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.
1Shwe 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 min2Mya 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 min3Ayar 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 min4Nay 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 min5Golden 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