Acca Student Handbook 2014 Db

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www.pwc.lvwww.accaglobal.com

ACCA Student Guide2013/14

Our ACCA vision issimple - to providea premium teachingand support service that establishes the highest

possible levels of qualityand leverages ourknowledge and

experience as a leading professional services firm.


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PwC's Academy

offers a full ACCA qualification program for theLatvian market.

The ACCA Qualificationis designed to provide the

accounting knowledge, skills

and professional values.

In Latvia PwC's Academy is an ACCA Gold Approved Learning Partner.This accreditation is given to tuition providers who

show excellence in meeting the qualitystandards for ACCA tuition challenging performance

targets.

CCA is recognised and respected in

170 countries and currently has over

500 000 members and students.

Holding the ACCA qualification illustrates your

quality over others in the

business or finance profession.


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PricewaterhouseCoopers SIA, Kr. Valdemara iela 21-21, Riga, LV-1010, LatviaT: +371 6709 4400, F: +371 6783 0055, www.pwc.lv

PwC firms help organisations and individuals create the value they’re looking for. We’re a network of firms in 158 countries with more than 180 000 people who arecommitted to delivering quality in assurance, tax and advisory services. Tell us what matters to you and find out more by visiting us at www.pwc.lv.

©2013 PwC. PwC refers to the PwC network and/or one or more of its member firms, each of which is a separate legal entity. Please see www.pwc.com/structure for further details.

Welcome to the ACCA Programme!

Dear ACCA Students,

The PwC’s Academy in Latvia is pleased to offer you a full ACCA

qualification programme. Whether you are new to ACCA or a returning

student, we are excited to present our new courses, tutors, and study

options for Spring 2014.

Our ACCA vision is simple – to provide a premium teaching andsupport service that establishes the highest possible levels of quality

and leverages our knowledge and experience as a leading professional

services firm.

The ACCA Student Guidebook covers your participation in the ACCA

programme at the PwC’s Academy. All of our support services are listed

within these pages, and are designed to help you achieve your goals in

relation to ACCA. If there is anything that may concern you, you are

welcome to meet with our dedicated ACCA support team.

Good luck in 2014!

Ilandra Lejina

Partner

FCCA, Latvian

Certified Auditor


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PwC 4

Contents

PwC’s Academy Study Scheme .................................................................................... 6

Computer Based Exam (CBE) Centre – only in PwC’s Academy..............................6

ACCA Examinations ..................................................................................................... 7

ACCA Practical experience requirement (PER) .........................................................8

The ACCA Work Experience Requirements ...............................................................11

Approved Employers...................................................................................................11

The ACCA Ethics Module.............................................................................................11

Examination resources............................................................................................... 12

ACCA Programme Contact Details ........................................................................... 13

PwC’s Academy Contacts in Latvia ........................................................................... 13

PwC’s Academy Tutors Contacts ............................................................................... 13

Important dates for the ACCA Qualification ............................................................ 14

Formal Complaints Procedure .................................................................................. 15

Student Feedback........................................................................................................ 16

PwC’s Academy Student Regulations........................................................................ 16

First Aid and Emergency Procedures ....................................................................... 17

Terms and Conditions ................................................................................................ 18

Student Suggestion Form...........................................................................................20

ACCA timetable: Spring 2014 ....................................................................................22


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We share our

knowledgeand expertise


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PwC 6

PwC’s Academy Study Scheme

Our study programme for the ACCA qualificationat the PwC’s Academy is based on years of

experience in ACCA training atPricewaterhouseCoopers (PwC) in Central andEastern Europe. It is designed to give ourstudents the best possible chances of passing allof their examinations on the first attempt.

Our training for the Fundamental papers F1-F3 is based on a ‘future success’ model – all futurepapers are based on a basic understanding of thesyllabus of these foundation settingexaminations. We therefore encourage allstudents to take tuition courses to ‘link’ their

understanding of key syllabus components tofuture examinations, even if they are exemptedfrom these papers. These papers can be sat atanytime at PwC with the use of our CBE facility

with no administrative fee.

Our tuition courses includes mock examinationsto test your knowledge and show you just how much you need to study before the real exam and

what to focus on. It is also an opportunity topractice under examination conditions. Ourtutors provide constructive feedback summariesand individual analysis within eight days of mock

completion.

