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CAT Admission Procedure and Subjects Papers Rules CBE System

The Certified Accounting Technician called as CAT is a UK qualification which is offered by Association of Chartered Accountants (ACCA). The qualification of CAT is the first step to enter into the accountancy career. This course is designed to give the students all the necessary skills required in this field. This accounting qualification will lead you towards ACCA. On completion of CAT, you will get exemption in three papers of ACCA. It is worldwide recognized qualification.

It usually takes one and a half years to complete the nine CAT exams. Upon completion of the exams and required practical experience you will be able to apply to use the letters CAT after your name. Should you wish to pursue your career further, completion of the CAT allows you to move directly to the Skills module of the ACCA qualification.

However, recently ACCA has re-structured its courses due to which CAT as part of the Foundations in Accountancy suit of qualifications. In simple words we can say that ACCA has introduced a new Route called Foundation in Accountancy (FIA) to achieve its initial Certified Accounting Technician (CAT) qualification. There is new entry-level suite of awards i.e. FIA (Foundations in Accountancy) which consists of a suite of awards, including certificates, diplomas and a revised Certified Accounting Technician (CAT) Qualification. The new route provides the opportunity to complete the CAT qualification or if you wish to give a jumpstart your ACCA qualification it provides the opportunity to avail a new short cut as well.

Eligibility Criteria:

  • Preferably O levels / Intermediate or Matriculation (With at least 60% marks)
  • Holders of certain qualifications may receive exemptions from some of the papers.

Examination Structure:

The examination structure of CAT course is given below in a table.



Paper 1 Recording Financial Transactions 2hr CBE or written exam
Paper 2 Information for Management Control 2hr CBE or Written Exam


Paper 2 Information for Management Control 2hr CBE or Written Exam
Paper 3 Maintaining Financial Records 2hr CBE or written exam
Paper 4 Accounting for Costs 2hr CBE or Written Exam


Paper 5 Managing people and systems 2hr written exam
Paper 6 Drafting Financial Statements 2hr Written Exam
Paper 7 Planning, control & Performance Management 3hr Written Exam

2 Options from

Paper 8 Implementing Audit Procedures 2hr written exam
Paper 9 Preparing Taxation Computations 2hr Written Exam
Paper 10 Managing Finances 3hr Written Exam

Examination Rules:

  • No time constraints for the completion of examinations.
  • Examinations can be attempted twice a year in June and December Sessions respectively (See computer based examinations).
  • The passing marks is 55% at Introductory Level, 50% at Intermediate Level and 40% at Advanced Level No limit to the number of papers that can be take, recommended number is four papers at any session Papers can be taken in any order though numerical order is recommended.

Computer Base Examinations:

There is main difference between CAT and FIA that in FIA most of the papers are computer base while in CAT written examinations are mostly conducted. Students have the option to sit in Computer Based Examinations (CBE) for Introductory and Intermediate levels of CAT which are held every month.

In FIA the Computer based examination will be available for the first seven papers FA1, MA1, FA2, MA2, FFA, FMA, FAB (not the options papers). Paper based examination will continue to be available for all papers within Foundations in Accountancy. The paper-based exams are held twice a year in June and December whereas; students can take the CBEs throughout the year outside the set June and December manual exams schedules. This allows students rapid progress towards their ACCA qualifications.

Benefits of the CAT qualification:

  • Worldwide recognized qualification
  • Skills acquired suitable for all types of organizations
  • Exemption in first three papers of ACCA
  • ACCA a platform for your professional career
  • Highly regarded professional accountancy qualification
  • Gate way to enter in ACCA qualification
  • Provides a grounding in professionalism and ethical behavior at the core of the qualifications

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