- The document describes Emerge Institute, which was established in 2006 in Dubai to develop globally competent accountants. - It aims to expand to Oman and India within two years. Emerge is managed by certified professionals and has achieved an 80%+ success rate on exams. - Testimonials from students highlight the support received from Emerge and Prof. Hariharan, its promoter, in helping them pass the CPA exam on the first attempt. - Information on the CPA exam format, pass rates, schedules and benefits of the certification are also provided.

2.  Commenced its formal operation in 2006
 Licensed by: Knowledge and Human Development Authority of
Government of Dubai
 Aims to develop accountants to be globally competent
 Promoted by Prof. D Hariharan
 Expansion plans in Oman & India in 2 years
 Institute managed by certified professionals
 Achieved success rate of 80% +
The right approach is hard work and commitment for becoming a CPA. Emerge supported
until I passed the exam, Wiley software helped me to clear all four papers in first attempt.”
Anisha John, CPA

3. Prof. D. Hariharan
• Certified Professional from USA, Canada & India
• 25 + years of top management experience
Educational Achievements:
Institution Exams
Madurai University, India B.Com
Institute of Chartered Accountants of India ACA
Institute of Management Accountants, US CMA
Institute of Management Accountants, US CFM
American Institute of Certified Public Accountants, US CPA
Information Systems Audit & Control Association, US CISA
Certified General Accountants, Canada (PA 1) CGA
Certified Internal Auditor, US CIA
Institute of Cost and Works Accountants of India ICWAI

4. Certified Public Accountant (CPA)
Certfied Management Accountant (CMA)
Chartered Accountant (CA)
International Financial Reporting Standards (IFRS)
Finance for Non - Finance (FNF)
Sarbanes-Oxley Act (SOX)
“Passing with high scores sure does feel terrific!” …and that too in first attempt!
…The most important thing which I received from Prof. Hariharan was the belief which he
placed in me, and this belief made me believe in myself, this indeed was the key to my
success!
- Manya Pamnani, ACA, MBA, CPA

5. Management Experience:
National Thermal Power Corporation LTD, India - 2 years
Larsen & Toubro Limited, India - 5 years
EID Parry Group, India - 6 years
Sweets of Oman Saog, Oman - 2 years
Emirates Co-op, Society – UAE - 5 years
Al Aqili Group – UAE - 6 years
• Training Experience of In-house corporate development programs
• Teaching experience for CA, CPA, CMA & MBA programs
Research:
• Mr. Hariharan has experimented "Cost Control through Cost Consciousness”
and "Productivity based Incentives" in confectionery industry. He has done
research on "Downtime Analysis and its impact on Sugar Recovery &
Profitability" in Sugar industry in India.

7. • Worldwide recognized / Reciprocal arrangements
• Recognized by AICWA, India & CGA Canada
• Mobility across the Globe
• Migration with ease (USA, CAN, AUS, NZL)
• Career opportunities in MNCs & abroad
• Comparably higher salary
• Pride of highly acclaimed certification
• Join AICPA and keep abreast of new
development.
I joined Prof. Hariharan’s classes in Dec '04 which was the best decision I ever made. His
guidance & support was impeccable. Though I attended classes for 2 parts, he was always
there to guide me through internet for all other parts too. The process of completion of CPA
was an experience with EMERGE. Urjita Wagle, B.Com, CPA – U.S.A

8. • It is just 4 papers. AA, FAR, REG, BEC
• Only 9 months to complete
• Limited Descriptive Format
• Mostly Multiple Choice Format
• No need for any preliminary preparation
• 18 months carryover for Passed Subjects
• Candidates Pass rate is above 45% - 50%
• Examination center in UAE
EMERGE showed me the way, I just followed and I’m CPA in my first attempt
E. Aravindakshan, FCA, CPA, DISA –
Chief Accountant, Trouvay Cauvin Gulf B.S.C(c)

9. Uniform CPA Examination Passing Rates
AICPA
CPA Examinations
Summary of Pass Rates
2010-2011-2012
2012 2012
Subject 2010 2011
IQR IIQR
Auditing 47.80% 45.62% 44.90% 47.81%
Business Environment Concept 47.29% 47.13% 48.63% 53.17%
Financial Accounting & Reporting 47.81% 45.57% 43.84% 46.49%
Regulation (Law & Taxation) 50.66% 44.22% 45.00% 49.62%
Source: AICPA
“EMERGE Powerpoint, class notes, practicing maximum no. of MCQs and time management in
exam are keys to Success.”
Dipin Issac, B.Com, CPA - Group Finance Executive, Habtoor Leighton Group

11. Exam Schedule
Testing Months Non - Testing Months
February Jan & March
May April & June
August July & September
* Results are announced in 20 – 30 days.
I wholeheartedly would like to thank EMERGE for the great encouragement, the wonderful
classes and the solid methodology provided during my course which helped me in obtaining CPA
smoothly. The class lectures cover not only the subject but also relevant matters in the current
practices. - Manoj Kumar, CPA - Partner, Hamt Associates

12. • On-line, self-scheduled with pre-registration
• Can sit for papers individually & in any order
• No minimum score required for failed section
• Failed papers cannot be retaken within same Qr.
• Credit for passed papers retained for 18 months
• Minimum pass score – 75%
Passing CPA has really given me a great kick at this stage of my life, thank you for
everything and you are an inspiration for people like me. I passed with an average of 85%.
Participation in class discussions actively; strong base from Professor Hariharan’s lecture,
slow and steady approach helped me to pass.
Tirupathi Rao, CPA - D.G.M.(F&A),Rosy Blue Trading LLC

13. Exam Format: (Computer Based)
• Multiple Choice Questions
• Task Based Simulation (AUD, FAR, REG)
• Written Communication Task (BEC)
• Computer Based Testing (CBT)
• 14 Hours Duration
• On Demand – 4 months in a year
• Dubai & Abu Dhabi Exam. Centers
EMERGE is a trusted partner for CPA studies. Prof. Hariharan is instrumental to reinstate my
core concepts and from there I build my blocks. Training from Emerge and commitment
towards study will definitely take to the milestone of CPA.
Thomas Mathew, CPA - Accounting Manager, Halliburton Eastern Hemisphere
Business Support Center

14. Subject Exam Hrs 70% MCQ 30% TBS WCT
Auditing and Attestation 4.0 3 x 30 1x 7 ---
Financial Accounting & Reporting 4.0 3 x 30 1x 7 ---
Regulation (Law & Tax) 3.0 3 x 24 1x 6 ---
(85%)
3 x 24 3
Business Environment & concepts 3.0 ---
(85%) (15%)
TBS - Task Based Simulation
WCT - Written Communication Task
It feels great in clearing all the 4 papers of CPA in 1st attempt with high marks (91,92,94 &
89). Much of the credits go to Prof. Hariharan whose classroom sessions have helped me in
better understanding of the concepts.
Shabbir Turra, ACA, CPA

20. • Qualified Instructors
• Live classes with visual aids
• E-Group to share and learn
• Instructors support after review
• Assistance for registration
• Hands-on & Home Exercises
• Mock test and follow-up
• Preparation & Exam Strategy
My special thanks to Emerge for the continuous support throughout this journey I
personally recommend Emerge for all CPA students. I am proud to say I’m CPA from USA.
Sayed Javeed Shah, CPA - Region Finance Controller

21. Parts Start Date End Date
FAR 10-Aug-12 28-Sep-12
REG 5-Oct-12 23-Nov-13
BEC 30-Nov-12 28-Dec-12
AUD 4-Jan-13 1-Feb-13