Certified Accounting Technician — Eurasian Framework
The Certificate in Accounting Technology (CertCAT) is an entry-level professional qualification awarded by the EICPA Association and its national member. It is designed to develop competent accounting technicians capable of supporting professional accountants across Eurasian economies and beyond.
Overview & Qualification Positioning
The Certificate in Accounting Technology (CertCAT) is an entry-level professional qualification awarded by the EICPA Association. It is designed to develop competent accounting technicians capable of supporting professional accountants across Eurasian economies.
Entry Level
CertCAT
School leavers, bookkeepers, junior finance staff
Intermediate
EICPA Certificate
Accounting technicians seeking progression
Professional
EICPA CPA / CPAA
Senior accountants and auditors
CertCAT serves as the foundation pathway into the EICPA professional ladder.
Entry Requirements
Minimum Education
Secondary school certificate (Grade 11 or equivalent)
Age
Minimum 17 years
Work Experience
Not required at entry
Language
Proficiency in Russian or English (B1 level minimum)
Qualification Structure
The CertCAT consists of 5 Core Modules + 1 Practical Assessment.
CAT-F1
Financial Accounting Fundamentals
15 Credits • Written Exam
CAT-F2
Management Information & Costing
15 Credits • Written Exam
CAT-F3
Business & Regulatory Environment
10 Credits • Written Exam
CAT-F4
Taxation Principles (Eurasian Context)
10 Credits • Written Exam
CAT-F5
Professional Ethics & Communication
10 Credits • CBT + Case Study
CAT-PA
Practical Assessment Portfolio
20 Credits • Portfolio Review
Total Credits
80 Credits
Detailed Syllabus Highlights
Each module is designed to build practical competencies aligned with international standards and Eurasian business contexts.
CAT-F1: Financial Accounting Fundamentals
Develop the ability to prepare and interpret basic financial statements in accordance with IFRS for SMEs and national standards.
Key Learning Outcomes
Apply double-entry bookkeeping • Prepare trial balance and financial statements • Record assets, liabilities, and equity • Apply accruals, prepayments, and depreciation • Identify and correct accounting errors
CAT-F1: Financial Accounting Fundamentals
Develop the ability to prepare and interpret basic financial statements in accordance with IFRS for SMEs and national standards.
Key Learning Outcomes
Apply double-entry bookkeeping • Prepare trial balance and financial statements • Record assets, liabilities, and equity • Apply accruals, prepayments, and depreciation • Identify and correct accounting errors
CAT-F2: Management Information & Costing
Equip candidates with skills to collect, process, and present management information for decision-making, including digital tools.
Key Learning Outcomes
Calculate costs using absorption and marginal costing • Prepare budgets and variance analyses • Apply break-even analysis • Present management reports using spreadsheet tools • Utilize digital tools for data analysis and forecasting
Assessment Framework
Written Examinations
2-hour paper per module • 50% pass mark
Computer-Based Testing
Available for all modules (CAT-F1 to CAT-F5)
Exam Sessions
March, June, September, December
Grading
Pass / Merit / Distinction
CPD & Progression Pathway
CertCAT holders are eligible to register as EICPA Accounting Technician Members (ATM) with an annual CPD requirement of 20 hours/year.
