Transcript February-June Seminars 2016

Grasp
knowledge into
your hands
KPMG ACADEMY
Foreword
The Academy collaborates with experts from the KPMG’s
network, professionals from other successful companies
and academics from both Cyprus and abroad. Most of
our Trainers have been certified by the HRDA as Trainers
of Vocational Training. We organize in-house and open
training programs as well as international conferences,
addressing a wide range of areas such as technical and
financial matters as well as essential professional skills.
Dear clients and friends,
The KPMG Academy training activities have been met
with great success. As of April 2009, our experienced
training team delivered seminars to approximately
5500 professionals across all industries in Cyprus and
organized 6 international conferences on leadership,
taxation, tourism, Anti-Money Laundering and EMIR,
MiFIR, MiFID II, welcoming a selection of world
renowned speakers.
The KPMG Academy is committed to assist its clients
in overcoming the challenging times we are facing by
scheduling new seminars which are relevant to today’s
environment. Being aware of the current economic
conditions and in a move to support our clients we have
adjusted our prices accordingly. Our fees reflect our
determination to work with and bring to you consistent
high-quality services, while being mindful of cost
concerns. All fees are based on our team's composite
daily rates which represent a significant discount on our
standard rates.
This brochure provides an overview of our remaining
open courses for this semester and valuable information
on seminars that shall keep you up to date and enhance
your business performance.
For the period of June 2016, we offer a selection of 6
open seminars which reflect current market needs and
training priorities. All seminars have been approved
by the Human Resource Development Authority
(HRDA). Suitable subsidies will, therefore, be available
to all HRDA qualifying participants. These seminars
can be also delivered in-house and can be tailored to
the specific needs of your organization. Should you
wish to learn more regarding our open and in-house
training courses, please, do not hesitate to contact Persa
Papademetriou, KPMG Academy coordinator. You may
find her contact details on page 6.
We would like to take this opportunity to thank you in
advance for trusting KPMG as your preferred training
provider and we look forward to welcoming you to our
modern training facilities.
Kind Regards,
Christos V. Vasiliou
Head of KPMG Academy
3
A. KPMG Academy Seminars
By Seminar category
The seminars below may also be organized as in-house training programs.
TAXATION
1. Tax Updates and New Developments 2015 and 2016
2. Πρόσφατες Τροποποιήσεις στην περί Φ.Π.Α. Νομοθεσία
3. Important VAT and other TAX issues for Cyprus Investment and Financial Firms: How is Your Business Affected?
PAGE
8
9
10
FINANCIAL RISK MANAGEMENT
4. AML Regulations and Updates
12
IFRS AND ACCOUNTING
5. Λογιστική & Χρηματοοικονομικά για μη Λογιστές
6. IFRS Advanced Applications
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15
4
B. KPMG Academy Seminars
By Seminar date
TITLE
DATE
PRICE
Including VAT
PRICE
HRDA
SUBSIDY*
NET COST
TEACHING
HOURS
LANGUAGE
AML REGULATIONS AND UPDATES
23/02/2016
€294
€349,86
€102
€247,86
6hr
English
ΛΟΓΙΣΤΙΚΗ & ΧΡΗΜΑΤΟΟΙΚΟΝΟΜΙΚΑ
ΓΙΑ ΜΗ ΛΟΓΙΣΤΕΣ
18/03/2016
€294
€349,86
€110,50
€239,36
6,5hr
Greek
TAX UPDATES AND NEW
DEVELOPMENTS 2015 AND 2016
19/04/2016
€294
€349,86
€102
€247,86
6hr
English
IFRS ADVANCED APPLICATIONS
13/05/2016
€327
€389,13
€119
€270,13
7hr
English
ΠΡΟΣΦΑΤΕΣ ΤΡΟΠΟΠΟΙΗΣΕΙΣ ΣΤΗΝ
ΠΕΡΙ Φ.Π.Α. ΝΟΜΟΘΕΣΙΑ
17/05/2016
€327
€389,13
€119
€270,13
7hr
Greek
IMPORTANT VAT AND OTHER TAX
ISSUES FOR CYPRUS INVESTMENT
AND FINANCIAL FIRMS (CIFS): HOW
IS YOUR BUSINESS AFFECTED?
03/06/2016
€327
€389,13
€119
€270,13
7hr
English
Including VAT
5
General Information
In-House and Open Training Programmes:
Payment Procedures:
KPMG Academy's specialized team of professional trainers
has developed seminars on broad topics both In-House and
Open.
Bank deposit at:
Hellenic Bank Main Branch
KPMG Limited 115-01-479914-01
Swift Code: HEBA CY2N
IBAN: CY94005001150001150147991401
In-House Seminars may be offered on demand for small
groups of employees and associates as well as target the
training needs of a specific company. The content, duration
and level of these seminars can be adjusted. If a company
wishes to apply for sponsorship to the Human Recourse
Development Authority (HRDA), KPMG Academy will
provide any necessary assistance for the preparation of the
application.
Open Executive Courses/Seminars address a wide range of
areas which include: technical and financial matters, selling,
marketing and customer relationships, leadership and human
resource management as well as essential professional
skills. The attendees of these courses may be employers and
employees of different companies.
Training Venue Details:
Most seminars are conducted at KPMG's training centre
in Nicosia.
Cheque:
The cheque should be sent to Persa Papademetriou and issued
to KPMG Ltd.
Please ensure that you send a copy of all payment-related
documents and the bank transfer slip by fax: 22 513 294 to
the attention of Persa Papademetriou.
