TRANSITION GUIDELINES UNDER THE REVISED STRUCTURE OF EXAMINATIONS

INTRODUCTION

TRANSITION GUIDELINES UNDER THE REVISED STRUCTURE OF EXAMINATIONS

1. These transitional guidelines are aimed at providing guidance to current students in the Certificate examination (CAMS), Diploma examinations (ATD, DICT and DCM) and Professional examinations (CPA, CS, CIFA, CICT and CCP) in their transition to the revised syllabuses after administration of the last examinations under the current syllabuses. They are also aimed at guiding current students wishing to book early for the examinations under the new syllabus. In addition, the guidelines provide for transition of graduates of Kasneb after the August 2021 who wish to register for any other Kasneb qualification.

2. Credits will be retained for papers that have been retained in the syllabus under the same level, or in cases where related papers are introduced to replace the current ones, provided there has been no substantive change in content.
3. Credits for papers that have moved to higher levels will be treated as exemptions to the candidate provided no substantive change in content has been effected.
4. Referrals will be transferred to the same or related papers under the same level of the examination.
5. Credits obtained in the August 2021 sitting will be retained for candidates under the revised syllabuses.
6. Where a candidate has a referral in a paper which has not been retained, the candidate will be required to sit any new paper introduced provided the new paper is considered core to the qualification. In any other instances, the candidates will be advised accordingly while the Board retains the discretion to require the candidate to sit such other paper considered core to the qualification.
7. Monies paid by candidates for exemptions in papers which are no longer in the syllabus, whether in their current or related forms, or for papers which have been moved to a lower level which the candidate has already finished, will be credited to the candidate

BROAD TRANSITION GUIDELINES FOR EACH QUALIFICATION
1. CERTIFICATE IN ACCOUNTING AND MANAGEMENT SKILLS (CAMS)
(a) A candidate who will have passed all the four (4) papers in CAMS Level I will proceed to Level II of the revised CAMS examination and sit for the three papers.
(b) A candidate who has not passed a single paper in CAMS Level I will remain in Level I under the revised CAMS syllabus and sit all the four (4) papers in that level.
(c) A candidate with a referral in any of the four (4) papers in CAMS Level will transfer the referral to the equivalent paper(s) in the revised CAMS Level I as explained in the specific transition guidelines below:
(c) A candidate who will have passed all the three (3) papers in CAMS Level II will graduate and will be eligible to transit to the revised ATD examination under Level II (exempted in ATD Level I).
2. ACCOUNTING TECHNICIANS DIPLOMA (ATD)
a) A candidate who will have passed all the four (4) papers in ATD Level I will proceed to Level II of the revised ATD examination and sit for the four papers. Similarly, a candidate who will have passed all the four (4) papers in ATD Level II will proceed to Level III of the revised ATD examination and sit for the four papers.
b) A candidate who will not have passed a single paper in ATD Level I, ATD Level II or ATD Level III will remain in the same Level as applicable under the revised ATD syllabus and sit all the four (4) papers in that same level.
c) A candidate with a referral in any of the four (4) papers in ATD Level I, II or III will transfer the referral to the equivalent paper(s) in the revised ATD syllabus or otherwise as explained in the specific transition guidelines below.
d) A candidate who will have passed all the four (4) papers in ATD Level III will graduate and will be eligible to transit to the revised CPA Intermediate Level II (exempted in CPA Foundation Level).
3. CERTIFIED PUBLIC ACCOUNTANTS (CPA)
(a) A candidate who will have passed all the six (6) papers in CPA Part I will proceed to CPA Intermediate Level and sit for the papers, subject to any exemptions. Similarly, a candidate who will have passed all the six (6) papers in CPA Part II as at August 2021 will proceed to CPA Advanced Level and sit the six papers which have been retained from the old syllabus as explained in the broad principles, subject to any exemptions.
(b) A candidate who will not have passed a single paper in CPA Part I, CPA Part II or CPA Part III will remain in the same Level as applicable under the revised CPA syllabus and sit all the papers in that same level, subject to the provisions under CPA Part III.
(c) A candidate with a referral in any of the six (6) papers in the current CPA Parts I, II or III will transfer the referral to the equivalent paper(s) in the revised CPA syllabus or otherwise as explained in the specific transition guidelines.
(d) A candidate who will have passed all the six (6) papers in CPA Part III after the August 2021 sitting will graduate and will be eligible to sit any of the other professional qualifications or the new post qualifications.
(e) All current students who are already in CPA Part III will be granted one year to complete the CPA syllabus as per the current structure, up to and including the August 2022 sitting. These candidates will not be required to specialise; however, the papers will be based on revised content (not current content). The candidates will not be
subjected to the additional requirements for qualifications under CPA. However, after the August 2022 sitting, the new requirements will apply to those who will not have completed the qualification. Further transition guidelines for the current group of CPA Part III students who will not have completed CPA Advanced Level by August 2022 will be issued at a later date.
(f) All students who will enter CPA Advanced Level in January 2022 (those who sit CPA Intermediate Level in December 2021 and Pass, and those who will have completed CPA Part II earlier but will not have started CPA Advanced Level) will start specialising in January 2022 and thereafter meet the requirements for the Practical
Paper on Data Analytics among other requirements that will apply after the April 2022 sitting (for this particular group) under the new CPA syllabus.