Course Catalogue

Anti-Bribery and Corruption

The Anti-Bribery and Corruption module gives an overview on the key points of the UK Bribery Act and will provide the le...

CyberSecurity Module 1 - How do you hack?

This module provides description of the 7 stages of a cyber attack from the attackers perspective. It highlights that no...

CyberSecurity Module 2 - What are the main types of cyber attack?

Not all cyber attacks are caused by external hackers – some people within an organisation are conscious or unwitting a...

CyberSecurity Module 3 - What are the common tools hackers use?

This module looks at the common tools that are used by hackers and the symptoms caused by these tools. Acting from the a...

CyberSecurity Module 4 - How can hackers use social engineering?

People are often surprised how much hackers and criminals can find out about them from their social media presence. Taki...

CyberSecurity Module 5 - How can organisations protect against cyber attacks?

This module uses animations to explore the many different layers and tools that an organisation can use to defend itself...

CyberSecurity Module 6 - How can organisations test their defences?

People often wonder how organisations test the effectiveness of their defences. From red teaming to blue teaming, vulner...

CyberSecurity Module 7 - How can cyber attacks be detected?

A cyber attack is much like a sickness bug – in both cases, we go through similar steps to recognise and respond to th...

CyberSecurity Module 8 - How can organisations respond to a cyber attack?

What happens when there’s a major cyber attack, and how does an organisation react to it and repair its defences? Base...

CyberSecurity Module 9 - Who are the cyber threat actors?

This module examines the main threat groups to different organisations and some of the motives, targets and methods asso...

FRS 102: Accounting Policies, Estimates & Errors (Section 10)

This module examines the guidance for selecting and applying accounting policies used in preparing financial statements ...

FRS 102: Basic Financial Instruments (Section 11)

This module covers all aspects of accounting for basic financial instruments; i.e. recognising, derecognising, measuring...

FRS 102: Borrowing Costs (Section 25)

This module provides an overview of the application of FRS 102: Section 25 borrowing costs. This module explains how to ...

FRS 102: Business Combinations and Goodwill (Section 19)

This module looks at business combinations and goodwill recognised as a result of these combinations. It is based on the...

FRS 102: Concepts and Pervasive Principles (Section 2)

This modules covers the objective of financial statements of entities within the scope of FRS 102. It is based on Sectio...

FRS 102: Consolidated and separate financial statements (Section 9)

This module discusses how to determine whether an investor has control of an investee (a subsidiary). For investors with...

FRS 102: Employee Benefits (Section 28)

This module covers the four types of employee benefits listed below and is based on the requirements of FRS 102 Module 2...

FRS 102: Events after the end of the reporting period (Section 32)

This module covers adjusting and non-adjusting events that occur after the end of the reporting period. It is based on t...

FRS 102: Financial Statement Presentation (Section 3 - 8)

This module explains what a complete set of financial statements is, what is required by this FRS to be presented within...

FRS 102: Foreign currency translation (Section 30)

This module applies to the following: - transactions in foreign currencies; - translation of financial statements into...

FRS 102: Government Grants (Section 24)

This module provides an overview of the application of FRS 102: Section 24 Grants. This module specifies the accounting ...

FRS 102: Hyperinflation (Section 31)

This module covers accounting by entities whose functional currency is the currency of a hyperinflationary economy and i...

FRS 102: Impairment of Assets (Section 27)

This module covers the accounting for impairment of most of assets. The module is based on the requirements of FRS 102 S...

FRS 102: Income Tax (Section 29)

This module covers the accounting for income tax and is based on the requirements of FRS 102: Section 29 Income Tax.

FRS 102: Intangible Assets other than Goodwill (Section 18)

This module applies to all intangible assets, with the exception of goodwill, and is based on the requirements of FRS 10...

FRS 102: Inventories (Section 13)

This module looks at inventory and is based on the requirements of FRS 102 Section 13.

