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How it works
The course is self-contained, although students may benefit from having access to the IFAC online handbook of Auditing and Ethics Pronouncements 2008, which can be ordered from the IFAC website.
Individuals can register online at any time during the year. Following payment by credit card access to the online course and assessments will be provided for a period of three months.
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.
In the online assessment, individuals must pass the one-hour multiple-choice questions assessment. The pass mark is 50%. Those who fail are allowed two attempts to re-sit this assessment. All attempts at the assessment must be conducted within three months of access to the online course. Candidates may repeat their assessment immediately if they wish. However, they are strongly advised to leave sufficient time before a retest in order to review the course and to consolidate their learning.
If a candidate still fails after three attempts at the assessment, they will have to pay a further registration fee and will be offered another three attempts to pass the assessment.