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STRUCTURED JOURNEY THROUGH THE APC BRIDGING COURSE

The APC Bridging Course is delivered over an eight-month period and is structured in modular format as follows:

Phase 1: Transition to CA (±4 weeks)

• Unpacking accounting implications, how transactions are recorded and reported in the financial statements and how to navigate through IFRSs (ACC)
• Understanding the audit process and how to navigate through ISAs (AUD)
• Unpacking the value creation process, integration between strategy and financial management and management decision making (MAF)
• Understanding the income tax and value added tax frameworks and navigating the Income Tax Act and Value Added Tax Act (TAX)

Phase 2: Development of technical competence (±20 weeks)

ACC

• Assets based standards: PPE, Intangible assets, Inventory, Investment property, Impairment of assets and Non-current assets held for sale
• Specific transactions-based standards: Share based payments, Financial instruments, Revenue and Leases
• Group accounting standards: Business combination, Associates, Joint Arrangements and Foreign Operations
• Other standards: Fair value measurement, Provisions, contingent liabilities and contingent assets

AUD

• Preliminary engagement and planning activities
• Obtain audit evidence
• Evaluation, concluding and reporting
• Corporate governance and ethics

MAF

• Business strategy: Strategy analysis and risk management
• Financing decisions: Sources of finance and cost of capital
• Investing decisions: Capital appraisals, valuations and mergers and acquisition
• Decision making: Cost-volume profit analysis, relevant costing and overhead allocation

TAX

• Corporate Tax: Value added tax and Income Tax
• Personal Income Tax: Employees, Fringe Benefits, Trusts, Estates and Estate Duty
• Other Taxes: Donations tax and Dividends tax

Milestone: Submission and feedback for the tutorial assessment

Phase 3: Introduction to APC assessment (±4 weeks)

• Introduction to the APC assessment
  • Pre-released information
  • Information on the Day
  • Task list
  • Specimen solution
  • Marking grid
  • Strawman
• Introduction to Endunamoo Africa | APC Competency Framework
• Mastering the evaluation of technical competence
• Demonstration of technical competence within the context of the APC assessment

Milestone: Complete the course and receive personal development plan

KEY ELEMENTS OF THE APC BRIDGING COURSE

Your enrolment into the APC Bridging Course entitles you to the following benefits:

Lectures & Tutorials	CTA Videos	Question Banks	Assessments
You will attend evening and weekend lecture sessions and tutorial sessions, hosted on a hybrid basis. Evening sessions are from 18h00 to 21h00 and Saturday sessions are from 08h00 to 13h00. This 2024 ABC timetable can be used as a reference.	You will be provided with full access to online content library with CTA pre-recorded videos, lecture material and worked examples – along with detailed guidance on how to use it. The online content library can be used for self-study in between the contact sessions.	Each discipline is accompanied by a question bank, with approximately 10 – 15 questions, to afford you the opportunity to apply your technical knowledge as you progress through your academic journey.	Tutorial assessments that resemble CTA and IAC style mark-based assessments are included in the course. The assessments are submitted for marking. You will be provided with comprehensive and personalised feedback during the marking process.

COURSE OFFERINGS

You can register for one of the following course options and we will help you achieve your developmental goals. For a detailed course structure, please see timetable:

	APC Bridging Course (FY)	Accelerated APC Bridging Course (H1)	Accelerated APC Bridging Course (H2)
Period	9 Jan – 4 Dec 2025	9 Jan – 30 Apr 2025	10 Jul – 19 Nov 2025
Primary candidate profile	ACCA/CIMA members who need an extended time and flexibility to master the technical content ahead of the 2026 APC	ACCA/CIMA members who recently finished CIMA/ACCA and planning to sit for APC in 2025	Candidates planning to finalise CIMA/ACCA in 2025 before end of July 2025 and sit for APC in 2026
Secondary candidate profile	–	ACCA/CIMA planning to re-attempt an APC programme in 2025	–
Cost	R18 500	R10 250	R10 250
Minimum enrolments*	25 candidates	25 candidates	25 candidates

Legends: FY = Full Year; H1 = First half of the year; H2 = Second half of the year

* Endunamoo Africa reserves the right to defer or not to offer the APC Bridging Course if the minimum enrolments are not achieved. In such instances, you will be offered alternatives and/or have your fees fully or partially refunded.