FRS 102: Investment Properties (Section 16)

This module applies to any investment in land or building that is held by the owner (or leased by them) to earn rentals ...

FRS 102: Investments in Associates (Section 14)

This module is on accounting for associates in both consolidated and individual financial statements. It is based on the...

FRS 102: Investments in Joint Ventures (Section 15)

This module is about accounting for joint ventures in the following circumstances: - joint ventures in consolidated fin...

FRS 102: Leases (Section 20)

The module looks at accounting from both a lessee and a lessor perspective. It is based on the requirements of FRS 102 S...

FRS 102: Liabilities & Equity (Section 22)

This module provides an overview on how to classify financial instruments as either liabilities or equity, accounting f...

FRS 102: Other Financial Instruments Issues (Section 12)

This module, together with module 11, looks at recognising, derecognising, measuring and disclosing financial instrument...

FRS 102: Property, Plant and Equipment (Section 17)

This module applies to the accounting for assets qualifying as property, plant and equipment (PPE) and to investment pro...

FRS 102: Provisions & Contingencies (Section 21)

This module covers provisions (i.e. liabilities of uncertain timing or amount), contingent assets and contingent liabili...

FRS 102: Related Party Disclosures (Section 33)

This module covers what a related party is and the disclosures an entity has to include in its financial statements to d...

FRS 102: Revenue (Section 23)

This module looks at accounting for revenue from the following transactions and events: - the sale of goods - the rend...

FRS 102: Share-Based Payment (Section 26)

This module specifies the accounting for all share-based payment transactions including cash-settled and equity-settled ...

FRS 102: Specialised Activities - Agriculture (Section 34.a)

This module covers agricultural activity, including biological assets and agricultural produce. It is based on Section 3...

FRS 102: Specialised Activities - Heritage Assets (Section 34.b)

This module looks at accounting for heritage assets and is based on the requirements of FRS 102 Section 34.b, Specialise...

FRS 102: Specialised Activities - Other (Section 34.d)

This module includes all parts of section 34 which have not been covered by the issue of standalone modules. It covers e...

FRS 102: Specialised Activities - Public Benefit Entities (Section 34.e)

This module covers accounting guidance that is only applicable to public benefit entities (PBE) in FRS 102. It covers: -...

FRS 102: Specialised Activities - Service Concessions (Section 34.c)

This module applies to service concession arrangements. The module looks at the accounting from both an operator and a g...

FRS 102: Transition to FRS 102 (Section 35)

This module looks at the transitional requirements for first-time adopters of FRS 102 and is based on the requirements o...

Fraud Awareness

The Fraud Awareness Module gives key information on how to be more aware of fraud risks, different types of fraud and th...

IFRS 9: Suite of modules

IFRS 9 represents a generational change in the way in which banks and financial institutions account for loans and impai...

IFRS 9: Classification and Measurement

This module will provide an overview of how classification under IFRS 9 is influenced by the contractual cash flow chara...

IFRS 9: Financial Impacts

This module provides you with knowledge on the potential financial impacts of IFRS 9 on costs, profits and capital. Addi...

IFRS 9: Implications of Regulator and Audit Focus

This module provides an overview of key regulator and audit stakeholder expectations for IFRS 9. It forms part of the 'i...

IFRS 9: Introduction to IFRS 9

This is an introductory module providing you with an overview of IFRS 9 and an understanding of the various training res...

IFRS 9: Investor Focus

This module follows on from the 'Financial impacts of IFRS 9' and 'Wider impacts of IFRS 9' modules, which you should no...

IFRS 9: Linkages and Dependencies

The module provides stakeholders with an understanding of how other key processes within the organisation will interact ...

IFRS 9: Overview of Operating Model

This module will provide an overview of the IFRS 9 impairment operating model. This module is the first of the two 'Oper...

IFRS 9: Presentation and Disclosure

This module provides a high level overview of the IFRS 9 financial statement presentation and disclosure requirements.

