View this page in: Magyar

ACCA (the Association of Chartered Certified Accountants) is one of the largest global accountancy bodies, with more than 170,000 members in 180 countries.

PwC’s Academy is the largest ACCA training provider in CEE, and has trained more than 3,000 students in the last semester.

  • Our courses are recommended for anyone who wishes to obtain an ACCA diploma. Learn from a professional team of instructors, with top-notch learning materials, and get the edge you need to successfully pass the ACCA exams.
  • We provided a complex service, including student registration, administration, and reporting to the HR/L&D departments of companies on the progress of their staff who participate in our courses.
  • Our ACCA courses will help you acquire the knowledge and skills you need to pass the ACCA exam. ACCA exams are administered in English, so all our courses are taught in English to help you succeed in the exams.

Watch the video and check out the ACCA publication below to learn about the benefits of obtaining an ACCA qualification:

  • You must pass all the exams
  • Fulfil the 36 months’ practical experience requirement (practical experience obtained either before or during the training can count; your employer or supervisor will sign off the time you claim towards this requirement)
  • Successfully complete the Professional Ethics module (online)

Exam schedule: exam dates are set by ACCA. There are four exam sessions per year: in March, June, September and December.

Computer-based exams are available on-demand for courses F1–F4 throughout the year. You can sit these exams at any time of the year in licensed exam centres (PwC’s Academy ACCA CBE exam centre: 1055 Budapest, Bajcsy-Zsilinszky út 78).

Sample exercises:

F5_exam_Q.pdf

Supporting documents

Please note that the file size of each uploaded document must not exceed 2 MB. Permitted file types include: TXT, DOC, XLS, BMP, JPEG, TIFF, PDF.

Exemptions

ACCA offers exemptions from certain qualifications to students who have other relevant qualifications (college or university degree, certified public accountant or tax consultant license, depending on the issuer).

You can find information on exemptions by clicking on the following link: https://portal.accaglobal.com/accrweb/faces/page/public/accreditations/enquiry/main/EnqProgrammesTable.jspx

For details of current fees and charges, click on the following link: http://www.accaglobal.com/uk/en/qualifications/accountancy-career/fees.html

Click here for the ACCA training calendar

ACCA curriculum

 

Types of courses

Classroom training: held in English, our courses are geared towards making you succeed in the exams. Our tutors are experienced professionals with several years of experience who will help you understand the course material and pass the exam by giving you real-life examples and standard exercises.

Webex: instructor-led online training courses that provide a dynamic, interactive learning environment. Our Webex courses are designed mainly for exam preparation and held at weekends.

Mock exam: students have the opportunity to test their knowledge under real exam conditions. The courses are held in PwC’s office building.

Course materials

The fees for our ACCA courses include the price of study kits, including course materials developed by Kaplan:

  • Kaplan Study Text (textbook on theory)
  • Kaplan Exam kits (past exam questions and answers)
  • Kaplan Pocket notes (pocket-sized overview of course content)
  • Kaplan online pack (access to content on the Kaplan Online platform, including specimen exams and tests, and a Kaplan practice app for smartphones)
  • Course notes (study aid prepared by PwC’s specialists, offering exam-specific explanations for home study)

You may also obtain certificates during your ACCA studies, even before attaining membership:

Course objectives

To introduce knowledge and understanding of the business and its environment and the influence this has on how organisations are structured and on the role of the accounting and other key business functions in contributing to the efficient, effective and ethical management and development of an organisation and its people and systems.

Main capabilities to be acquired

On successful completion of this course, candidates should be able to:

  • explain how the organisation is structured, governed and managed;
  • identify and describe the key environmental influences and constraints on how the business operates in general and how these affect the accounting function in particular;
  • describe the history, purpose, and position of accounting in the organisation and the roles of other functional areas;
  • identify and explain the functions of accounting systems and internal controls in planning, monitoring and reviewing performance and in preventing fraud and business failure;
  • recognise the principles of authority and leadership and how teams and individuals behave and are managed, disciplined and motivated in pursuit of wider departmental and organisational aims and objectives;
  • recruit and develop effective employees, using appropriate methods and procedures, while developing constructive relationships through effective communication and interpersonal skills.

