Myanmar CPA Part I study materials
Myanmar CPA Part I study resources

Myanmar CPA Part I case studies

Myanmar CPA Part I · Put your knowledge to work in context.

Myanmar CPA Part I is the first stage of the professional accountancy qualification administered by the Myanmar Institute of Certified Public Accountants (MICPA). It is aimed at graduates and trainee accountants who intend to practise as auditors, work in corporate finance or reporting roles, or move into tax and advisory work inside Myanmar. Part I builds the technical foundation - financial accounting and reporting, management accounting, auditing and assurance, Myanmar taxation, business law and corporate governance, economics, finance, and IT with professional ethics - that later stages assume you already hold. Expect a syllabus that mixes international conceptual frameworks with Myanmar-specific law and tax practice, so you must be able to apply principles to local facts rather than recite them. The Myanmar CPA Part I case studies are 5 cases and about 2,932 words.

1

Shwe Yi Engineering: Variable Consideration and Contract Liability

Shwe Yi Engineering Co. Ltd, a Yangon-based manufacturer, signed a contract in April 2024 to design and install a conveyor system for a customer for USD 1,200,000.

646 words, about 3 min
2

Mya Garment: Special Order with a Binding Capacity Constraint

Ltd operates a CMP garment factory in Yangon with a monthly capacity of 10,000 machine hours. It currently makes two products.

563 words, about 3 min
3

Ayar Microfinance: Loan Loss Allowance and Going Concern Under Deadline Pressure

Ayar Microfinance Co. Ltd is a Yangon-based microfinance institution with a loan portfolio of MMK 12 billion at 31 March 2025.

606 words, about 3 min
4

Nay Lin Trading: Business Profit, Capital Gain and Withholding Tax

Ltd is a Myanmar company with a 31 March year end. For the year ended 31 March 2025, it reports accounting profit before tax of MMK 1,300 million.

529 words, about 3 min
5

Golden Land Holdings: Related-Party Lease and Minority Shareholder Remedies

Golden Land Holdings Co. Ltd is a family-owned Myanmar company with seven directors.

588 words, about 3 min