IFRS 9: Regulatory vs Accounting Approaches Module

This module is designed to help you understand the interactions between IFRS 9 expected credit losses (ECL) and organisa...

IFRS 9: Risk Methodology

This module provides you with a foundation of technical knowledge on IFRS 9 risk methodology. You should also complete t...

IFRS 9: Terminology

There are similar terminologies used in the Capital Requirements Regulation (Basel) and IFRS 9 which have different mean...

IFRS 9: Wider Impacts

This module follows on from the 'Financial impacts of IFRS 9' module and explores the wider impacts of IFRS 9 on an orga...

Introduction to Working Capital (2016)

This is an introductory course to working capital. Learners are introduced to key concepts and taught why a focus on wor...

New UK GAAP Suite of Modules

KPMG has developed a suite of e-learning modules that can help you to learn about the new UK GAAP framework and how it w...

Security Starts With You

Security Starts with You is an interactive eLearning module on cyber security awareness. The module focuses on influenci...

Trade Finance

This course will introduce you to some of the risks associated with trade finance and show you how to identify high risk...

VAT and Local Authorities

This module has been specially designed to provide an introduction to the VAT rules relating to Local Authorities. The m...

VAT and the NHS Training Programme

This module has been specially designed to provide an in depth explanation of the rules that govern reclaiming VAT in th...

VAT for Accounts Payable Europe

This module has been specially designed to provide an introduction to the VAT rules in Europe relating to reclaiming VAT...

VAT for Accounts Payable UK

This module has been specially designed to provide an introduction to the VAT rules in the UK relating to reclaiming VAT...

VAT for Accounts Receivable

This module has been specially designed to provide an introduction to the VAT rules for charging VAT in Europe. The modu...

VAT for International Trade

This module has been specially designed to provide an introduction to the VAT rules relating to international trade, wit...

VAT for Schools

This module has been specially designed to provide an introduction to the importance of VAT to local authorities in rela...

Anti-Bribery and Corruption

The Anti-Bribery and Corruption module gives an overview on the key points of the UK Bribery Act and will provide the le...

CyberSecurity Module 1 - How do you hack?

This module provides description of the 7 stages of a cyber attack from the attackers perspective. It highlights that no...

CyberSecurity Module 2 - What are the main types of cyber attack?

Not all cyber attacks are caused by external hackers – some people within an organisation are conscious or unwitting a...

CyberSecurity Module 3 - What are the common tools hackers use?

This module looks at the common tools that are used by hackers and the symptoms caused by these tools. Acting from the a...

CyberSecurity Module 4 - How can hackers use social engineering?

People are often surprised how much hackers and criminals can find out about them from their social media presence. Taki...

CyberSecurity Module 5 - How can organisations protect against cyber attacks?

This module uses animations to explore the many different layers and tools that an organisation can use to defend itself...

CyberSecurity Module 6 - How can organisations test their defences?

People often wonder how organisations test the effectiveness of their defences. From red teaming to blue teaming, vulner...

CyberSecurity Module 7 - How can cyber attacks be detected?

A cyber attack is much like a sickness bug – in both cases, we go through similar steps to recognise and respond to th...

CyberSecurity Module 8 - How can organisations respond to a cyber attack?

What happens when there’s a major cyber attack, and how does an organisation react to it and repair its defences? Base...

CyberSecurity Module 9 - Who are the cyber threat actors?

This module examines the main threat groups to different organisations and some of the motives, targets and methods asso...

Fraud Awareness

The Fraud Awareness Module gives key information on how to be more aware of fraud risks, different types of fraud and th...

Introduction to Working Capital (2016)

This is an introductory course to working capital. Learners are introduced to key concepts and taught why a focus on wor...

Security Starts With You

Security Starts with You is an interactive eLearning module on cyber security awareness. The module focuses on influenci...