Computer Based Exam (CBE)Centre – only in PwC’s Academy

PwC’s Academy is an ACCA Approved ComputerBased Examination Centre (CBE). Students havethe ability to sit computer based exams forpapers F1-F3. The main advantage of the CBEsystem is flexibility – you can sit theseexaminations at any time of the year. In addition,

you may resit the exams as often as necessary.Students also receive their exam results on screenimmediately after completion and they areuploaded to your ACCA account within 72 hours.

The ACCA examination fee for papers F1-F3 is

57 GBP pluss 45 EUR exam fee. PwC will providethe use of the facility and administration of theexaminations Free of exam Charge for any students who are registered with PwC’s Academy for our ACCA support services.

For more information on the PwC’s Academy CBE centre or to sign up for examinations, pleasecontact the CBE Administration Centre [email protected] (Riga, Latvia).

ACCA is not just for accountants.

Members have theknowledge and skill tosucceed in other areas

such as businessconsulting, taxation, IT,strategic planning, andgeneral management.

taxation

businessconsulting

strategic

planning

IT

generalmanagement


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PwC 7

ACCA Examinations

K NOWL EDGE M ODULE

Paper F1 Accountant in Business (AB)

Paper F2 Management Accounting (MA)

Paper F3 Financial Accounting (FA)

S KILLS M ODULE

Paper F4 Corporate and Business Law (CL - UK)

Paper F4 Corporate and Business Law (CL - RUS)

Paper F5 Performance Management (PM)

Paper F6 Taxation (TX - UK)

Paper F6 Taxation (TX - CZ)

Paper F6 Taxation (TX – RUS)

Paper F6 Taxation (TX – HUN)

Paper F7 Financial Reporting (FR)

Paper F8 Audit and Assurance (AA)

Paper F9 Financial Management (FM)

E SSENTIALS

Paper P1 Governance, Risk and Ethics (PA)

Paper P2 Corporate Reporting (CR)

Paper P3 Business Analysis (BA)

O PTIONS

Paper P4 Advanced Financial Management (AFM)

Paper P5 Advanced Performance Management (APM)

Paper P7 Advanced Audit and Assurance (AAA)


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PwC 8

ACCA Practical experience requirement (PER)

ACCA’s practical experience requirement (PER) is a key component of the ACCA Qualification.To become an ACCA member all trainees - students and affiliates - must successfully complete:

What do I have to do? There are three components to the PER:

Use your online My Experience record to track and record your achievement of the performanceobjectives*. This can be accessed via myACCA. Try to get your employer’s support to help you gain the

PER. You will also need to work closely with your workplace mentor.

Why is the PER important? In order to perform effectively as an ACCA qualified accountant, you need to develop your skills in the

workplace as well as passing the exams.

The PER helps you to:

apply in practice the knowledge and techniques you are gaining through your studies towards the ACCA exams;

observe and be involved in real-life work situations that help you to develop the skills, attitudes and behaviours that a qualified accountant needs;

develop your judgment, encouraging you to reflect on the quality of your work and how you may improve your work performance in the future. Employers expect ACCA members to show high levels of knowledgeand ability in the workplace, and to behave ethically. PER enables you to confirm your effective andsustained high-quality workplace performance, making you a more valuable employee.

the ACCA exams,

the Professional Ethics Module,

the practical experience requirement.

Achieve nine (9) Essentials and at least

four (4) Optionsperformance objectives(making a total of 13 or

more) to the satisfactionof your workplace

mentor.

Complete 36 months’experience in one or more

accounting or finance-related roles.

Record and report yourPER progress in youronline My Experience

record.


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PwC 9

What is a workplace mentor?

A workplace mentor* is a person whosupports your development in theworkplace and reviews your progress

and achievements at work, and so playsan important role in the achievement of your PER.

Your workplace mentor should guideand support you in the following ways:

Help you to identify which performance objectives you should aim to achieve, and the date by which youshould achieve them.

Help you plan the experience needed to achieve targeted performance objectives, for example by helping you to arrange job rotations, project work, or other opportunities to gain relevant experience.

Help you identify any personal development needed to achieve the necessary level of workplaceperformance required by the performance objective, and how you might get that development. Forexample, you may need to improve your report writing or communication skills. Your workplace mentormay recommend appropriate training, research, or practice in this area. He or she may also provide you

with some on-the-job training or coaching, or find someone else to help you develop these skills. Youcould use the development plan in My Experience to help you plan this activity, evaluating your progresson a regular basis.

