AFMA Bangladesh proudly presents the
Postgraduate Diploma (PGD) in Professional Accounting (PGD-PA) program.
PGDPA is accredited by Western State University, California. After completing the PGD, participants can top up with an MBA.
Certificate Awarded by:
Hard Copy PGD-PA Course Book
Participants will get a printed hard copy of the PGD-PA course book during admission.
Physical Orientation Classes
Participants will Physical orientation session and 1 Physical class on each module
Live Zoom Practical Classes
Registered Participants will get access to the Practical Live Zoom Classes
Exam Prep support
Participants will get Examination preparation support through mock test.
Close WhatsApp Group support
Participants will added to a close Whatsapp group. Where study materials and notices will share closely.
- Business environment and types of business organizations
- Conceptual Framework for Financial Reporting
- Double-entry bookkeeping, trial balance and year-end adjustments
- Elements of financial statements: assets, liabilities, equity, income, expenses
- Preparing financial statements for sole traders, partnerships and companies
- Fraud theory (the fraud triangle) and fraud risk assessment
- Cost concepts, classification and cost behaviour
- Costing methods: absorption, marginal and activity-based
- Budgeting and variance analysis
- Cost-volume-profit analysis and decision-making
- Horizontal, vertical and ratio analysis
- Profitability, liquidity, efficiency and solvency ratios
- Cash-flow analysis
- Working capital management
- Interpreting business performance and reporting findings
- History of IAS/IFRS
- IAS 1 Presentation of Financial Statements, and the move to IFRS 18 (effective 2027)
- IAS 2 Inventories
- IAS 7 Statement of Cash Flows
- IAS 16 Property, Plant and Equipment
- Bangladesh regulatory context: Financial Reporting Act 2015 and the FRC
- Internal control frameworks (COSO)
- Risk assessment and risk-based audit planning
- Audit evidence, procedures and sampling
- Control testing
- Audit reporting and follow-up
- Introduction to external audit and the ISAs
- Fundamentals of income tax and residency
- Heads of income and tax computation for individuals
- Corporate taxation
- Tax planning vs tax avoidance vs tax evasion
- Returns, withholding tax (TDS), assessment and appeals
- Practical Bangladesh cases under the Income Tax Act 2023
- VAT fundamentals: supply, value, rates and exemptions
- Registration and turnover tax
- VAT calculation, input tax credit and supplementary duty
- Invoicing, records and returns
- Audit, penalties and compliance
- Practical Bangladesh cases under the VAT and Supplementary Duty Act 2012
- Governance theories and board structure
- Role of the audit committee and internal and external auditors
- Bangladesh Corporate Governance Code (BSEC) and the Companies Act 1994
- Anti-money laundering and whistleblowing
- IESBA Code of Ethics
- Introduction to ESG and sustainability reporting (IFRS S1 and S2)
- Digital payments and mobile financial services
- Digital banking and open banking
- FinTech ecosystem and business models
- Blockchain and digital assets, including CBDCs
- RegTech
- Cybersecurity and data-protection risks in finance
- Generative AI for accountants and prompt engineering
- Data analysis and visualisation
- AI in audit, reporting and fraud detection
- Hands-on tools and workflows
| Component | Weight |
| Continuous assessment (assignments, quizzes, case work) | 40% |
| Mid-term | 20% |
| Final examination | 40% |
Partner
Snehasish Mahmud & Co
Chartered Accountants
After completing the Course, participants will get the prestigious
”Postgraduate Diploma in Professional Accounting” certification from
the Skills Development Council Canada
PGD-PA course is accredited by the Association of Accounting Professionals, UK.
After successful completion of the course, participants can obtain the Certified Accounting Professional (CAP) & Certified Accounting Associate (CAA) designation & membership from AAP, UK. (Fee GBP 50 each)
​Md. Hasan Istiaque Mahmud
Co-Ordinator​ & Manager –
Accounts, Finance & Risk Management Courses,
AFMA Bangladesh
 | M: 01318 574151 |
 | E: istiaque.afmalearning@gmail.com |
 | https://www.linkedin.com/company/afmabangladesh/ |
 | https://www.facebook.com/afmaglobal |
 | House 32-34, Level 5, Road 7, Block C, Niketan R/A, Gulshan 1, Dhaka, Bangladesh |