Trade Finance

This course will introduce you to some of the risks associated with trade finance and show you how to identify high risk...

VAT and Local Authorities

This module has been specially designed to provide an introduction to the VAT rules relating to Local Authorities. The m...

VAT and the NHS Training Programme

This module has been specially designed to provide an in depth explanation of the rules that govern reclaiming VAT in th...

VAT for Accounts Payable Europe

This module has been specially designed to provide an introduction to the VAT rules in Europe relating to reclaiming VAT...

VAT for Accounts Payable UK

This module has been specially designed to provide an introduction to the VAT rules in the UK relating to reclaiming VAT...

VAT for Accounts Receivable

This module has been specially designed to provide an introduction to the VAT rules for charging VAT in Europe. The modu...

VAT for International Trade

This module has been specially designed to provide an introduction to the VAT rules relating to international trade, wit...

VAT for Schools

This module has been specially designed to provide an introduction to the importance of VAT to local authorities in rela...

FRS 102: Accounting Policies, Estimates & Errors (Section 10)

This module examines the guidance for selecting and applying accounting policies used in preparing financial statements ...

FRS 102: Basic Financial Instruments (Section 11)

This module covers all aspects of accounting for basic financial instruments; i.e. recognising, derecognising, measuring...

FRS 102: Borrowing Costs (Section 25)

This module provides an overview of the application of FRS 102: Section 25 borrowing costs. This module explains how to ...

FRS 102: Business Combinations and Goodwill (Section 19)

This module looks at business combinations and goodwill recognised as a result of these combinations. It is based on the...

FRS 102: Concepts and Pervasive Principles (Section 2)

This modules covers the objective of financial statements of entities within the scope of FRS 102. It is based on Sectio...

FRS 102: Consolidated and separate financial statements (Section 9)

This module discusses how to determine whether an investor has control of an investee (a subsidiary). For investors with...

FRS 102: Employee Benefits (Section 28)

This module covers the four types of employee benefits listed below and is based on the requirements of FRS 102 Module 2...

FRS 102: Events after the end of the reporting period (Section 32)

This module covers adjusting and non-adjusting events that occur after the end of the reporting period. It is based on t...

FRS 102: Financial Statement Presentation (Section 3 - 8)

This module explains what a complete set of financial statements is, what is required by this FRS to be presented within...

FRS 102: Foreign currency translation (Section 30)

This module applies to the following: - transactions in foreign currencies; - translation of financial statements into...

FRS 102: Government Grants (Section 24)

This module provides an overview of the application of FRS 102: Section 24 Grants. This module specifies the accounting ...

FRS 102: Hyperinflation (Section 31)

This module covers accounting by entities whose functional currency is the currency of a hyperinflationary economy and i...

FRS 102: Impairment of Assets (Section 27)

This module covers the accounting for impairment of most of assets. The module is based on the requirements of FRS 102 S...

FRS 102: Income Tax (Section 29)

This module covers the accounting for income tax and is based on the requirements of FRS 102: Section 29 Income Tax.

FRS 102: Intangible Assets other than Goodwill (Section 18)

This module applies to all intangible assets, with the exception of goodwill, and is based on the requirements of FRS 10...

FRS 102: Inventories (Section 13)

This module looks at inventory and is based on the requirements of FRS 102 Section 13.

FRS 102: Investment Properties (Section 16)

This module applies to any investment in land or building that is held by the owner (or leased by them) to earn rentals ...

FRS 102: Investments in Associates (Section 14)

This module is on accounting for associates in both consolidated and individual financial statements. It is based on the...

FRS 102: Investments in Joint Ventures (Section 15)

This module is about accounting for joint ventures in the following circumstances: - joint ventures in consolidated fin...

FRS 102: Leases (Section 20)

The module looks at accounting from both a lessee and a lessor perspective. It is based on the requirements of FRS 102 S...

FRS 102: Liabilities & Equity (Section 22)

This module provides an overview on how to classify financial instruments as either liabilities or equity, accounting f...