The mentor will also review your answers to your challenge questions and sign off your experience and

the performance objective as soon as you both agree that you have met the standard required.

*It is student’s responsibility to find a workplace mentor.


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ESSENTIALS

OPTIONS

For more information on the PER see your PwC’s Academy representative or visit the ACCA website athttp://www2.accaglobal.com/students/acca/per/.

Professionalism, ethics and governance

1. Demonstrate the application of professional ethics, values and judgement

2. Contribute to the effective governance of an organisation

3. Raise awareness of non-financial risk

Personal effectiveness 4. Manage self

5. Communicate effectively

6. Use information and communications technology

Business management 7. Manage on-going activities in your area of responsibility

8. Improve departmental performance

9. Manage an assignment

Financial accounting and reporting

10. Prepare financial statements for external purposes

11. Interpret financial transactions and financial statements

Performance measurement and management accounting

12. Prepare financial information for management

13. Contribute to budget planning and production

14. Monitor and control budgets

Finance and financial management

15. Evaluate potential business/investment opportunities and therequired finance options

16. Manage cash using active cash management and treasury systems

Audit and assurance 17. Prepare for and collect evidence for audit

18. Evaluate and report on audit

Taxation 19. Evaluate and compute taxes payable

20. Assist with tax planning


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The ACCA Work Experience Requirements

Gaining the relevant practice experience is a key component to the ACCA qualification. In thedemanding accounting and business professionsit is essential to link your theoretical knowledge

from the examinations to practical applicationsin the workplace.

The ACCA Practical Experience Requirements(PER) are closely linked to the exam syllabus tofurther develop your skills in the workplace. Theframework of the PER enables you to achieve ahigh level of knowledge, ability, and ethics in theworkplace, demonstrating to employers that you are the right person for the job.

ACCA students are required to achieve a set of objectives over a three year period working in anaccounting or finance-related role and record thecompletion of the PER through the TraineeDevelopment matrix (TDM). There is no timelimit to complete the PER though it is necessary to complete it before applying for ACCA membership.

You will need to seek your employer’s assistanceto gain your PER, so it is up to you to choose theright employer to meet your requirements.

To meet the ACCA qualification PER you willneed to complete all nine Essential performanceobjectives and four Options.

Approved Employers

If you work for an ACCA Approved Employer atthe Gold or Platinum level, students andmembers are not required to submit a TrainingDevelopment Matrix at the end of every calendar

year to confirm that they have met their ACCA Work Experience Requirements objectives.

Instead, students and Member must submit an Annual ACCA Return, stating that they areemployed by in a company holding thisaccreditation. The annual return should besubmitted by December 31st.

For more information on Approved employersand your work experience requirements, please

visit the ACCA website:http://www.acca.co.uk/students/training_careers/

professional/ or contact the administrative teamat the PwC’s Academy.

The ACCA Ethics Module

Ethics is an integral component of the ACCAqualification, directly appearing in 11 of the 14examination papers and in all of the essential work experience performance objectives.

The Ethics Module is an online training course

with the aim of exposing student to a range of ethical perspectives in business. Students haveaccess to the module in the examination sessionthey are eligible to sit paper P1 Professional

Accountant.

The ethics module is a key component to P1training at PwC’s Academy. All students arerequired to sit the module in conjunction withthe tuition courses, and completion is mandatory

before applying for ACCA membership. Inaddition, statistics show that completion of this

module before the P1 tuition course greatly increases a students understanding of thesyllabus and results in higher examination passrates for all Professional Level examinationpapers.

More information on the Ethics module can befound at:

http://www2.accaglobal.com/students/acca/ethics.

ethics in theworkplace

ability

knowledge


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Examination resources

The PwC’s Academy Course NotesPwC’s Academy develops our owncourse notes for each paper. Thecourse notes contain relevanttechnical articles, study guides

with suggestions for home study,examination techniques and fullinformation on syllabus. Studentscan contact their tutors by emailfor any study advice.

Kaplan ‘Engage’ The Kaplan ‘engage’ study systemprovides electronic resources foreach paper. To register, follow theinstructions on the blue Kaplaninformation sheet located at the

back of your study systems or visit http://www.en-gage.co.uk.

ACCA Student Accountant MagazineEvery month ACCA publishes theSA magazine containing technicalarticles, study advice, and a rangeof accounting and businessstories. Pick up a copy atPwC’s Academy informationstands or visithttp://www.accaglobal.com/students/student_accountant.

