Global Business Services Qualifications from ACCA Developing your people and enhancing your success Slide 1 – Front slide, Introducing ACCA’s Global Business Services Qualifications, developing your people and enhancing your success.

Why choose our GBS qualifications? Understand the fundamentals of working in the sector Improve employee satisfaction and retention Globally recognised and respected qualifications Gain insight into future industry trends Develop core finance and accounting skills Why choose ACCA’s GBS Qualification? >> This slide is an opportunity to reinforce the benefits of our qualifications to an employer, including what your employees will gain, and our expertise as the global body for Accounting and Finance professionals. Your team will develop the core finance and accounting skills necessary to work efficiently and improve business growth Whether you’re a shared service, global business service or outsourcing environment your employees will understand the fundamentals of working in this sector From big data to technology changes, integrated business services to social media updates, your employees will gain insight into future industry trends Internal practices will improve throughout the organisation and your employees will have the right knowledge to streamline processes globally Prepared for success by providing globally recognised and respected qualifications, increases employee satisfaction and commitment to your organisation Investing in staff will improve their satisfaction and help improve retention @ACCA

Why choose ACCA’s GBS qualifications? The benefits to you Your employees will understand the fundamentals of working in a shared service, global business service or outsourcing environment They will gain insights into future industry trends; from big data to robotics, integrated business services to social media. Your staff will develop the core finance and accounting skills necessary to ensure they operate at the highest level to support business growth They will develop the key business skills to continuously improve, enhance and develop your service capability You’ll enhance your existing talent management toolkit, through the provision of globally recognised and respected qualifications, thus increasing employee satisfaction and commitment. Our expertise With over 600,000 members and students in 180 countries, ACCA is the global body for professional accountants ACCA has a long history of engagement within the GBS industry, partnering with employers, service providers, trade associations and government agencies globally. Our extensive research and insights – freely available to all – brings together industry leaders, providing Your staff will develop the core finance and accounting skills necessary to ensure they operate at the highest level to support business growth

ACCA Global Business Services Qualifications OPTIONAL: Having “set the stage” in terms of sector needs and challenges, this section now goes into the detail of our qualifications. Important here ot emphasis that our qualifications are being launched in response to the challenges prevosuly highlighted

Certificate in Global Business Services Certificate in GBS Module A Introduction to GBS Module B Process design, measurement and control Module C Performance Fundamentals Module D Performance Optimisation Module E Introduction to Finance & Accounting processes for GBS Certificate in Global Business Services. High level diagram showing the modules covered for the Certificate in GBS. >> Here you can speak about the course modules, study modes, entrance level, who the course would benefit, our training and learning materials. A B C D E Certificate @ACCA

Certificate in GBS – Syllabus Content Module Title Content Module A Introduction to Global Business Services The history of the shared services, outsourcing and GBS industry Why businesses use Global Business Services Typical organisational models The process typically found in Global Business Services and key decision factors The key skills and success factors in a GBS organisation Module B Process design, measurement and control Understanding the process value chain Process mapping, SOPs and knowledge transfer Governance and process controls Process measurement: KPIs and benchmarking Current industry trends Module C Performance Fundamentals Relationship management: Understanding the customer, cultural awareness, communication and behaviour The role of technology in Global Business Services Understanding compliance and regulation Module D Performance Optimisation Change management, project management and process improvement Personal development, career planning, learning and development Module E Introduction to Finance & Accounting Processes for GBS Order to cash Purchase to pay Record to report Other processes (FP&A, controlling, payroll, taxation, treasury, supply chain accounting) Certificate in Global Business Services. Detailed overview of the Certificate in GBS showing the syllabus content, modules A-E. >> If this slide is relevant you can discuss modules and benefits in more detail. @ACCA

Certificate in Global Business Services http://equals.accaglobal.com/CertGBSSample/index.html Sample Module A

Certificate in Global Business Services

Diploma in GBS – Syllabus Content Module Title Content Modules A - E (Refer to Certificate in GBS) Modules F Creating a successful GBS organisation Getting started: Making the case for GBS, project methodology Feasibility analysis: process analysis, model, location and provider selection, the business plan Solution: Enterprise standards, process maps, organisation design, the governance structure Build: The detailed process, create the organisation, recruitment Implementation: Transition management and knowledge transfer Module G Managing a successful GBS organisation The importance of talent management: Recruitment, retention, remuneration, appraisal, training, learning and development, staff management, forecasting and deployment of resources Stakeholder management, managing to service levels Detailed governance knowledge F1 Accountant in Business The business organisation, its stakeholders and the external environment Business organisational structure, functions and governance Accounting and reporting systems, controls and compliance Leading and managing individuals and teams Personal effectiveness and communication Professional ethics in accounting and business F2 Management Accounting The nature, source and purpose of management information Cost accounting techniques, Budgeting and Standard costing Performance measurement F3 Financial Accounting The context and purpose of financial reporting The qualitative characteristics of financial information The use of double-entry and accounting systems Preparing a trial balance Preparing basic financial statements Preparing simple consolidated financial statements Interpretation of financial statements FiP Foundations in Professionalism Understanding what it means to act professionally and ethically in the workplace Diploma in Global Business Services. Detailed overview of the Diploma in GBS showing the syllabus content. >> If this slide is relevant you can discuss modules and benefits in more detail.

