Education in Auditing & Accounting
At University Level In The
Republic Of Moldova
Valentina Paladi, PhD,
Dean, Faculty of Accounting,
Academy of Economic Studies of Moldova
Chisinau,
April 1 -2, 2014
STAREP - Strengthening Auditing and
Reporting in the Countries of the Eastern
Partnership
University Education System
In The Republic Of Moldova
May 2005, the Republic of Moldova joined the Bologna Process
Three cycles higher education qualifications
Academic Mobility
Autonomy of Universities
Recognition of Degrees and Ranks
Internationalized Higher Education and Other Aspects
Educational system of the RM
Primary education, 4 years
Gymnasium, 5 years
Vocational
school,
3 years
Lyceum
3 years
CYCLE I - LICENTIATE
DEGREE,
3 -4 YEARS
CYCLE II - MASTER’S DEGREE,
1-2 YEARS
CYCLE III –
DOCTORAL DEGREE, 3-4 YEARS
POSTDOCTORAL
0
0
1
2
4 3 3
HIGHE
R
EDUCA
TION
5
Preschool
Co
llege,
4 y
ears
The Bologna System
• In 2006, the national Credit Transfer System
similar to ECTS (European Credit Transfer
System) was introduced
• From January 1, 2013, all universities enjoy
financial autonomy
• Currently, the Code of Education is being
finalized
Number of institutions of higher education in the RM,
by type o title (total institutions / public HEDs)
Number of public higher education institutions of
economics and offering specialization in accounting
(total public/ accounting specialization)
Academy of Economic Studies of Moldova
Set up on September 25, 1991 by
Government Decree
A leading and prestigious economic
university of the Republic of
Moldova
Accreditation of the Academy of Economic
Studies of Moldova
2001 – National Council for Academic Appraisal
and Accreditation of Educational Institutions in
the Republic of Moldova
2006 – National Appraisal and Accreditation
Council
2007 – Ministry of Education and Youth
2012 - National Appraisal and Accreditation
Council
2009 – ISO 9001:2008
Cooperation Agreements
All in all, 55 cooperation agreements with universities of 18
states, of which:
Romania - 17 France - 5
Ukraine - 10 Italy - 3
Poland - 2 Russia - 4
Belarus - 2 China - 2
Bulgaria, Sweden, Latvia, Serbia, Morocco, Estonia, Czech
Republic, Turkey and Austria – 1,
The agreements include programs of academic and scientific
exchange for students and professors.
To date, Academy of Economic Studies of Moldova has trained 43 371 graduates in
economics, i.e.
Managers Marketing managers
Financial experts Accountants
IT professionals
Statisticians
Economists
Number of students
3813
4252 42744921
6662
76258167
84927996
7457
8061
9909
12532
14218
15371 15253
14221
1121110678 1110410962
10538
9132
0
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16000
1991-
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Departments in Academy of Economic Studies of
Moldova
Business and
Administration
General Economics
and Law
International
Economic Relations
Accounting
Cyber Sciences,
Statistics and Economic
Information
National College of
Commerce
Finance
Business and Administration Department
Business and
Administration Marketing and
Logistics
Hospitality
Management Intellectual
Property
Management Procurement
Commodity Science
and Trade
Public Catering and
Management
General
Economics
Administration of
Government
Labor Resources
Management
General Economics and Law
Department
Law
International Economic Relations Department
International Economics and
International Economic Relations
Statistics and Economic
Forecasting Informatics
Cyber Science and
Economic Informatics
Cyber Science, Statistics and Economic Informatics
Department
Applied Informatics
Information Management
Information Technologies
Information Security
Overall
specialization Professional Training Number of
Curricula
Political Science Administration of Government 2
Economics
Accounting, Accounting & Finance, Accounting & Business and
Administration
7
Finance 5
Business and Administration 9
Marketing and Logistics 3
International Economics and International Economic Relations 5
General Economics 4
Statistics and Economic Forecasting 4
Cyber Science and Economic Informatics 3
Commodity Science and Trade 2
Law Law 10
Science Information Science 1
Public Services Hospitality Management 3
Masters’ School of Economics and Business
Chairs of the Accounting Faculty
in Academy of Economic Studies of Moldova
Accounting and Auditing
Accounting and Economic Analysis
Accounting Faculty Accreditation (ACCA)
In 2012, Accreditation process began www.accaglobal.com
Currently, the Republic of Moldova has 40 АССА members and there are183 students who can take certification exams at the ACAP certification centers in Chisinau, and there are 5 affiliated ACCA members.
Name: ACCA (the Association of Chartered Certified
Accountants)
Established in:1904
Head Office: Glasgow, Great Britain
Offices: a network of 83 offices and centers globally
Membership and students: 162000 members and 428000
students from 173 countries.
ACCA Qualifications
Knowledge
F1 Accountant in Business (AB)
F2 Management Accounting (MA)
F3 Financial Accounting (FA)
Skills
F4 Corporate and Business Law (CL)
F5 Performance Management (PM)
F6 Taxation (TX)
F7 Financial Reporting (FR)
F8 Audit and Assurance (AA)
F9 Financial Management (FM)
Essentials (all 3)
P1 Professional Accountant (PA)
P2 Corporate Reporting (CR)
P3 Business Analysis (BA)
Options (any 2 of 4)
P4 Advanced Financial Management
(AFM)
P5 Advanced Performance
Management (APM)
P6 Advanced Taxation (ATX)
P7 Advanced Audit and Assurance
(AAA)
Stages of MAE Accounting Faculty
Accreditation
Stage one:
1. Getting to know the contents of - the Accreditation Handbook,
- The ACCA syllabus and Manual
2. Filing an application for ACCA
accreditation.
Accreditation: Stage Two
1. Familiarization with the accreditation process of the accounting and managerial informatics department (of Bucharest Academy of Economics)
2. Organizing and holding an International Conference
3. Review of curricula and examination papers
4. Preparing a full set of papers for ACCA accreditation and filing it in
5. Technical and financial support:
REPARIS Regional Project (www.worldbank.org/reparis) and South-South Experience Exchange Facility Trust Fund ttp://wbi.worldbank.org/sske/) of the World Bank.
Accreditation: Stage Three
Implement the reviewed curricula in the
teaching process
Continuous renewal of curricula and manuals
in line with the ACCA Requirements
Advantages of ACCA accreditation for the
Moldovan Academy of Economics
International recognition
Better visibility of the accredited university to
potential students in search of option for a
concrete specialization
Improved quality of courses
Accreditation process is free of charge
Advantages of ACCA accreditation for
graduates
A leave from certain courses and exams
Reduction of costs
Professional mobility in EU countries and
beyond
Thank you!
Academy of Economic Studies of Moldova
MD-2005, Moldova,
Chisinau, str. Bănulescu-Bodoni, 61
www.ase.md
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