Department in brief

The department consists of two majors:

  • Chartered accountant.
  • Cost and managerial accountant.

Vision - Mission - Objectives of the Department

Vision

In order to keep pace with the local and global changes in the accounting field, which requires the number of graduates who are scientifically and practically qualified, in the field of accounting and auditing in accordance with international accounting and auditing standards.

Mission

The Department of Accounting Studies is a cornerstone of the departments of the Post-graduate Institute for Accounting and Financial Studies in its two specialty of Chartered accountant and Cost and managerial accountant and believes in the importance of academic and professional integration for the accountant, whether he is a chartered accountant or a Cost and managerial accountant through;

Providing distinguished academic education and professional training in the field of Chartered accountant, Cost and managerial accountant to keep pace with the contemporary business environment and in line with the requirements of the labor market.

Openness and cooperation with the sectors of society to achieve sustainable development in the scientific and professional aspects, and to provide them with the required accounting specializations.

Objectives

  • Preparing professional specialists in accounting disciplines (Chartered accountant, Cost and managerial accountant) at a high level, efficiency and professionalism.
  • Keeping abreast of recent developments in the profession by linking accounting specialties to the field of work.
  • Developing the department’s curricula in accordance with international accounting and auditing standards and in line with international institutes for the specialization of the Accounting Studies Department.
  • Developing and marketing applied scientific research through establishing contracts with economic units.
  • Attracting academically and professionally qualified teaching staff to teach in the department to develop the students’ scientific and professional skills.

Certificates awarded by majors

  • Chartered accountant Specialization: a chartered accountant gives the holder two years ahead for the purposes of bonus and promotion.
  • Cost and managerial accountant Specialization: a cost and management accountant that gives its holder two years ahead for the purposes of bonus and promotion.

The highest professional certificate in the field of specialization, and its holder enjoys all the rights and privileges of a doctorate, including the scientific title, from the date of obtaining the certificate. Duration of study is four to six years after the bachelor’s degree.

Terms of submission and acceptance

Chartered accountant major:
The applicant must hold a bachelor’s degree in the majors (accounting, accounting and financial techniques, accounting and financial control, accounting and Accounting and banking sciences) with professional experience of two calendar years at least.

Cost and managerial accountant major:
The applicant should hold a bachelor’s degree in the majors (accounting, accounting and financial techniques, accounting and financial control accounting , Accounting and banking sciences) with professional experience of no less than two calendar years.

The applicant needs average (65%) at least.

Certificate requirements

  • Theoretical study for a period of four years at a rate of (25) weeks annually.
  • Complete a training period of no less than (25) weeks annually for a period of four years, according to the training program.
  • Pass a comprehensive professional exam after completing the theoretical study requirements.
  • Preparing an applied research in the field of specialization after completing the theoretical study, practical training and the comprehensive examination.

The student undertakes to work after obtaining the certificate for a period of no less than (5) years in his specialization, or to pay the university an amount determined by the Institute Council and approved by the University Council in case he breaches this obligation.

The average of the applicant for a master’s study or its equivalent on the general admission channel for employees applying according to Instructions for Academic Leaves No. 165 of 2011, as well as for non-employees, should not be less than (65%).

Applicants requiring special approval:

  • government employee
  • Members of the Iraqi parliament
  • Ministers and those of their rank
  • Deputy Minister and those of their rank
  • General managers and those of their rank
  • Special grade government employees

They need approval of their departments to Study during employment or assignment at private expense or a study leave to obtain the initial or higher certificate inside or outside Iraq regardless About age (according to a legal instrument equivalent to Arab and foreign certificates and degrees No. (20) of 2020 / Article (12 / first) of it in relation to higher education inside Iraq.

provided that the applicant fulfills the service condition twice the duration of study after obtaining the stipulated certificate In the undertaking accompanying the instructions for granting study leaves No. 165 of 2011 with the fulfillment of the full-time condition stipulated in the instructions of postgraduate studies (according to a study leave in accordance with the instructions of study leaves No. 165 of 2011 or no objection to studying during employment or assignment by granting him a leave during employment through His enjoyment of regular vacations, with or without pay (according to his leave balance)), as well as fulfilling the other conditions set forth under these controls.

Conditions for the equivalence of the diploma in accounting management with the highest professional certificate in the major

Based on Paragraph (b) of Article (17) of the Institute’s Law, the Institute’s Council determined the controls for performing examinations in the subjects prescribed for the last (fourth) year at the Institute, and additional conditions were determined for the purpose of equivalency of the Account Control Diploma with the highest professional certificate in the field of specialization as follows: –

First: – Passing the fourth-year subjects and giving students the choice between:

  • Regularly joining studies and taking exams with students who continue to study in accordance with the regulations and instructions of postgraduate studies.
  • Performing the final exams for the fourth year subjects and for three attempts, and their final exam will be out of one hundred (100%)

Second: – Success in the comprehensive professional exam in accordance with the following controls:

  • The student is given a comprehensive written and oral professional examination by an examination committee headed by the head of the department and four members, two holders of a doctorate degree in accounting whose scientific rank is not lower than that of an assistant professor and two of those who have obtained the highest professional certificate in the field of specialization who have experience of not less than four Years.
  • The Examination Committee submits a report on the student’s level to the Institute’s Council that includes a recommendation to equalize his certificate with the highest professional certificate in the field of specialization or to repeat the comprehensive professional exam twice.
  • If the student passes the comprehensive exam, his certificate is equivalent to the highest professional certificate in the field of specialization. If the committee recommends re-examination, he must take the comprehensive exam again within a period not exceeding six months.
  • The student is allowed to retake the exam for the third and last time based on the recommendation of the examination committee, and within a period not exceeding six months, and in the event of his failure, his studies are terminated.

Scientific backgrounds of the applicants

Major Specialization: Chartered Accountant.
Minor Specialization: Chartered Accountant.
Certificate Degree: A chartered accountant equivalent to a Ph.D.

– Holders of a higher diploma in accounting specializations.
– Bachelor of Accounting.
– Bachelor of accounting and financial technologies.
– Bachelor’s degree in accounting and financial control.
– Bachelor of Accounting and Banking Sciences.

Major Specialization: Cost and managerial accountant.
Minor Specialization: Cost and managerial accountant.
Certificate Degree: A Cost and managerial accountant equivalent to a Ph.D.

– Holders of a higher diploma in accounting specializations.
– Bachelor of Accounting.
– Bachelor of Accounting and Financial Technologies.
– Bachelor’s degree in Accounting and Financial Control.
– Bachelor of Accounting and Banking Sciences.