Studies at professional level one are generally a combination of taught subjects and private study at home. This is enhanced by proper professional exposure in the office of a practitioner.

At professional level 2 no distinct textbooks can be prescribed. Students are expected to study widely and to apply practical experience to the examinations answers.

The primary books of study are the IFAC’s IFRIS and IAS and ISA which must be mustered in detail.

The central requirement is that all students undertake a broad balance of accounting and audit work, one that will provide a range and depth of supervised practical experience at progressive levels of responsibility.

Training must always be supervised by a suitably-qualified individual. It must be documented in the Training Record for CPA students. The training record must be signed off each half year by your training supervisor. The institute can call the training record for monitoring.