FRS 102: Other Financial Instruments Issues (Section 12)

This module, together with module 11, looks at recognising, derecognising, measuring and disclosing financial instrument...

FRS 102: Property, Plant and Equipment (Section 17)

This module applies to the accounting for assets qualifying as property, plant and equipment (PPE) and to investment pro...

FRS 102: Provisions & Contingencies (Section 21)

This module covers provisions (i.e. liabilities of uncertain timing or amount), contingent assets and contingent liabili...

FRS 102: Related Party Disclosures (Section 33)

This module covers what a related party is and the disclosures an entity has to include in its financial statements to d...

FRS 102: Revenue (Section 23)

This module looks at accounting for revenue from the following transactions and events: - the sale of goods - the rend...

FRS 102: Share-Based Payment (Section 26)

This module specifies the accounting for all share-based payment transactions including cash-settled and equity-settled ...

FRS 102: Specialised Activities - Agriculture (Section 34.a)

This module covers agricultural activity, including biological assets and agricultural produce. It is based on Section 3...

FRS 102: Specialised Activities - Heritage Assets (Section 34.b)

This module looks at accounting for heritage assets and is based on the requirements of FRS 102 Section 34.b, Specialise...

FRS 102: Specialised Activities - Other (Section 34.d)

This module includes all parts of section 34 which have not been covered by the issue of standalone modules. It covers e...

FRS 102: Specialised Activities - Public Benefit Entities (Section 34.e)

This module covers accounting guidance that is only applicable to public benefit entities (PBE) in FRS 102. It covers: -...

FRS 102: Specialised Activities - Service Concessions (Section 34.c)

This module applies to service concession arrangements. The module looks at the accounting from both an operator and a g...

FRS 102: Transition to FRS 102 (Section 35)

This module looks at the transitional requirements for first-time adopters of FRS 102 and is based on the requirements o...

IFRS 9: Suite of modules

IFRS 9 represents a generational change in the way in which banks and financial institutions account for loans and impai...

IFRS 9: Classification and Measurement

This module will provide an overview of how classification under IFRS 9 is influenced by the contractual cash flow chara...

IFRS 9: Financial Impacts

This module provides you with knowledge on the potential financial impacts of IFRS 9 on costs, profits and capital. Addi...

IFRS 9: Implications of Regulator and Audit Focus

This module provides an overview of key regulator and audit stakeholder expectations for IFRS 9. It forms part of the 'i...

IFRS 9: Introduction to IFRS 9

This is an introductory module providing you with an overview of IFRS 9 and an understanding of the various training res...

IFRS 9: Investor Focus

This module follows on from the 'Financial impacts of IFRS 9' and 'Wider impacts of IFRS 9' modules, which you should no...

IFRS 9: Linkages and Dependencies

The module provides stakeholders with an understanding of how other key processes within the organisation will interact ...

IFRS 9: Overview of Operating Model

This module will provide an overview of the IFRS 9 impairment operating model. This module is the first of the two 'Oper...

IFRS 9: Presentation and Disclosure

This module provides a high level overview of the IFRS 9 financial statement presentation and disclosure requirements.

IFRS 9: Regulatory vs Accounting Approaches Module

This module is designed to help you understand the interactions between IFRS 9 expected credit losses (ECL) and organisa...

IFRS 9: Risk Methodology

This module provides you with a foundation of technical knowledge on IFRS 9 risk methodology. You should also complete t...

IFRS 9: Terminology

There are similar terminologies used in the Capital Requirements Regulation (Basel) and IFRS 9 which have different mean...

IFRS 9: Wider Impacts

This module follows on from the 'Financial impacts of IFRS 9' module and explores the wider impacts of IFRS 9 on an orga...

New UK GAAP Suite of Modules

KPMG has developed a suite of e-learning modules that can help you to learn about the new UK GAAP framework and how it w...