Course objectives

To develop knowledge and understanding of how to prepare and process basic cost and quantitative information to support management in planning and decision-making in a variety of business contexts.

Main capabilities to be acquired

On successful completion of this course, candidates should be able to:

  • explain the nature and purpose of cost and management accounting;
  • describe costs by classification, behaviour and purpose;
  • apply essential business mathematics and use computer spreadsheets;
  • explain and apply cost accounting techniques;
  • prepare and coordinate budgets and standard costing for planning, feedback and control;
  • use management accounting techniques to make decisions and support decision-making.

Course objectives

To develop knowledge and understanding of the underlying principles and concepts relating to financial accounting and technical proficiency in the use of double-entry accounting techniques, including the preparation of basic financial statements.

Main capabilities to be acquired

On successful completion of this course, candidates should be able to:

  • explain the context and purpose of financial reporting;
  • define the qualitative characteristics of financial information and the fundamental bases of accounting;
  • demonstrate the use of double-entry and accounting systems;
  • record transactions and events;
  • prepare a trial balance (including identifying and correcting errors);
  • prepare basic financial statements for incorporated and unincorporated entities.

Course objectives

To develop knowledge and skills in the understanding of the general legal framework within which international business takes place, and of specific legal areas relating to business, recognising the need to seek further specialist legal advice where necessary.

Main capabilities to be acquired

On successful completion of this course, candidates should be able to:

  • identify the essential elements of different legal systems including the main sources of law, and the need for international legal regulation, and explain the roles of international organisations in the promotion and regulation of international trade, and the role of international arbitration as an alternative to court adjudication;
  • recognise and apply the appropriate legal rules applicable under the United Nations Convention on Contracts for the International Sale of Goods, and explain the various ways in which international business transactions can be funded;
  • describe and explain how companies are managed, administered and regulated;
  • recognise the legal implications relating to companies in difficulty or in crisis;
  • demonstrate an understanding of governance and ethical issues relating to business;
  • recognise different types of international enterprise;
  • distinguish between the alternative forms and constitutions of business organisations;
  • recognise and compare types of capital and the financing of companies.

Course objectives

To develop knowledge and skills in the application of management accounting techniques to quantitative and qualitative information for planning, decision-making, performance evaluation, and control.

Main capabilities to be acquired

On successful completion of this course, candidates should be able to:

  • explain, apply, and evaluate cost accounting techniques;
  • select and appropriately apply decision-making techniques to evaluate business choices and promote efficient and effective use of scarce business resources, appreciating the risks and uncertainty inherent in business and controlling those risks;
  • apply budgeting techniques and evaluate alternative methods of budgeting, planning and control;
  • use standard costing systems to measure and control business performance and to identify remedial action;
  • assess the performance of a business from both a financial and non-financial viewpoint, appreciating the problems of controlling divisionalised businesses and the importance of allowing for external aspects.

Course objectives

To develop knowledge and skills relating to the tax system as applicable to individuals, single companies, and groups of companies.

Main capabilities to be acquired

On successful completion of this course, candidates should be able to:

  • explain the operation and scope of the tax system;
  • explain and compute the income tax liabilities of individuals;
  • explain and compute the corporation tax liabilities of individual companies and groups of companies;
  • explain and compute the effect of national insurance contributions on employees, employers and the self-employed;
  • explain and compute the effects of value added tax on incorporated and unincorporated businesses;
  • identify and explain the obligations of taxpayers and/or their agents and the implications of non-compliance.

Course objectives

To develop knowledge and skills in understanding and applying accounting standards and the theoretical framework in the preparation of financial statements of entities, including groups and how to analyse and interpret those financial statements.

Main capabilities to be acquired

  • discuss and apply a conceptual framework for financial reporting;
  • discuss a regulatory framework for financial reporting;
  • explain and compute the corporation tax liabilities of individual companies and groups of companies;
  • prepare and present financial statements which comply with international accounting standards;
  • analyse and interpret financial statements.

