Сертифицированный исламский профессиональный бухгалтер (CIPA)

​​​​​ Сертифицированный исламский профессиональный бухгалтер (CIPA) is AAOIFI’s flagship professional fellowship in Islamic finance accountancy. AAOIFI launched CIPA in 2006 and relaunched it in 2017 following a revamp. AAOIFI describes CIPA as an internationally recognised qualification for the accountancy needs of Islamic financial institutions across banking, investment and Takaful.

Purpose and what it equips you to do

CIPA is designed to build technical competence and applied professional skills in:

• AAOIFI Financial Accounting Standards (FAS) application for IFIs and Islamic finance transactions
• Audit processes and techniques aligned with international auditing standards
• The accountant’s role in governance, compliance, tax and risk management
• Shari’ah standards and Shari’ah governance fundamentals for institutional application

Who CIPA is for

AAOIFI positions CIPA for professionals, executives, and students involved in or aspiring to roles in Islamic finance accountancy, including accountants and auditors, Shari’ah auditors, Islamic finance practitioners/bankers and undergraduate/graduate students.

Programme structure

To become a CIPA fellow, AAOIFI requires candidates to:

• Pass all four module exams — FAR, AAE, BRE, SSSG
• Complete the Practical Experience Requirement (PER)

Exams

AAOIFI states the exams are computer-based (CBE), using MCQs covering theoretical and scenario-based questions, with module pass marks shown as between 60% and 70% per module.

Practical Experience Requirement (PER)

PER структурирован как годичная стажировка/практический опыт at a pre-approved IFI under an external supervisor, with monthly reporting and a final report assessed on a pass basis (with a limited “research papers” alternative only in exceptional cases).

Fees

AAOIFI lists a CIPA programme fee of USD 2,200, which includes registration, study texts, mock exams, exam sittings, PER fee and the certificate (including postal expenses), plus an ежегодный стипендиальный взнос в размере 100 долларов США (со второго года для активной стипендии).