Certificate of Accounting Technician CAT SOCPA

Overview:

Introduction:

This program is designed to prepare participants for the certification exam only.

The Certificate of Accounting Technician (CAT) is a structured professional qualification issued by the Saudi Organization for Chartered and Professional Accountants (SOCPA). It serves as a foundational certification for individuals entering the accounting profession under regulated institutional standards. This training program focuses on the theoretical structure of accounting functions, regulatory compliance, and procedural alignment with Saudi financial systems. It presents accounting frameworks, classification models, and standardized procedures required for success in the CAT qualification pathway.

Program Objectives:

By the end of this program, participants will be able to:

• Identify institutional principles of accounting aligned with SOCPA requirements.

• Classify core functions across financial, managerial, and cost accounting frameworks.

• Analyze procedural structures for financial documentation and reporting.

• Evaluate regulatory requirements and compliance obligations in Saudi Arabia.

• Prepare for the for CAT exam – SOCPA.

Targeted Audience:

• Department and Division Managers responsible for budgets.

• Financial Controllers and Unit Supervisors.

• Operational Managers with spending authority.

• Compliance and Internal Audit Coordinators.

• Business Leaders involved in financial oversight.

Program Outline:

Unit 1:

Foundations of Accounting under SOCPA:

• Institutional role of SOCPA in the Saudi accounting profession.

• Accounting principles and classification of financial elements.

• Elements of the accounting cycle and documentation systems.

• Chart of accounts and double entry frameworks.

• Integration process of accounting records within business operations.

Unit 2:

Financial and Cost Accounting Structures:

• Classification of financial statements and reporting requirements.

• Structures for journal entries, ledgers, and trial balances.

• Cost behavior models and categorization of direct vs indirect costs.

• Variance analysis and budgeting frameworks.

• Steps required for the procedural alignment of cost records with financial reporting.

Unit 3:

Regulatory Compliance and Taxation Models:

• Overview of Saudi financial regulations related to accounting practices.

• Institutional classification of Zakat and VAT structures.

• Documentation procedures for compliance submissions.

• Roles of internal control and auditing in regulatory alignment.

• Governance models supporting accounting transparency.

Unit 4:

Managerial Accounting and Operational Reporting:

• Structures for internal reporting and decision support.

• Classifications principles of standard costing, break even, and contribution models.

• Budget control systems and institutional performance metrics.

• Responsibility centers and departmental accounting models.

• Internal documentation measures for operational cost tracking.

Unit 5:

CAT – SOCPA Exam Preparation and Certification Process:

• Structure of the CAT examination levels and subject domains.

• Key concepts, terminologies, and technical definitions.

• Review of sample question types and answer structures.

• Resources and study materials for exam preparation.

Note: This program is designed to prepare participants for the certification exam only.