Applications to Sit at Examinations

Applications to sit at examinations will be accepted from the registered/enrolled students of the Association provided that these applications are:

1. In the prescribed form obtainable from the Association’s office.
2. Accompanied by the requisite documents in respect of exemptions claimed and the Association’s examinations passed.
3. Submitted with examinations fees prescribed and approved by the Executive Council/Board of Directors of the Association.
4. Submitted within the due dates of submitting the applications to sit at the examinations.

Examinations

The Financial Forensic Expert (FFE) Examinations are conceived, developed, and administered on a rigorous and fair basis to bring out the best in the candidates and prepare them for a challenging career in the world of Forensic Accounting. Following are some of the unique features of the Financial Forensic Expert (FFE) examinations:

• Rigorous testing standards.
• Administered on a fair basis.
• Multiple-choice questions to test the candidates’ conceptual understanding of the subjects.
• Numerical Problems.
• Applied Theory Questions.
• Emphasis on Case Studies.
• Project Work to assess the depth of understanding of the candidates and their ability to apply such understanding to practical situations.

Examination Dates

The examinations will be held twice a year, during the months of January/February and July/August each year. Exact dates of examinations will, however, be announced sufficiently in advance by the Executive Council/Examination Committee of the Association to enable the students to submit their applications in time.

Examination Time Table / Schedule / Date Sheet

At least twenty-one days before the date of examinations, the time table/schedule/date sheet will be issued to the candidates individually. Every candidate is required to submit his/her application/exam entry form to sit at the examination before the following dates:

• For January examination: before 31^st December.
• For July examination: before 30^th June.

Examinations Centres

The examinations will be held at Islamabad, Karachi, Lahore, Peshawar, Quetta, Multan, Gujranwala, Faisalabad, Sialkot, Muzaffarabad, and Mirpur, or at such other places as the Executive Council/Examination Committee of the Association may decide subject to satisfactory arrangements of the infrastructure necessary for holding the examinations.

Examination Fees

Applications to sit at the examinations must accompany the fees at the rates prescribed on the schedule given below. A candidate will be allowed to sit at the examination for not more than full two levels/parts at a time. Even if a candidate is granted exemption in one or more subjects of a level/part of two levels/parts, this condition will be applicable.

Late Entries

The closing dates of entry to sit at the examinations will be announced along with the notice served on each student individually and for general information of the prospective and intending candidates through the newspapers. Late entries to examinations may be accepted at the absolute discretion of the Executive Council/Examination Committee of the Association provided applications are received not later than ten (10) days after the prescribed closing date for each examination in the said notification, and provided also the candidate pays late fees of Rs.1,500/- per paper as a national/local candidate, Rs.2,000/- per paper as an overseas Pakistani candidate, and US $75 per paper as an international/foreign applicant.

Results of Examinations

The examinations results will be announced at least seven weeks after the date of examination to each candidate individually by email/post/courier and also through the press for general public information. The individual notification will state whether the candidate has passed, failed, or has been referred. No further information on the results will be furnished except intimation as to the grades awarded on the basis of performance of the candidate at the examination. The grades are prescribed as under:

Referrals

If a candidate fails in one or more subjects of a Level/Part or Levels/Parts, he/she will be eligible to again sit at the examination in the subject or subjects in which he/she has failed. This is termed as Referral, and such candidates may be referred in a paper/papers provided that such candidates first clear the referred subjects without proceeding to take the next succeeding higher levels/parts for examinations, if the referred subjects relate to two levels/parts. In case the referred subjects pertain to only one level/part, the candidate may be allowed to sit at the next succeeding level/part simultaneously with the subjects referred. The candidate pays the prescribed examination fee for the referred subject(s) at the rates given on the schedule above.

Certificate

The Association of Financial Forensic Experts (The AFFE) will issue the following certificates:

• Exemption Certificates

Subject to exemption rules and conditions described and approved by the Executive Council/Exemption Committee of The Association of Financial Forensic Experts (The AFFE).

• Pass Certificates

On completing each level/part, a Pass Certificate for the levels/parts will be issued. On completion of all the levels/parts, a Pass Certificate will be issued to that effect, but it should not be implied that the holder of such certificate is a member of the Association.

• Membership Certificates

A Certificate of Membership will be issued to those upon whom membership of the Institute has been conferred in accordance with the prescribed conditions of membership as approved by the Executive Council/Membership Committee of the Association.

Misconduct at Examinations

The following acts of a student will amount to misconduct in an examination and therefore shall render him/her liable to disciplinary action if found committing any of these acts, which are strictly prohibited:

1. Possessing or taking into the examination hall any books, notes, or other materials.
2. Aiding or attempting to aid another candidate, or obtaining or attempting to obtain aid from another candidate.
3. Disobeying the instructions of the examination invigilator or committing a breach of examination rules and discipline.
4. Giving false and misleading information to the examination invigilator.

The invigilator is authorized to remove the candidate from the examination hall if he/she finds him/her guilty of the foregoing acts. On the report of the invigilator, the Executive Council/Examination Committee of the Association may impose such penalties/fines as it may consider fit in each case. For serious acts of misconduct and misbehavior at the examination hall, the Executive Council/Examination Committee of the Association is also likely to debar a student from the Association’s examinations and cancel his/her registration with the Association.

Absence from an Examination

A candidate who fails to attend an examination will be marked absent from the examination. Once the examination fees are paid and the application for examination is accepted by the Association, the examination fees will not be refunded or carried forward towards subsequent examinations, regardless of the reason for absence.