REGISTRATION REQUIREMENTS

The APC Bridging Course is for qualified CIMA members (GCMA, ACMA and FCMA) and ACCA(Z) members.

We confirm that you do not need a SAICA/ICAZ Letter of Eligibility to be enrolled into the APC Bridging Course. As this is a bridging course, no formal requirements exists but you are encouraged to enrolled for the course after you have completed the exam requirements for CIMA or ACCA.

Furthermore, completion of the APC Bridging Course does not result in the award of a certificate to sit for the APC assessment. To secure the certificate, you will need to complete the APC Professional Programme (see more details under the APC tab).

However, as part of your registration into the APC Professional Programme, you are required to secure letter of eligibility from SAICA or ICAZ. For more details, please refer to the requirements for the APC Professional Programme.

COMMITMENT

It is crucial for you to have completed your studies to ensure you can fully commit to the APC Bridging Course schedule, without any distraction. The course can be demanding given the significant volume of the CTA technical content to be covered.

Candidates are therefore expected to fully commit to the APC Bridging Course through the following:

• Regular attendance, with participation in both lectures and tutorials contact sessions.
• Regular viewing and engagement with the CTA content
• Adherence to Endunamoo’s academic integrity policies
• Submission of assignments within deadlines.

COMPREHENSIVE SUPPORT THROUGHOUT YOUR JOURNEY

The course is centred around you and your developmental journey. In addition to the academic support, you are provided with the following support structures which are developed on the principles of providing you with a highly personalised experience with our team:

• Technical guidance: You are issued with comprehensive phase notes that detail the learning objectives and key milestones in each phase of the academic journey. These notes provide detailed guidance on the CTA content to cover prior to lectures, content of upcoming sessions and after the session activities, including questions to attempt from your question banks. We have also provided simplified video description, provision of video summaries, short guidance videos and quick access to a query form.
• Online Community: You will always have support at the click of button, may it be our support team, your fellow candidates or the professional team. Upon joining the programme, you are invited to join our online community which includes our support team, other candidates as well as our professional team. These groups offer you an opportunity to share key insights about their study approach, the programme, share information on recent events, motivate each other, build relationships that last beyond the programme, engage with our support team and have a laugh during difficult times in your academic journey. The community includes BCTA, CTA, IAC and APC candidates, affording you the opportunity to learn from each other.
• Wellness support: We regularly host Candidate Conversations where we invite previous candidates to share their CA journey. The objectives of these sessions are to share insights that could be applied in one’s academic journey as well as offer motivation during those difficult times to help in building one’s resilience.
• Private consultations: You also have an opportunity to arrange 1-on-1 consultations with our professional team to ensure that no stone is left unturned. All it takes is a few clicks of buttons on our consultation booking form and an invite is automatically sent to you and your desired lecturer. You can even bring a friend at no additional charge.

REQUIRED SAICA HANDBOOKS

You will be required to have an active and reliable internet connection throughout the course to access the online content library, attend online sessions and sit for the scheduled assessments.

You are further required to purchase the latest SAICA handbooks, including:

Discipline	SAICA Handbooks
ACC	SAICA Student Handbook 2023/24 or 2024/25 Volume 1A, B1 & 2
AUD	SAICA Student Handbook 2023/24 or 2024/25 Volume 2
TAX	SAICA Student Handbook 2024/25 Volume 3 (RSA) ICAZ Student Handbook 2024/25 Volume 3 (ZIM)

RECOMMENDED RESOURCES

You are encouraged to study the APC Regulations, IAC Competency Framework, APC Competency Framework and CA of the Future Competency Framework to enhance your understanding of the CA qualification journey.

You are encouraged to dedicate time to studying CTA content to help bridge some of the elementary knowledge base. This might include content relating to undergraduate work and content that is not specifically a focus for the APC Bridging Course. The extent of the additional studying will depend on the candidates’ day to day professional role and academic background.

