KPA
Level 6
QN: 610/6671/0
Curriculum Active
KPA Level 6 Diploma in Professional Accountancy
Official qualification regulated by Ofqual, awarded by KPA. Classified as a Vocationally-Related Qualification. Total guided learning hours: 306 hours.
Qualification Level
Level 6
Awarding Body
KPA
Syllabus Units
6 Units
Guided Hours
306 hrs
Instant access to interactive lessons, quizzes, and spaced revision.
Course Syllabus & Study Modules
Complete breakdown of verified curriculum topics and learning objectives.
1
Assurance, Risk and Reporting
Verified
Key Learning Objectives:
- understand and advise on the regulatory, professional and ethical issues relevant to those carrying out assurance work; - understand the processes involved in accepting and managing assurance engagements; - plan assurance engagements in accordance with the terms of the engagements and appropriate international auditing and assurance standards; and - conclude and report on assurance engagements in accordance with the terms of the engagements and international auditing and assurance pronouncements. - explain the contribution and inherent limitations of financial statements
- apply the IFRS Foundation’s conceptual frame
- work for financial reporting and identify and explain key ethical issues; - prepare and present financial statements from accounting data for single entities in conformity with IFRS® Accounting Standards; and - explain the application of IFRS® Accounting Standards and IFRS® Sustainability Standards to specified single entity scenarios.
2
Business and Digital Strategy
Verified
Key Learning Objectives:
- analyse and evaluate the consequences of an organisation’s current strategic direction including objectives, market position, organisational structure and technology developments; - use data to evaluate the likely consequences of strategic choices and technology developments, and recommend business and digital strategies to meet the objectives of an organisation; - recommend appropriate methods for an organisation to implement and monitor strategies including strategies for technology and innovation, and demonstrate how data can be used subsequently to measure and monitor strategic performance; and - explain and evaluate ethical issues and recommend appropriate actions, considering all stakeholders and the public interest.
3
Corporate Financial Strategy
Verified
Key Learning Objectives:
- understand and apply alternative strategies to finance a business, appropriate to its circumstances and requirements, including sustainable finance; - evaluate and explain the financial risks and opportunities for a business and develop financial strategies to manage risks and exploit opportunities; - apply appropriate investment appraisal techniques, taking into account risks in accordance with the wider financial strategy; - evaluate and explain the short-term liquidity and treasury requirements of a business and provide appropriate advice; - determine and explain the distribution policy for a business and provide appropriate recommendations consistent with the wider financial strategy; and - determine and explain the valuation of shares and businesses, providing appropriate recommendations.
4
Corporate Reporting, Data and Assurance
Verified
Key Learning Objectives:
- identify the circumstances in which entities are required to present consolidated financial statements; - prepare and present consolidated financial statements in conformity with IFRS® Accounting Standards; - explain the application of IFRS® Accounting Standards and IFRS® Sustainability Standards to specified single entity and group scenarios; - analyse and interpret financial and non-financial information to identify significant features, inconsistencies, limitations and draw conclusions; - advise on the legal, professional and ethical issues relevant to those preparing financial statements and/or carrying out an assurance engagement; - plan and perform assurance engagements in accordance with international auditing and assurance pronouncements; and - conclude and report on assurance engagements in accordance with international auditing and assurance pronouncements.
5
Fundamental Case Study
Verified
Key Learning Objectives:
- To ensure that candidates have a sound understanding of the techniques of double entry accounting and can apply its principles in recording transactions, straightforward adjustments to financial records and preparing non-complex financial statements.To ensure that candidates understand the assurance process and fundamental principles of ethics, and are able to contribute to the assessment of internal controls and gathering of evidence on assurance work.To enable candidates to prepare essential financial information for the management of a business.To provide candidates with an understanding of the fundamentals of sustainability and ethics and how they are relevant to the work of the professional accountant.
6
Tax Compliance and Planning
Verified
Key Learning Objectives:
- recognise the ethical issues arising in the course of performing tax work and identify the obligations the UK system of taxation imposes on taxpayers and the implications for taxpayers of non-compliance; - calculate the amount of VAT owed by or owed to businesses; - calculate the amount of stamp taxes due in straightforward transactions; - calculate the capital gains tax payable by individuals; - calculate the amounts of inheritance tax due on lifetime transfers and transfers on death by individuals, personal representatives and trustees; - calculate the corporation tax liabilities of companies; - calculate the amounts of income tax owed by or owed to individuals; - calculate the amounts of national insurance payable by individuals, businesses and companies; - advise on tax-efficient strategies for businesses and individuals in simple scenarios; - explain and evaluate alternative tax treatments in simple scenarios; and - give due consideration to the interaction between taxes.
Regulatory & Verification Details
- Qualification Number (QN)
- 610/6671/0
- Regulated Status
- Available to learners
- Awarding Body
- KPA
- Qualification Type
- Vocationally-Related Qualification
- Operational Start
- Jan 2026
- Operational End
- Dec 2031