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How it works
The certificate is delivered entirely through ACCA's e-qualifications portal – ACCA's virtual learning environment. The course is self-contained, although students may benefit from having access to the IFAC online handbook of Auditing and Ethics Pronouncements 2001, which can be ordered from the IFAC website.
Students can enrol online through the e-qualifications portal at any time during the year. Following payment by credit card of £180 incl VAT, they will have access to the online course for a period of three months, during which time they will work through the course material and sit the Multiple Choice Question (MCQ) examination.
It is anticipated that the average student will take 25 hours to work through the course and ACCA members can claim up to 25 hours of verifiable continuing professional development (CPD) for following the course and a further five units for successfully completing the assessment.
It is only possible for candidates to take the assessment via the e-qualifications portal, as this is an online course only, and marking is also administered and conducted electronically. The score for the examination will be available on screen for the candidate immediately after taking the assessment.
Students must pass the one hour MCQ examination and the pass mark is 50%. Those who fail are allowed two attempts to resit this examination. All attempts at the examination must be conducted within the three months of access to the online course. Candidates may repeat their examination immediately if they wish. However, they are strongly advised to leave a week before a retest in order to review the course and to consolidate their learning.
If a candidate still fails after three attempts at the examination, they will have to pay a further registration fee and will have another three attempts to pass the examination.