CPA is jointly awarded by IQN and Scottish Qualifications Authority. SQA is the national, regulated awarding body in Scotland. CPA allows candidates to develop and apply wide ranges of tools and techniques of financial management, International Accounting Standards (IAS), International Financial Reporting Standards (IFRS) and International Standards on Auditing (ISA). CPA is recognised at Level 8 on the Scottish Credit and Qualifications Framework (SCQF) with 120 credit points.


Working Professionals

Accounting/Finance professionals who take regular managerial/strategic decisions

University Students

A university student considering careers in the field of accounting or finance

Independent Learner

An individual with a general interest in accounting, finance and business

How to complete CPA?

Step 1: Registration
Click here to register your interest.

Step 2: Study
If we have a registered training centre near your location, you will have to study with the centre. If we don’t have a training centre in your location, only then we will share free coursebook with you to study independently.

Step 3: Exam 
Once your preparation is complete, you can take IQN exams any time of the year. IQN exams are available in 175 countries through Pearson VUE Test Centres.


There are four exams to qualify for the CPA qualification. There will be total 40 MCQs (Multiple Choice Questions) in each exam. Each MCQ will carry 2.5 marks and total marks is 100. Duration of the exam is 60 minutes. You will need to get minimum 60% marks to pass the exam. If you fail, you can always resit the exam. There is no restriction on the number of resit you can attempt. You will need to pass all four exams separately to qualify for CPA.

Total exam fee for CPA is £516 and payable through Pearson VUE web account. Exam fees become due only when you decide to take the exam. If you fail in your first exam, you can resit by paying only £49 for that exam.

CPA is a centre-based qualification. You are required to contact with one of our ‘Registered Training Centres’ (RTC). You will need to pay for the classes or other forms of support provided by your training centres. Fees charged by the centres are in addition to our Pearson VUE exam fees.


If you need further information about the qualification, please send an email to

In December last year, ‘Global Certified Management Accounting’ (GCMA) was “re-accredited” at SCQF Level 8 with 120-credits. This is exactly the same credit and level that we have for current ‘Certified Public Accountant’ (CPA) qualification. Following the successful transition towards new framework for GCMA qualification, we have undertaken an extensive review of our portfolio to ensure our qualifications continue to provide all the skills needed for years to come.

On the basis of feedback from different stakeholders, we have concluded that new GCMA qualification would replace the current CPA qualification. We believe that CPA is an excellent professional credential. However, we are more confident that new GCMA would bring incredible values to the next generation of finance students and professionals. The rationalisation would enhance support for our students and training centres for the new GCMA (credential), for which we have the exclusive trade mark right in the UK.

In order to facilitate this transition, no new students will be accepted onto the Certified Public Accountant (CPA) programme after December 31, 2017. All CPA certificates will continue to be awarded by Scottish Qualifications Authority. We believe none of our CPA students would be impacted since all students will get ample opportunity to complete the current CPA qualification by June 30, 2019.