Additional material request Need a specific book for yourpaper? Contact PwC’s Academy

with your suggestions on materialto add to our library!

ACCA offers business-relevant, first-choice qualifications to people

of application, ability and ambitionaround the world who seek arewarding career in accountancy,

finance and management.


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ACCA Programme Contact Details

ACCA Connect 2 Central Quay, 89 Hyde Park St.,Glasgow Scotland G3 8BW

Tel: +44 (0) 141 582 2000Fax: +44 (0) 141 582 2222

Website: www.accaglobal.come-mail: [email protected]

Information regarding ACCA Ethics and Policy: Steve Willis

ACCA Leader Central & Eastern Europetel.: +420 251 152 115e-mail: [email protected]

Ilandra Lejiņa Partner, PwC LatviaKr. Valdemara iela 21-21, Riga

LV-1010, LatviaTel: +37167094400

Website: www.pwcacademy.lv e-mail: [email protected]

PwC’s Academy Contacts in Latvia

Linda Vanaga PwC’s Academy ManagerTel: +37167094400Mob: +371 29492778e-mail: [email protected]

Guna Kalnakarkle AdministrationTel: +37167094400Mob: +37120280783

e-mail: [email protected]

PwC’s Academy Tutors Contacts

Tutor Module

John Moffat

e-mail: [email protected] F2, F3, F5, F9

Colin Prentice

e-mail: [email protected] F6

Jan Czerniawski e-mail: [email protected] F8

Ken Garrett

e-mail: [email protected] P3, P5

Mike Little

e- mail: [email protected] F4, F7, P1, P2, P7


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Important dates for the ACCA Qualification

JanuaryPayment of Annual SubscriptionFees. Applications for exemptionsfor the June exams must besubmitted by January 31st.

February

Results from December examinationsessions can be accessed fromFebruary 8th.

March

March 8th is the deadline for earlyexam entry for the June session.

Apr il

April 8th is the standard deadline for exam entriy for the June sessionand also the deadline for

applications to change your variantpapers.

May

Students receive their examination Attendance Docket with details of the subjects of papers and theaddress of the examination centre.

May 8th is the late exam entrydeadline if you plan to sitexaminations in June.

June

ACCA examinations in the first twoweeks of June.

July

Applications for exemptions for theDecember exams must besubmitted by July 31st.

Augu st

ACCA June examination results areaccessible on the ACCA Exchangefrom August 8th.

September

September 8th is the deadline for early exam entry for the December session.

October

October 8th is the standard deadlinefor exam entry for the December session and also the deadline for applications to change your variantpapers.

November

Students receive their examination Attendance Docket with details of the subjects of papers and theaddress of the examination centre.November 8th is the late exam entrydeadline if you plan to sitexaminations in December.

December

ACCA examinations in the first twoweeks of December.


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PwC 15

Formal Complaints Procedure

PwC' Academy is committed to building strong

relationships with our clients, which includesfollowing the PwC Code of Conduct, regulating allof our business and training activities. A copy of our Code of Conduct can be viewed on the PwC’s

Academy website. If you have any concerns aboutPwC’s Academy operations, administration, orquality of service please write a letter to PwC’s

Academy Leader Linda Vanaga or an anonymousstatement on our Suggestion Forms located atthe PwC’s Academy or at the back of the StudentHandbook.

Formal complaints and suggestions should

describe any concerns and state the action oroutcome desired. Trainees will receive anacknowledgement of receipt within 3 workingdays, and a resolution to the nature of thefeedback, where necessary, within 21 workingdays.

All formal complaints and suggestions are dealt with according to the following flow chart:


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PwC 16

Student Feedback

In order to assist the PwC’s Academy inproviding continued excellent service and

education, clients are encouraged to providefeedback on their training, either informally withany member of the PwC’s Academy, through ourTrainee Feedback System, or by filling in asuggestion form located in the reception area of the PwC’s Academy.

At the end of each course, trainees have theopportunity to express their opinions in asatisfaction questionnaire, providing feedback onlectures, administration staff, course materials,and facilities.

The completed evaluation questionnaires will besubmitted to an independent staff member andthe identity of all trainees and their comments we

be treated confidentially.

Opinions and information obtained form theforms will be used in the development of courseprocedures and course committee meetings.

