CIPA (Certified International Professional Accountant: Certified International Professional Accountant Practitioner) is a well-known Russian language program of international certification for professional accountants.

The name of the program (CIPA) is an abbreviation from Certified International Professional Accountant. Holders of CAP/CIPA certificates are entitled to add the name of certificate to their signature according to international standards.

CIPA program comprises three components: training, testing and certification.

Studying is optional, but regular attendance increases the chances of passing the exams. Both classroom training and self-study are offered.

CIPA exams are common in all Member States, except “Taxes and Law” discipline. The content of the above discipline is formed separately for each participating country and is based on the peculiarities of national legislation and taxation. CIPA exams are strict and reliable. They are administered by an independent examination network CIPA-EN.

Passing CIPA exams is an essential requirement for getting CAP and CIPA certificates.

CIPA program was established in 2001 by the International Council of Certified Accountants and Auditors (ICCAA), supported by the U.S. Agency for International Development (USAID).

Members of ICCAA include 23 professional organizations from 8 countries: Kazakhstan, Kyrgyzstan, Tajikistan, Uzbekistan, Russia, Turkmenistan, Ukraine and Moldova.

CIPA program meets International Education Guidelines (IEG) of the International Federation of Accountants (IFAC). “Financial Accounting-1” and “Financial Accounting-2” disciplines are based on International Standards of Financial Reporting (ISFR). CIPA program implements the Model Curriculum developed by Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting under the auspices of the UN Conference on Trade and Development (UNCTAD / ISAR). According to these guidelines, CIPA program consists of eight disciplines, expertise in of which is essential for accountants’ proficiency all over the world.

CIPA program includes the following courses:

CIPA program provides basic qualification requirements of the International Council of Certified Accountants and Auditors, which all members of professional organizations belonging to ICCAA are bound to meet.

The content of CIPA program is based on the International Standards of Financial Reporting (ISFR), which is verified by the International Accounting Standards Committee Foundation (IASCF), the parent organization of the International Accounting Standards Board (IASB), which developed International Financial Reporting Standards (IFRS). The representative of IASCF is also a member of the Board of Directors of Examination Network CIPA-EN. IASCF officially permitted to place its logo, a combination of octagons (Hexagon Device), on the CAP and CIPA certificates as a proof of the CIPA program content conforming to International Standards of Financial Reporting (ISFR).

Candidates who have passed all the necessary exams and met additional qualification requirements are awarded the CAP and CIPA qualification levels and get corresponding certificates:

• CAP (Certified Accounting Practitioner)

Any Certified Accounting Practitioner is able to maintain accounting system in the company and furnish all fundamental reports, including tax returns.

• CIPA (Certified International Professional Accountant)

Any Certified International Professional Accountant is able to apply professional judgment to financial management issues and participate in managerial decision-making.

QualificationRequirement	Maximum	САР	СІРА
Financial Accounting -1	100	75	75
Management Accounting -1	100	75	75
Taxes and Law	100	75	75
Financial Accounting – 2	100	0	75
Management Accounting – 2	100	0	75
Audit	100	0	75
Finances	100	0	90
Higher professional education			obligatory
Work experience in the field (verified by documents)		1 year +	3 years +
Basic skills in Information Technologies (verified by documents)		Certificate in Information Technologies	Certificate in Information Technologies
Decent professional standing as a member of a professional community/organization		Reference from ECCAA affiliated organization	Reference from ECCAA affiliated organization