KASNEB Transition Guidelines

KASNEB Transition Guidelines Under the Revised Structure of Examinations

Introduction

  1. These transitional guidelines are aimed at providing guidance to current students in the Certificate examination (CAMS), Diploma examinations (ATD, DICT and DCM) and Professional examinations (CPA, CS, CIFA, CICT and CCP) in their transition to the revised syllabuses after administration of the last examinations under the
    current syllabuses. They are also aimed at guiding current students wishing to book early for the examinations under the new syllabus. In addition, the guidelines provide for transition of graduates of Kasneb after the August 2021 who wish to register for any other Kasneb qualification.
  2. Credits will be retained for papers that have been retained in the syllabus under the same level, or in cases where related papers are introduced to replace the current ones, provided there has been no substantive change in content.
  3. Credits for papers that have moved to higher levels will be treated as exemptions to the candidate provided no substantive change in content has been effected.
  4. Referrals will be transferred to the same or related papers under the same level of the examination.
  5. Credits obtained in the August 2021 sitting will be retained for candidates under the revised syllabuses.
  6. Where a candidate has a referral in a paper which has not been retained, the candidate will be required to sit any new paper introduced provided the new paper is considered core to the qualification. In any other instances, the candidates will be advised accordingly while the Board retains the discretion to require the candidate to sit such other paper considered core to the qualification.
  7. Monies paid by candidates for exemptions in papers which are no longer in the syllabus, whether in their current or related forms, or for papers which have been moved to a lower level which the candidate has already finished, will be credited to the candidate.

Broad Transition Guidelines for each Qualification

CERTIFICATE IN ACCOUNTING AND MANAGEMENT SKILLS (CAMS)

(a) A candidate who will have passed all the four (4) papers in CAMS Level I will proceed to Level II of the revised CAMS examination and sit for the three papers.
(b) A candidate who has not passed a single paper in CAMS Level I will remain in Level I under the revised CAMS syllabus and sit all the four (4) papers in that level.
(c) A candidate with a referral in any of the four (4) papers in CAMS Level will transfer the referral to the equivalent paper(s) in the revised CAMS Level I as explained in the specific transition guidelines below:
(d) A candidate who will have passed all the three (3) papers in CAMS Level II will graduate and will be eligible to transit to the revised ATD examination under Level II (exempted in ATD Level I).

ACCOUNTING TECHNICIANS DIPLOMA (ATD)
a) A candidate who will have passed all the four (4) papers in ATD Level I will proceed to Level II of the revised ATD examination and sit for the four papers. Similarly, a candidate who will have passed all the four (4) papers in ATD Level II will proceed to Level III of the revised ATD examination and sit for the four papers.
b) A candidate who will not have passed a single paper in ATD Level I, ATD Level II or ATD Level III will remain in the same Level as applicable under the revised ATD syllabus and sit all the four (4) papers in that same level.
c) A candidate with a referral in any of the four (4) papers in ATD Level I, II or III will transfer the referral to the equivalent paper(s) in the revised ATD syllabus or otherwise as explained in the specific transition guidelines below.
d) A candidate who will have passed all the four (4) papers in ATD Level III will graduate and will be eligible to transit to the revised CPA Intermediate Level II (exempted in CPA Foundation Level).

CERTIFIED PUBLIC ACCOUNTANTS (CPA)
(a) A candidate who will have passed all the six (6) papers in CPA Part I will proceed to CPA Intermediate Level and sit for the papers, subject to any exemptions. Similarly, a candidate who will have passed all the six (6) papers in CPA Part II as at August 2021 will proceed to CPA Advanced Level and sit the six papers which have been retained from the old syllabus as explained in the broad principles, subject to any exemptions.
(b) A candidate who will not have passed a single paper in CPA Part I, CPA Part II or CPA Part III will remain in the same Level as applicable under the revised CPA syllabus and sit all the papers in that same level, subject to the provisions under CPA Part III.
(c) A candidate with a referral in any of the six (6) papers in the current CPA Parts I, II or III will transfer the referral to the equivalent paper(s) in the revised CPA syllabus or otherwise as explained in the specific transition guidelines.
(d) A candidate who will have passed all the six (6) papers in CPA Part III after the August 2021 sitting will graduate and will be eligible to sit any of the other professional qualifications or the new post qualifications.
(e) All current students who are already in CPA Part III will be granted one year to complete the CPA syllabus as per the current structure, up to and including the August 2022 sitting. These candidates will not be required to specialise; however, the papers will be based on revised content (not current content). The candidates will not be subjected to the additional requirements for qualifications under CPA. However, after the August 2022 sitting, the new requirements
will apply to those who will not have completed the qualification. Further transition guidelines for the current group of CPA Part III students who will not have completed CPA Advanced Level by August 2022 will be issued at a later date.
(f) All students who will enter CPA Advanced Level in January 2022 (those who sit CPA Intermediate Level in December 2021 and Pass, and those who will have completed CPA Part II earlier but will not have started CPA Advanced Level) will start specialising in January 2022 and thereafter meet the requirements for the Practical Paper on Data Analytics among other requirements that will apply after the April 2022 sitting (for this particular group) under the new CPA syllabus.

