During the course, the materials included in the two papers “laws and legislations” and “accounting and auditing” shall be explained and discussed, including the following topics:

Paper One: “laws and legislations”:
1-Introduction to the Jordanian laws and legislations related to the accounting profession.
2-Overview to the tax laws and their application as well as the instructions issued in accordance with the provisions of the Income Tax Law.
3-Income Tax Law and its amendments.
4-Sales Tax Law and its amendments.
5-Overview to the Companies Law, Trade Law and Stamp Duty Law.
6-Overview to the legislations of the law regulating the accounting profession in Jordan, as well as the legislations related to investment promotion, free zones, competition and social security.
7-Overview to the Banks and Securities Law, insurance business regulation, financing lease, the Law of Jordan Audit Bureau, anti-money laundering, counter-terrorism financing and anti-corruption. 

Paper Two: Accounting and Auditing: 
1-The International Financial Reporting Standards “IFRSs”, application examples of accounting. 
2-The International Standards on Auditing “IASs”, application examples of auditing.
3-Cost accounting and components of cost.
4-Management accounting and budgeting.
5-Accounting theory and preparation of income statement.
6-Financial accounting and dividends accounting.
7-Accounting for taxes as well as taxably acceptable and unacceptable expenditures.