Teaching staff meet quarterly with PwC’s Academy Director at course committee meetingsto discuss:

PwC’s Academy Student Regulations

1. Clients attending seminars at PwC’s Academy

must ensure that they bring the personalidentification and will be required to sign in atthe reception desk. Failure to provideidentification may result in clients or students

being refused entry into PwC’s Academy.

2. The Company will not be held responsible forloss of any personal items left in any trainingroom or on PwC’s Academy premises.

3. All Customers undertaking any training withthe Company are required to adhere to any

notices or instructions given to them by any member of the company's staff.

4. Smoking is not permitted on PwC premisesexcept in designated areas. Customers who areconsidered to be under the influence of alcoholor drugs will have their course terminatedimmediately and all course fees forfeited.

5. Course participants are expected to exhibitprofessional behaviour while attending lecturesand seminars. Any action that generally

interferes with the quality of tuition a class isreceiving, which includes the use of mobiletelephones or other electronic devices, or any form of abusive verbal or writtencommunication may result in the breech of thisservice agreement and the removal of clientsfrom the courses.

6. Full course attendance is required of allstudents at PwC’s Academy. Repeated failure toattend tuition courses may result in thetermination of the services Agreement. Students

who are not able to attend a course shouldcontact their PwC’s Academy representative inadvance of courses. All effort will be made for astudent to join alternative course dates if available.

Course evaluations

Trainee performance

Evaluation of lecturers

Trainee complaints

Examination rates (if applicable)

Course Syllabus

ACCA's mission is to achieveand promote the highest

professional, ethical and governance standards.


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PwC 17

First Aid and Emergency Procedures

First Aid

In situations where an employee is suddenlytaken ill in PwC’s Academy and needsimmediate medical assistance, the followingsteps should be taken:

Fire & Evacuation Procedures

If a fire is discovered: Any person who discovers a fire must report it

to a PwC’s Academy representative or ensure itis reported by pressing the fire alarm button

without delay.

If fire extinguishing means are available and nopeople are in imminent danger an attemptshould be made to get the fire under control.

If the fire alarm goes off: In case the fire alarm goes off, persons must

leave the building only when a voice signal tells

you to do so (no evacuation is required if thefire alarm is not followed by a voice signal).

If a voice signal tells you to leave the building,take your personal belongings with you only if this does not keep you or others from exiting asquickly as possible. The evacuation processshould not take longer than two minutes.

Evacuation plans are posted on all floors of thePwC’s Academy premises. Alternatively youshould follow your designated PwC’s Academy

representative out of the building. Use stairsonly (do not use elevators).

1. Call the ambulance on 112

2. Advise PwC’s Academy staff immediately. If no staff is readily available, advise PwCreception.

3. Stay with the person who is ill and provide

first aid, according to the best of your knowledge.

4. Ensure that everyone leaves the immediatearea, so that the person who is ill is in a quietplace and privacy is maintained.


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PwC 18

Terms and Conditions

All clients are informed of our terms and conditions which are readily available from our website and PwC’s

Academy facility. All Customers are deemed to have read them before requesting our services or products. These

terms and conditions together with the registration form comprise the ‘Agreement’ pursuant to which PwC’s

Academy provides training programmes to the client/student.

1. Payment Terms

After initial registration for a course, you will receive

confirmation of receipt and an invoice for services.

Full payment is required before final registration on a

course will be confirmed.

All course fees must be paid prior to the

commencement of any training, unless other

arrangements have previously been agreed with PwC’s

Academy.

PwC’s Academy reserves the right to take any

outstanding balances due from the Customer's

debit/credit card on or after the course start date.

2. Cancellations, Deferrals, and Course

Changes

Any course cancellation made by the client must be

made in writing or email to PwC’s Academy.

Refunds (less an administrative fee of 25% of the total

course fee) will be made for cancellations received in writing more than 5 working days prior to the event.

No refund is available for cancellations made within

the 5 working days prior to the event. Delegates may

be substituted in order to avoid cancellation at any

time prior to the event. There will be no charge if a

substitute person wishes to replace the original

delegate. Please inform the course administrator of

any change to the original booking.

PwC’s Academy shall make every effort to avoid the

cancellation or rescheduling of an event. However, we

reserve the right to cancel an event at any time and,should the need arise, PwC’s Academy shall

endeavour to provide attendees notice in good time

and refund or reallocate any payments made in

respect of the event. PwC’s Academy can not accept

liability for expenses or any other losses relating to

costs or time to the client or their employer.

