CPA Students at Intermediate Level entering CPA Advanced Level

From KASNEB
We wish to emphasize on the following transitional provisions for CPA Students at Intermediate Level entering CPA Advanced Level. This information is also available on our Information Booklet which is available on the website.

1. All CPA students who complete CPA Intermediate Level and are entering CPA Advanced Level as new students in January 2022 will be required to go through the new CPA structure. Thus, these candidates will:

• Sit for three compulsory papers and at least one specialisation paper.
• Thereafter, after completing these four papers, candidates will sit for the practical Data Analytics paper which will be administered in a controlled environment including in computer laboratories. The detailed content for Data Analytics will be released in due course.
• In addition, the candidates will be required to attend workshops on Ethics and work based simulation. Candidates who demonstrate that they have acquired at least one year of verifiable practical experience will not be required to attend work simulation workshops but will attend workshops on ethics.
• A candidate will still be required to book at least three papers in any order.

2. The above provision also applies to all candidates who have attempted CPA Part III (August 2021 and previous sittings) or Advanced Level (December 2021) and do not obtain at least one credit (pass) in any one paper. They will be entering CPA Advanced Level as new candidates.

3. All candidates who had at least one credit in CPA Part III (August 2021 and previous sittings) or Advanced Level (December 2021 sitting) will proceed to complete CPA under the current structure of six papers (Leadership and Management, Advanced Management Accounting, Advanced Financial Management, Advanced Taxation, Advanced Financial Reporting and Analysis, Advanced Auditing and Assurance).

• The candidates will not be required to meet any other requirements before qualification.
• These candidates will however be granted up to August 2022 to finish under this structure.
• After August 2022, the candidates who will not have finished Advanced Level will be transferred to the new system using a criteria to be communicated later.

4. Candidates sitting under the old stream or new stream will sit the papers under the same content which is based on the revised syllabuses. For instance, a candidate sitting AMA under specialisation (new stream) and another sitting AMA under the old stream will sit for the same paper.

We are planning further sensitisation through webinars and other virtual forums. We wish to advise candidates sitting for more than three papers at Professional/Post-Professional Level to skip one sitting to give themselves adequate time to prepare for the examinations.

The April 2022 examination dates will be released early next week.