CHARTERED BUDGET ANALYST (Ch.BA)
The ACCE Chartered Budget Analyst is a professional who helps in the development and implementation of a business or government budget.
Other major responsibilities of the Chartered Budget Analyst includes:
- Review revenues and expenses, study the cost-effectiveness of an organization activities, research alternative courses of action and make recommendations for a balance annual budget.
- Assist to efficiently and effectively distribute funds for programs and departments of government agencies and non-profit organizations to maximize profit and reduce expenditures.
- Monitoring the past, present, short and long-term fiscal health of an organization or government agency.
- Analyze monthly budget for each department to ensure that the current year’s budget requirements are being followed and that no extraordinary costs or revenue drops are occurring.
- Researches current trends in the marketplace and the economy to see if there are any trends that may positively or negatively impact the organization.
- Using this past and present information, the Chartered Budget Analyst (Ch.BA) will put together the framework for the organization’s annual spending plan for the coming fiscal year.
The Chartered Budget Analyst program combine expertise, academic and global business professions, the best professional training, manual and interactive learning strategy.
The program focuses on building thinking and analytical skills for professional to develop technical skills in assisting in preparing annual budget.
Full blended learning solution, with the final assessment by our Examination Board before certification.
Professionals master the following components:
BUDGET ANALYSIS I (Ch.BA)
MARKET SYSTEMS AND THE ROLE OF GOVERNMENT
A Simple Illustration of How the Market System Operates
Market Failure and the Need for Government Intervention
Non – Market Failure
EVALUATING A TAX SYSTEM AND RELATED MEASURES
Objectives of Taxation
Criteria for Evaluating a Tax System
Optimal Tax Structure
Methods of Tax Collection
Incidence of Taxation
AN OVERVIEW OF GOVERNMENT EXPENDITURES
Types of Government Expenditure
Growth in Government Expenditure
Causes of Growth in Government Expenditure
Limits to Growth in Government Expenditure
Optimal Government Expenditure
AN OVERVIEW OF GOVERNMENT REVENUES
Primary Sources of Revenue
Other Sources of Revenue
Revenue Capacity
UNDERSTANDING THE BUDGET PROCESS
A Brief History of Budget Development
A Digression on Fund Structure
Budget as a Cyclical Process
Budget as a Political Process
BUDGET ANALYSIS II (Ch.BA) MODULES
BUDGET SYSTEMS, UNDERLYING STRUCTURES AND CHARACTERISTICS
Budget Systems and Their Role in the Budget Process
Types of Budget Systems
Some Common Misconceptions
ELEMENTS OF BUDGET FORECASTING
Background and Purpose
Forecasting Process
Forecasting Methods
Measuring Forecast Errors
Forecast Evaluation
CAPITAL BUDGETING AND IMPROVEMENT PROCESS
Characteristics of a Capital Budget
Types of Capital Assets
Capital Budgeting and Long-Term Planning
Capital Budget Process
Impact on the Operating Budget
EVALUATING CAPITAL PROJECTS AND BUDGET DECISIONS
Project Evaluation in Capital Budgeting
Methods of Project Evaluation
Capital Assets and Depreciation
CAPITAL RATIONING AND BUDGET ALLOCATION
The Need for Capital Rationing in Government
Conventional Approaches to Capital Rationing
Alternative Approaches to Capital Rationing
Application Dilemma
CONCLUDING OBSERVATIONS: SOME CRITICAL ISSUES
The Deficit and Debt Problem
Expenditure Growth Controversy
A Capital Budget for the Federal Government
The Looming State and Local Pension Crisis
Other Related Issues
Candidates who successfully pass the Chartered Budget Analyst (Ch.BA) professional examination will join a credential group of esteem professionals and academies leading the way of addressing the needs of Public Sector Budgeting.
Fees Structure
- Application Fees – 50usd
- Membership Fees – 200usd
- Exam Reg. & Study Manuals – 700usd
Scope and Nature of Examination
The examination session of the two parts, (Paper I & II) are held in January and July of every year.
The Ch.BA examination format requires answers to five (5) essay questions (design to take 2hrs 30mins.)
The paper is 2hrs 30mins given 5 mins of reading time. The pass mark of the exam is 50 percent.
International Board of Standards – IBS
Ch.E Council & Executive Board
– Asia – Latin America– Africa – Middle East
– EU & UK – Canada –India – Philippines
