Certification

Georgian Federation of Professional Accountants and Auditors

Certification

Training Courses for Professional Certificate Candidates

The GFPAA has developed Certification Program based on IEG 9

At present the GFPAA holds training courses for candidates for Professional certificate.

The examinations will be held in Spring and Autumn this year.

According to the Provision on Accountants Professional Certification "Knowledge and experience of a professional accountant is appraised during the qualification examinations, falling into three stages.

Qualification examination includes the following subjects conducted in three stages:

First Stage

	Basics of Accounting
	Financial Mathematics
	Economics
	Introduction to Management
	Marketing
	International Business

Second Stage

	Financial Accounting and Reporting
	Business Law
	Finances and Financial Management

Third Stage

	Auditing
	Managerial Accounting
	Information Technology
	Tax Payments
	GFPAA Code of Ethics

Conversion Trainings

According to the Law on Regulation of Accounting and Reporting a) joint stock are obliged to carry out accounting and financial reporting in accordance with IAS and temporary standards from January 1, 2000, b) limited liability companies, comandate companies, joint responsibility companies, cooperatives – from January 2001.

In Tbilisi pre-conversion training courses are being held for the accountants and as well as for auditors of their audit firms. During March and April 63 specialists took special programs and passed exams. At now 3 groups (90 specialists) are taking the special program. The training is free and will continue until November 1999.

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