Course objectives

To develop knowledge and understanding of the process of carrying out the assurance engagement and its application in the context of the professional regulatory framework.

Main capabilities to be acquired

  • On successful completion of this course, candidates should be able to:
  • explain the nature, purpose and scope of assurance engagements, including the role of the external audit and its regulatory and ethical framework;
  • explain the nature of internal audit and describe its role as part of overall performance management and its relationship with the external audit;
  • demonstrate how the auditor obtains an understanding of the entity and its environment, assesses the risk of material misstatement (whether arising from fraud or other irregularities) and plans an audit of financial statements;
  • describe and evaluate information systems and internal controls to identify and communicate control risks and their potential consequences, making appropriate recommendations;

Course objectives

To develop the knowledge and skills expected of a finance manager, in relation to investment, financing, and dividend policy decisions.

Main capabilities to be acquired

On successful completion of this course, candidates should be able to:

  • discuss the role and purpose of the financial management function;
  • assess and discuss the impact of the economic environment on financial management;
  • discuss and apply working capital management techniques;
  • carry out effective investment appraisal;
  • identify and evaluate alternative sources of business finance;
  • explain and calculate the cost of capital and the factors which affect it;
  • discuss and apply principles of business and asset valuations;
  • explain and apply risk management techniques in business.

Course objectives

To apply relevant knowledge, skills and exercise professional judgement in carrying out the role of the accountant relating to governance, internal control, compliance and the management of risk within an organisation, in the context of an overall ethical framework.

Main capabilities to be acquired

On successful completion of this course, candidates should be able to:

  • define governance and explain its function in the effective management and control of organisations and of the resources for which they are accountable;
  • evaluate the professional accountant’s role in internal control, review and compliance;
  • explain the role of the accountant in identifying and assessing risk;
  • explain and evaluate the role of the accountant in controlling and mitigating risk;

Course objectives

To apply knowledge, skills and exercise professional judgement in the application and evaluation of financial reporting principles and practices in a range of business contexts and situations.

Main capabilities to be acquired

On successful completion of this course, candidates should be able to:

  • discuss the professional and ethical duties of the accountant;
  • evaluate the financial reporting framework;
  • advise on and report the financial performance of entities;
  • prepare the financial statements of groups of entities in accordance with relevant accounting standards;
  • explain reporting issues relating to specialised entities;
  • discuss the implications of changes in accounting regulation on financial reporting;
  • appraise the financial performance and position of entities;
  • evaluate current developments.

Course objectives

To apply relevant knowledge, skills, and exercise professional judgement in assessing strategic position, determining strategic choice, and implementing strategic action through beneficial business process and structural change; coordinating knowledge systems and information technology and by effectively managing quality processes, projects, and people within financial and other resource constraints.

Main capabilities to be acquired

On successful completion of this course, candidates should be able to:

  • assess the strategic position of an organisation;
  • evaluate the strategic choices available to an organisation;
  • discuss how an organisation might go about its strategic implementation;
  • evaluate and redesign business processes and structures to implement and support the organisation’s strategy, taking account of customer and other major stakeholder requirements;
  • integrate appropriate information technology solutions to support the organisation’s strategy;
  • advise on the principles of project management to enable the implementation of aspects of the organisation’s strategy with the twin objectives of managing risk and ensuring benefits realisation;
  • analyse and evaluate the effectiveness of a company’s strategy and the financial consequences of implementing strategic decisions;
  • assess the role of leadership and people management in formulating and implementing business strategy.

Course objectives

To apply relevant knowledge, skills and exercise professional judgement in selecting and applying strategic management accounting techniques in different business contexts and to contribute to the evaluation of the performance of an organisation and its strategic development.

Main capabilities to be acquired

On successful completion of this course, candidates should be able to:

  • use strategic planning and control models to plan and monitor organisational performance;
  • assess and identify relevant macroeconomic, fiscal and market factors and key external influences on organisational performance;
  • identify and evaluate the design features of effective performance management information and monitoring systems;
  • advise clients and senior management on strategic business performance evaluation and on recognising vulnerability to corporate failure;
  • identify and assess the impact of current developments in management accounting and performance management on measuring, evaluating and improving organisational performance.

