local governments. It develops
and grades the Uniform CPA Examination.
About AICPA

10. Course Profile
Examination Conducted by
American Institute of Certified Public Accountant (AICPA)
Certification Issued by
State Board of Accountancy from applicable State
Examination Centers
Prometric centers in UAE, Kuwait, Bahrain, Lebanon, Japan &
Brazil subject to conditions.
Exam fees (approx.)
Exam Registration(every application) -$250
Exam fee per paper - U.S. Location -$250
Additional fee for international location -$250
Varies from state to state

11. EMERGE ManagementTraining Center
• EMERGE Management Training Center has been established to
satisfy the growing needs of professional accounting skills in Dubai.
It has been approved by Knowledge and Human Development
Authority, Government of Dubai.
• EMERGE specializes in US professional certification programs such
as CMA, CPA, CIA and also conducts IFRS and other high-end
professional programs like SOX and COSO framework on internal
controls.

12. • In 2012, the Institute of Management Accountant of USA (IMA)
appreciated EMERGE’s efforts in enrolling maximum number of
students in the Middle East. In a span of 6 years of its
establishment, EMERGE has risen to be the best institute in the
Middle East.
• Emerge has partnered with well known publishing houses like Wiley
and Hock international to give students advantages of the best
study materials.
EMERGE ManagementTraining Center

13. Advantage of Emerge
Our 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

14. 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

15. CPA Commencement Schedule
• May – End
• July – Beginning
• August – Beginning
• September– Middle
• November – End
Class Schedule
Friday
• 8:30 am – 12:30pm
Training Schedule
The above schedule is subject to change

16. Pass Announcement EMERGE
January and February 2013 Window
Number of Students Appeared : 28
Number of Students Passed : 21
Percentage of Students Passed : 75%
Number of Subjects Appeared : 35
Number of Subjects Passed : 27
Percentage 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 their
guidance and support. My advice to students is to attend all classes, regular study and practice maximum
MCQs.”
Sanjeev Kumar Khera - ACA, CPA
Assistant Finance Manager Emirates Refining Company Ltd.

17. CPA Global Passing Rate
0.00%
10.00%
20.00%
30.00%
40.00%
50.00%
60.00%
AUD BEC FAR REG
2010 2011 2012
Subject 2010 2011 2012
Auditing 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%

18. Course Director Profile
• Professor Hariharan D. graduated from
Madurai University and passed professional
examinations in accounting from India, USA
and Canada.
• With 30 years of top management experience
in blue chip companies in India, Oman and
UAE, he gave up his job to pursue his dream.
He passed a number of professional
examinations such as CA from
India, CPA, CMA, CFM, CIA, CISA of US and
CGA Canada. His passion for teaching and his
professional education blended with industry
experience helped his dream come true and
success in EMERGE.

19. FewTestimonials
After my B.Com graduation, Emerge guided me to choose CPA. I feel great to clear CPA
in 10 months and the youngest student to achieve this feat. I’m obliged to Hari Sir and
the entire Emerge team. Without their guidance and unconditional support it
wouldn’t have been possible. Three cheers for EMERGE!!
Tina Bhatia, B.Com, CPA
Dubai, UAE
Experienced and highly qualified instructor made the difficult concepts easy by
practical example. Preparation and exam strategy suggested by Emerge, enabled me
to complete the exam successfully in shortest period. CPA program by Emerge best
suited to me. My special thanks to administration to care, motivate, follow up and
support in our mission.
Madhusoodanan, B.Com, ACMA, CPA
Financial Analyst, Control and Applications Emirates, Abu Dhabi, UAE
Knowledgeable guidance has changed my career and life. I am very grateful for the
enormous help and support. Thankfulness is next to Godliness so let me thank
EMERGE from the bottom of my heart for helping me to achieve the most challenging
CPA Examinations.
Oggu Bala Krishna, B.Com, ACMA, CPA
Finance Manager, IFFCO Group, Dubai, UAE

20. FewTestimonials
Emerge helped me again in attaining my third professional certification (CPA) after
CMA & ACMA, within 10 months. Interactive class sessions, unconditional
support, mock test, classrooms exercise and guidance lead to my success. I highlight
the unconditional support for evaluation of my credentials, I want to say a Big Thank
you to Emerge for transforming me to a certified finance professional in two years
time.
Samir Vasant Budholkar - M.Com, ACMA, CMA, CPA
Senior Finance Executive, Emaar Properties PJSC, Dubai, UAE
I completed my CPA in first attempt and within 1 year. I attribute my success to
Emerge’s effective Instruction, confidence instilled and its valuable guidance. The
atmosphere in the class is very good. Emerge classes, hard work, and Mock tests
ensured success in my CPA exams.
Anita Ramakant Sambhus - ACA, CPA
Dubai, UAE
For more testimonials visit www.emerge.pro
....EMERGE’s teaching methodology & prompt guidance which gave me the much
needed confidence and which assured me that I am capable of achieving this. Thanks
to EMERGE Institute for the support & guidance.
Bindu Nair - CPA
Dubai UAE

21. Contact US
http://www.facebook.com/Emerge.Dubai
https://twitter.com/EMERGEMTC
http://www.youtube.com/user/EMERGEUAE
Social Media
EMERGE Management Training Center
P.O Box – 49103, M02 – Mina House, Mina Road, Dubai, U.A.E
Contact No. : + 971 4 3521133 : +971 4 3524672
Fax No. : + 971 4 3524674
Email : enq@emerge.pro : info@emergeuae.net
Website : www.emerge.pro : www.emergeuae.net
Working Hours
Saturday to Wednesday
• 9:00 am – 1:30 pm and
• 4:00 pm – 8:00 pm
Thursday
• 9:00 am – 2:00 pm
Friday
• 8:00 am – 1:00pm
We Invite you to attend our DEMO CLASS