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74 thoughts on “KASNEB Transition Guidelines”

      1. Hello, for example one retakes a unit in one of the papers done in August 2021,will you proceed to the next level by transferring the referral and do them all or????

      1. Hi,
        Please clarify this further. When you say they are allowed to finalize their Part III papers under old syllabus, do you mean that the exam will be set using the old content? In this case to mean that there will be 2 categories of papers, one for those finalizing under the old syllabus and another one for those joined Part III under the new syllabus? Or does it mean that the exam will only be set with the new content, which means the students under the old syllabus have to forget everything they had studied and start grasping new concepts. Which sounds a bit unfair though.

  1. Hi, I have only done two papers in CPA part 1 section 1.Do I still continue with the old syllabus or start the new syllabus??

  2. what is my fate… i have a refer in QA which has been replaced with tax and Management accounting which i already have credits for. which paper/s do i have to resit in Dec 2021?

    1. Hello Damaris QA has been moved to a lower level and you won’t retake it. As for MA and Tax you will be granted a transitional credit and you will not re-do it again

  3. I DID KATC FINAL AND HAD BEEN EXEMPTED FROM CPA PART 1 SEC 1, I WAS SUPPOSED TO SIT FOR PART 1 SECTION 2, ie, ECONOMICS, MANAGEMENT ACCOUNTING, PUBLIC FINANCE &TAXATION , WHERE WILL I NOW PROCEED TO?

  4. Hi, I did my CPA last in 2013 before the current syllabus,and fail one paper in section 4….. I passed. Company law and quantitative analysis but failed taxation……kindly advice me on which paper em I going to do this December pliz

      1. Hello Vincent, all ATD graduates are exempted all the 6 units in CPA Foundation level therefore you will proceed to CPA Intermediate level

  5. Will a student need to enroll for all papers within a level in a sitting? Given there are only three levels as opposed to the CPA 1,2,..6. Now we have only 3 levels.

          1. Hi, I’ve just finished my cpa 1 and 2 but it happens that I’ve failed in management accounting. Will I repeat the entire section 2 or the failed unit only?

  6. Hi, I’ve just finished my cpa 1 and 2 but it happens that I’ve failed in management accounting. Will I repeat the entire section 2 or the failed unit only?

  7. Hi, I need a clarification on whether I will still be required to sit for the QA paper I have gotten a refer in as it is the only refer I have

  8. Hi. I am in a sort of dilemma. I sat for the August 2021 with the objective to complete part one of the old syllabus, unfortunately I failed in management accounting CA22 but passed in all others. Under the new syllabus (if I am correct) I have to do all units under the foundation level again. I am currently done with my fourth year(BCOM ACCOUNTING) awaiting graduation. Do I wait until I get my degree to be exempted Foundation Level and continue to Intermediate Level and if I do so will my pass in Public Finance and Taxation CA23 be Valid or do I have to redo it?

  9. Hello have done section 4 and passed QA and failed audit and assurance and MIS. Which paper should I do in dec

  10. Hi, I failed QA and was given transitional credit, at the intermediate level, I have credits for all papers in the old syllabus except public finance and taxation which was introduced after I passed section 2, I got credit in cost accounting which was later renamed as MA, should I proceed to the advanced level?

  11. Hello, I failed public finance and taxation in section 2 now it has been moved to section for, will I need to resit the whole of section 2 again in the new syllabus

    1. Hello Beritah, you will not do the whole section again, you will re-take the failed unit as Information Communication Technology(ICT) under the new syllabus

  12. i have a fail in advanced auditing can i drop it and do the project under the new syllabus or its a must i do it.

  13. Hello,
    I sat for CPA IV in August and has a refer in AFM. A Kasneb official has contacted me and informed me that i cannot resit for one paper but instead for. Is this the case

  14. Hi,I did my ATC final exams that was under the old syllabus,now my worry is ,at what level do i start from now that a new syllabus has been introduced?

  15. I did ATC II and got a refer in FA. i was referred to ATD in the old syllabus and failed BM and FOF. where should i start now in the new syllabus and what about Audit and Tax that had credits in Atc. will i get exeptiom for them?

  16. Hello,
    i Passed Financial reporting CPA2 sec3 in old syllabus , and today when i tried to book for CPA INTERMEDIATE audit and assurance the portal shows me also that i should book for Financial reporting…am i supposed to do it again

  17. Registered for CPA SEC 5 – SGE In 2020 which was a previous refer but never sat for the exam due to unavoidable circumstances, would like to complete my studies, kindly advise on which level I should enrol, and the requirements :charges.

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