Diploma in Global Business Services Diploma in GBS Module A - E Module F Creating a successful GBS organisation Module G Managing a successful GBS organisation ACCA F1 Accountant in Business ACCA F2 Management Accounting ACCA F3 Financial Accounting FiP Foundations in Professionalism A - E F - G ACCA Examinations FiP Diploma GBS Diploma in Global Business Services. High level diagram showing the modules covered for the Diploma in GBS. >> Here you can speak about the course modules, study modes, entrance level, who the course would benefit, our training and learning materials. @ACCA

Advanced Diploma – Syllabus Content Module Title Content Modules A - E (Refer to Certificate in GBS) Modules F Creating a successful GBS organisation Getting started: Making the case for GBS, project methodology Feasibility analysis: process analysis, model, location and provider selection, the business plan Solution: Enterprise standards, process maps, organisation design, the governance structure Build: The detailed process, create the organisation, recruitment Implementation: Transition management and knowledge transfer Module G Managing a successful GBS organisation The importance of talent management: Recruitment, retention, remuneration, appraisal, training, learning and development, staff management, forecasting and deployment of resources Stakeholder management, managing to service levels Detailed governance knowledge F5 Performance Management Specialist cost and management accounting techniques Decision-making techniques Budgeting and control Performance measurement and control F7 Financial Reporting The conceptual and regulatory framework for financial reporting Accounting for transactions in financial statements Analysing and interpreting financial statements Preparation of financial statements F9 Financial Management Financial management function Financial management environment Working capital management Investment appraisal Business finance Business valuations Risk management PEM Professional Ethics Module Helping students develop ethical knowledge, sensitivity and judgement which can then be applied in the workplace Advanced Diploma in Global Business Services. Detailed overview of the Advanced Diploma in GBS showing the syllabus content. >> If this slide is relevant you can discuss modules and benefits in more detail.

Advanced Diploma in Global Business Services Advanced Diploma in GBS Module A - E Module F Creating a successful GBS organisation Module G Managing a successful GBS organisation ACCA F5 Performance Management ACCA F7 Financial Reporting ACCA F9 Financial Management PEM Professional Ethics Module A - E F - G ACCA Examinations PEM Adv Dip GBS Advanced Diploma in Global Business Services. High level diagram showing the modules covered for the Advance Diploma in GBS. >> Here you can speak about the course modules, study modes, entrance level, who the course would benefit, our training and learning materials. @ACCA

Pathway to ACCA Qualification Essentials P1 Governance, Risk and Ethics P2 Corporate Reporting P3 Business Analysis Options (Select 2) P4 Advanced Financial Management P5 Advanced Performance Management P6 Advanced Taxation P7 Advanced Audit and Assurance 36 months practical experience Knowledge *F1 Accounting in Business *F2 Management Accounting *F3 Financial Accounting Skills F4 Corporate and Business Law *F5 Performance Management F6 Taxation *F7 Financial Reporting F8 Audit and Assurance *F9 Financial Management Certificate in GBS ACCA Qualification Diploma in GBS Advanced Diploma in GBS OVERVIEW OF QUALIFCATIONS, HOW THEY ARE LINKED AND ROUTE TO FULL ACCA 3 different entry points based on a combination of role requirements, experience, education and ambition. All 3 qualifications can lead to full ACCA. CertGBS will increase the pipeline of potential future students, thus increasing opportunity for both ACCA and the Learning Providers DipGBS and AdvDipGBS are classed as full ACCA students. They will require training – thus a direct opportunity for Learning Providers DipGBS and AdvDipGBS holders can choose to continue with their ACCA studies without having to repeat the ACCA papers already passed Students must be exempt from F1, F2, F3 to register for AdvDipGBS. However, exemptions fees will be deferred and only become due when (if) the student progresses to the full ACCA qualification or chooses to sit for other ACCA exams. If the student completes AdvDipGBS and chooses to finish their studies at this point, the exemptions fees are not due. *Professional Ethics Module *exemptions will be given for relevant exams already completed @ACCA

Who are we? ACCA - The Association of Charterd Certified Accountants Developing professional accountants the world needs Depending on the audience, you can introduce ACCA using the standard text below at while showing this slide. Bear in mind that most Learning Providers will already be familiar with ACCA so this may not be required: STANDARD TEXT: ACCA (the Association of Chartered Certified Accountants) is the global body for professional accountants. We aim to offer business-relevant, first-choice qualifications to people of application, ability and ambition around the world who seek a rewarding career in accountancy, finance and management. Founded in 1904, ACCA has consistently held unique core values: opportunity, diversity, innovation, integrity and accountability. We believe that accountants bring value to economies in all stages of development. We aim to develop capacity in the profession and encourage the adoption of consistent global standards. Our values are aligned to the needs of employers in all sectors and we ensure that, through our qualifications, we prepare accountants for business. We work to open up the profession to people of all backgrounds and remove artificial barriers to entry, ensuring that our qualifications and their delivery meet the diverse needs of trainee professionals and their employers. We support our 178,000 members and 455,000 students in 181 countries, helping them to develop successful careers in accounting and business, with the skills required by employers. We work through a network of 95 offices and centres and more than 7,110 Approved Employers worldwide, who provide high standards of employee learning and development. Through our public interest remit, we promote appropriate regulation of accounting and conduct relevant research to ensure accountancy continues to grow in reputation and influence.

offices around the world ACCA is global Our global footprint closely matches many multinational organisations 95 offices around the world 181 countries 178,000 members more than 7,110 approved employers OPTIONAL SLIDE TO BE USED FOR COMPANIES WHERE OUR GLOBAL PRESENCE IS IMPORTANT Particularly relevant for global organisations: having staff with globally-recognised accreditation means the qualifications will also be recognised by the GBS organisations customers (especially important for outsourcing companies) 24/7 support 455,000 students

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ABOUT ACCA Slide 18 – End www.accaglobal.com/gbs www.facebook.com/ACCA.CzechRepublic.Slovakia.Hungary www.twitter.com/ACCANews www.linkedin.com/company/acca