Myanmar CPA Part II case studies
Myanmar CPA Part II · Put your knowledge to work in context.
Myanmar CPA Part II is the second tier of the professional accountancy qualification administered in Myanmar, sitting above the foundation and intermediate stages and below the final stage that leads to full CPA membership. It is aimed at candidates who already hold a recognised accounting or business degree, or who have cleared the earlier papers, and who intend to practise as auditors, work in industry finance functions, or join the tax and advisory arms of firms in Yangon and Mandalay. The Myanmar CPA Part II case studies are 5 cases and about 2,995 words.
1Solar Mini-Grid Contract: Revenue Timing and Variable Consideration
Yangon Engineering Co. (YEC) is a public interest entity reporting under MFRS.
717 words, about 4 min2Foreign Subsidiary: Goodwill Translation and NCI
(Yangon) acquired 75% of S Pte Ltd (Singapore) on 1 January 2024 for USD 6.0 million cash. S's functional currency is US dollars; P presents consolidated financial statements in MMK under MFRS.
567 words, about 3 min3Transfer Pricing and Divisional ROI in a Capacity-Constrained Textile Group
Shwe Textile Group has two divisions. Division A weaves fabric; Division B makes bags.
552 words, about 3 min4Microfinance ECL and Going Concern Opinion
is auditing Myanmar Microfinance Bank (MMB), a public interest entity, for the year ended 31 December 2024. MMB has a loan portfolio of MMK 40 billion, of which 60% is concentrated in one flood-affected township.
575 words, about 3 min5Corporate Tax and Commercial Tax Exposure of a Yangon Trader
is a resident company with a 31 March year-end. For the year ended 31 March 2025 it reports accounting profit before tax of MMK 1,200 million after charging: donation to a monastery MMK 50 million; fines for late customs filing MMK 20 million; general provision for doubtful debts MMK 80 million; depreciation MMK 150 million; and rent paid to a resident landlord MMK 120 million without withholding tax.
584 words, about 3 min