3. Intellectual Property

PwC’s Academy grants the client a non-transferable,

non-exclusive license to use PwC and Kaplan material

under the terms of this agreement. This license

expires upon the termination of the agreement for

services for any reason.

The use of PwC’s Academy and Kaplan material is for

educational purposes only, and clients will not

reproduce, retransmit, sell, disseminate, publish, or broadcast this material other than in accordance with

this agreement.

4. Limitation of Liability

PwC’s Academy liability (other than in respect of

liability for death or personal injury) for direct losses

arising out of their negligence or breech of contract in

connection with this agreement is limited to the cost

to the client for the courses for which they are

registered, and any other costs related to study

material. PwC’s Academy is not liable for any indirect

loss arising from negligence or breech of contract.

5. Data Protection

PricewaterhouseCoopers SIA, is required, pursuant to

Personal Data Protection Act, to obtain your consent to

maintain and process your personal data and to

Information Society Services Act to obtain your

consent to use your private electronic address for the

purpose of disseminating business-related

communications in the form of marketing materials

and invitations to professional seminars and

conferences as part of electronic communication. The

personal data will be maintained and processed only

by PricewaterhouseCoopers SIA for the purpose of

registration and distributing marketing materials and

invitations. The personal data will be processed by

PricewaterhouseCoopers SIA as the data processor.

Consent is voluntary and you may withdraw your

consent at any time.


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Appendix:

Student Suggestion Form


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Student Suggestion Form

If you would like the receipt of your complaint, please provide your contact details below. Otherwise, statement may be made anonymously.

________________________________________

Name

________________________________________

Telephone

________________________________________

Date

Please describe the nature of your complaint or suggestion to PwC’s Academy below. Include as much detail as possible, including the training room, tutor, staff member, or any issue involved.

www.pwcacademy.lv www.accaglobal.com

You can submit your complaints, suggestions and / or comments:1) By leaving completed suggestion form at PwC’s Academy reception2) Using the online form available at www.pwc.com/acca3) Sending e-mail: [email protected]) Sending direct e-mail to ACCA PwC’s Academy contacts in Latvia:

[email protected] or [email protected]) By telephone: +371 6709 4400

6) By contacting ACCA Global: [email protected]


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Business-relevant,

first-choicequalification


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PwC 22

ACCA timetable: Spring 2014

www.pwcacademy.lv / www.pwc.com/acca

Paper Numberof days

Price of thecourse(EUR

without VAT)

Course Dates Early Bird registration

deadline*

Exam

F2 5 300 20 - 21February 12 - 14 March

1 February 11 December

F3 6 300 19 - 21 March26 - 28 March

1 March 10 December

F4 5 550 3 - 4 April9 - 11 April

1 March 9 December

F5 5 550 14 - 16 April12 - 13 May

1 March 2 December

F6 5 550 22 - 26 April 1 March 3 DecemberF7 5 550 14 - 16 May

26 - 27 May 1 March 4 December

F8 5 550 31 March - 4 April 1 March 5 December

F9 5 550 6 - 7 May 21 - 23 May

1 March 6 December

P1** 4 600 1 - 2 April7 - 8 April

1 March 11 December

P2** 5 700 12 - 13 May 28 - 30 May

1 March 10 December

P3** 4 700 6 - 9 May 1 March 9 December

P4** 4 700 14 - 17 May ****

P5** 4 700 19 - 22 May 1 March 5 December

P7** 5 700 Autumn session 2014 1 March 2 December

*If registering early 15% discount applied

** All courses will be organised if at least 5 persons will be attending each course

Anonymous feedbacks we havereceived from our students:

"Direct communicationwith tutor is veryuseful, also practical explanation and examples helps a lot".

"Friendly environment where you learneverything what youreally need for exam".

"Tutors are veryhelpful and explainseverything inunderstandable way".

"Thank you for makingbelieve that accountingis fun!"

More: www.pwcacademy.lv

[email protected]

T.: +371 67094400


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Never stop

learning


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This publication has been prepared for general guidance on matters of interest only, and does notconstitute professional advice. You should not act upon the information contained in this publicationwithout obtaining specific professional advice. No representation or warranty (express or implied) is

given as to the accuracy or completeness of the information contained in this publication, and, to theextent permitted by law, PricewaterhouseCoopers SIA, its members, employees and agents do notaccept or assume any liability, responsibility or duty of care for any consequences of you or anyoneelse acting, or refraining to act, in reliance on the information contained in this publication or for anydecision based on it

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