The following textbooks, which are generally prescribed in CTA programmes, are also recommended for further reading during and post the programme:

Discipline	Textbooks
ACC	1: Descriptive Accounting IFRS Focus, latest edition (Authors: ZR Koppeschaar, C Papageorgiou, J Rossouw, A Schmulian, C Brittz, A Gazi-Babana)* 2: Gripping GAAP, latest edition (Author: C Service)* 3: Group Statements Vol 1 & Vol 2 (Authors: J Rossouw, ZR Koppeschaar, C Wright, KN Sihiya) * It is not necessary to purchase both Descriptive Accounting and Gripping GAAP, and one of the books is sufficient.
AUD	1: Auditing Notes for SA Students (Authors: A Adams, G Richard, S West, C Roets)
MAF	1: Financial Management, latest edition (Author: Carlos Correia) 2: Management and Cost Accounting Student Manual (Authors: Colin Drury, Mike Tayles)
TAX	1: SILKE: South African Income Tax (Authors: M Stiglingh, AD Koekemoer, JS Wilcocks, L van Heerden, P van der Zwan) OR 1: TAX Principles in Zimbabwe (Author: Marvellous Tapera) 2: A Guide to Zimbabwe Taxation (Author: Partson Nyatanga)

TUITION & OTHER FEES

The tuition fee for the APC Bridging Course is as follows:

APC Bridging Course
APC Bridging Course ONLY (1 year)	R18 500
APC Bridging Course ONLY (Half Year)	R10 250
APC Bridging Course + Student Handbooks (estimated)	R22 500
APC Bridging Course + Student Handbooks + Textbooks (estimated)	R31 950
APC Bridging Course + APC Professional Programme
APC Bridging Course (Full Year) + APC Comprehensive Course ONLY (2 years)	R32 300
APC Bridging Course (Full Year) + APC Comprehensive Course + Student Handbooks (estimated)	R36 300
APC Bridging Course (Full Year) + APC Comprehensive Course + Student Handbooks + Textbooks (estimated)	R45 750

• The prices of the Student Handbooks and Textbooks depend on prevailing market prices and are subject to change without notice, it is therefore possible that the amount payable at the time of purchase is lower or higher than what has been depicted in the table above.
• You are welcome to exclude certain books based on your requirements and any adjustment will affect the cost of the textbooks reflected above.
• The cost of the textbooks is payable in advance, regardless of your payment plan. The estimated cost of the textbooks includes the cost of all the textbooks (with a choice either Descriptive Accounting or Gripping Gapp; i.e. candidate will need to choice which one of the two accounting textbooks).
• A group discount of 10% on the tuition fee is applicable when a corporate is registering at least 5 candidates in the course.
• A non-refundable fee of 25% of the tuition fee is due upon registration and the total tuition fee is payable within five months following the registration for the full year APC Bridging Course. No refunds or deferrals are applicable.
• A non-refundable fee of 25% of the tuition fee is due upon registration and the total tuition fee is payable over three equal monthly instalments following the registration for the half year APC Bridging Course. No refunds or deferrals are applicable.
• The tuition fee includes a copy of the printed course material delivered to an RSA address for no additional cost.
• If you wish to early register for the 2025 academic year programme, you can do so by paying the non-refundable fee equivalent to 25% of the tuition fee. You will be granted access to the CTA videos as well as to the 2024 APC Bridging Course.
• If you are on a two-year programme and you deregister before end of the two-year period, the combo discount will be revoked, and additionally, you will be liable for an admin / termination fee of R1 950.

KEY REGISTRATION INFORMATION

The registration for the APC Bridging Course for candidates planning to sit for the APC assessment in December 2026 is now open. The registration timelines for the 2024/25 academic year are provided below:

Programme	Registration Opening	Registration Closing	Commencement	End	Open Day
Accelerated APC Bridging Course (H1)	03 December 2024	28 February 2025	23 January 2025	30 April 2025	3 December 2024 (Open Day Video | Open Day Slides)
APC Bridging Course (FY)	03 December 2024	30 July 2025	23 January 2025	30 November 2025	11 January 2025 (Open Day Video | Open Day Slides)
Accelerated APC Bridging Course (H2)	30 June 2025	31 August 2025	24 July 2025	19 November 2025

Access to course content is terminated within 48 hours following the end of the respective course or a later date, as per our discretion. You may retain access for the APC Bridging Course content if you opt to register for Endunamoo Africa | APC’s APC Professional Programme.