Course objectives

To analyse, evaluate and conclude on the assurance engagement and other audit and assurance issues in the context of best practice and current developments.

Main capabilities to be acquired

On successful completion of this course, candidates should be able to:

  • recognise the legal and regulatory environment and its impact on audit and assurance practice;
  • demonstrate the ability to work effectively on an assurance or other service engagement within a professional and ethical framework;
  • assess and recommend appropriate quality control policies and procedures in practice management and recognise the auditor’s position in relation to the acceptance and retention of professional appointments;
  • identify and formulate the work required to meet the objectives of audit and non-audit assignments and apply the International Standards on Auditing;
  • identify and assess the impact of current developments in management accounting and performance management on measuring, evaluating and improving organisational performance.
  • evaluate findings and the results of work performed and draft suitable reports on assignments;
  • understand the current issues and developments relating to the provision of audit-related and assurance services.

Zoltán Bozsó: F3, F7, F9, P2

Zoltán has over five years of experience as an instructor in ACCA and other accounting and finance training courses. Before embarking on a career as an instructor, he held various finance positions in the corporate sector. Zoltán is an ACCA member.

Laura Ipacs: F2, F3, P1

Laura has worked as an instructor in ATC, BPP ACCA, CIMA and ICAEW exam preparation courses in Hungary and throughout Europe since 2003. She also teaches external courses for major business clients (e.g. financial accounting, performance management, business strategy, auditing and investment), in MBA programmes, and other training courses on finance.

Emőke Szántó-Kapornay: F3, F7, DipIFR

Emőke has practical knowledge and experience primarily in the financial sector. She has participated in numerous audits according to both the Hungarian accounting regulations and IFRS for a wide range of clients that include banks, leasing companies, and investment funds. She regularly teaches courses on Hungarian and IFRS accounting and audit methodology. Emőke teaches audit and accounting subjects as part of our ACCA training, and is also head tutor in our DipIFR programme.

Gábor Halmosi: F2, F5, DipIFR

Gábor has practical knowledge and experience primarily in the manufacturing and retail industries, but also in the energy sector. He is also an experienced instructor and regularly teaches courses on accounting and audit methodology, as well as on mathematical statistics.

Radka Nedvědová (Head Tutor of P1, P3): P7

Before joining our team of ACCA instructors, Radka worked as an audit manager on various engagements for automotive and public utility companies at PwC’s Ostrava office in the Czech Republic. She currently teaches audit methodology and ACCA exam preparation courses (F1, P1, P3, P7). She is also involved in course design.

Steve Willis (Head Tutor of F2, F3, F5, F9): F5

Steve has tutored ACCA students in Asia and Europe for more than ten years. He started his career in New York and later moved to Eastern Europe, where he teaches ACCA and Microsoft certification courses.

Robert (Bob) Souster: F4

Bob is a Partner in Spruce Lodge Training, a consultancy firm based in Northampton, England. He lectures extensively on ACCA and CIMA courses throughout Europe and Asia. Bob is an examiner for several professional bodies, and conducts exams mainly on business law and management. Before starting his consultancy, he worked as divisional manager of a bank in Ireland. He holds a degree in economics and is also a chartered banker. He is a member of the Chartered Institute of Bankers in Scotland. Bob has written numerous textbooks on law and economics.

Gergely Németh: F8

Gergely specialises in the HAS and IFRS audit of telecommunications, retail and production companies, as well as in accounting advisory and training. He mainly delivers IFRS, US GAAP, HAS and audit methodology training courses. In his tutoring, he places strong emphasis on exam-specific exercises.

Péter Heronyányi: F2, F3, DipIFR

Péter serves a range of audit and advisory clients primarily in the construction and chemical industries, as well as in the energy, media and services sectors. He regularly teaches industry-specific IFRS and HAS accounting training courses. He delivers his courses in an interactive manner, and illustrates accounting regulations with numerous examples, making it easier for students to absorb the course material.