Information:
For further information you may contact Persa
Papademetriou:
T: +357 22 209 053
F: +357 22 513 294
E: [email protected]
W: www.kpmg.com.cy
Addresses:
KPMG Limited
14 Esperidon Street
1087 Nicosia
Cyprus
KPMG Limited
11, 16th June 1943 Street
3022, Limassol
Cyprus
Registrations:
You may register for a seminar by submitting the registration
form at the back of this brochure as well as the relevant fee, at
least five (5) working days prior to the commencement date
of the seminar. An order of priority will be maintained as the
number of seats are limited. The number of participants for
HRDA subsidized seminars is restricted to 28.
You may submit your registration form by fax: 22513294
or email: [email protected]
Alternatively you may post your registration form to the
KPMG address, indicated above, to the attention of Persa
Papademetriou, KPMG Academy coordinator.
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Taxation
Program Details
Date: 19/04/2016
Location: KPMG Offices, Nicosia
Time: 8:30 a.m. - 3:30 p.m.
Duration: 6hr
Investment: €294 + VAT. Net investment after subsidy
from the HRDA of €102: €247,86 (including VAT) for all
eligible participants
Language: English
Directors: K. Papanicolaou, C. Markides, S. Stylianou
Tax Updates and New Developments 2015 and 2016
This seminar may contribute to Continuing Professional Development requirements.
It is imperative that taxpayers be informed of the Tax changes and developments which occurred in 2015 and 2016, as these are issues that the tax
authorities will raise upon a future examination of a company’s tax affairs. Additionally, professionals need to familiarize themselves with these
changes for compliance purposes and for the preparation of a company’s tax return in accordance with Tax Laws and relevant Tax Circulars. Don’t
miss out this practical seminar which will be delivered by a board Member of KPMG’s Tax Department.
Course Objectives
participants’ level of knowledge based on
the participants’ answers. Additionally, the
Academy’s hard copy Likert scale questionnaire
for the evaluation of the course as well as the
trainer will be given at the end of the seminar to
the participants.
Collection of Taxes Law – Updates 2015 and
2016 (45min)
• Changes/Amendments in Legislation (e.g.
explanation of changes with regards to loan
restructuring provisions)
Course Content
• Other considerations
Corporate Income Tax – Updates 2015 and
2016 (1hr)
• Changes/Amendments in Legislation (e.g.
explanation of changes with regards to
new definitions in the law, such as NID,
tax incentive schemes, loan restructuring
provisions)
• Expected developments
Capital Gains Tax Law – Updates 2015 and
2016 (45min)
• Changes/Amendments in Legislation (e.g.
explanation of changes with regards to loan
restructuring provisions)
• New tax circulars
• Other considerations
Methodology
The course is intended to be practical and
interactive, hence the participants will be
encouraged to put forward any inquiries that
they may have. The knowledge to be obtained
from this course is intended to be of immediate
practical use in their workplace. A flip chart will
also be used and hard copies of the presentation
and possibly other notes will be distributed to
the participants.
• Other considerations
• Expected developments
• Expected developments
Immovable Property Tax – Updates 2015 and
2016 (45min)
• Changes/Amendments in Legislation (e.g.
explanation of expected changes with
regards to taxation of property based
on market values rather than 01.01.1980
values and the expected consolidation of all
property taxes into one)
Participants*
CFO’s, accountants, auditors and tax consultants.
• Other considerations
This seminar aims to:
• Enlighten the participants on the changes
that were enacted in 2015 and 2016 through
the description of the legislation along with
examples.
• Inform the participants of the risks that may
arise from the erroneous application of the
Tax legislation, and provide them with an
outline of the proper way of handling the tax
affairs of their company.
• Assist attendees in handling their tax
compliance tasks (e.g. meeting various
deadlines regarding tax payments and
submission of tax forms).
Evaluation
There will be a discussion between the trainers
and the participants regarding the examples/
exercises. The trainer/s will evaluate the
Special contribution for defense – Updates
2015 and 2016 (1hr)
• Changes/Amendments in Legislation (e.g.
explanation of changes with regards to new
definitions in the law, such as domicile and
and restructuring provisions)
• New tax circulars
• New tax circulars
• New tax circulars
• New tax circulars
• Expected developments
• Other considerations
Assessment and Collection of Taxes Law –
Updates 2015 and 2016 (1hr)
• Changes/Amendments in Legislation
New Double Tax Treaties which came into
Force (45min)
• Expected developments
• New tax circulars
• Other considerations
• Expected developments
The programme has been approved by the HRDA.
Enterprices participating with their employees who
satisfy HRDA’s criteria, are entitled to subsidy
*The number of participants is restricted to 28.
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Λεπτομέρειες Σεμιναρίου
Ημερομηνία: 17/05/2016
Τόπος: Γραφεία KPMG, Λευκωσία
Ώρα: 8:30 π.μ. - 4:45 μ.μ.
Διάρκεια: 7 ώρες
Κόστος: €327 + Φ.Π.Α. Καθαρό κόστος μετά τη χορηγία
της ΑΝΑΔ €119: €270,13 (συμπεριλ. Φ.Π.Α.) για τους
δικαιούχους συμμετέχοντες
Γλώσσα: Ελληνική
Εισηγητές: Χ. Χαραλάμπους, Μ. Γρέκας, Ε. Λαγού
Πρόσφατες Τροποποιήσεις στην περί Φ.Π.Α. Νομοθεσία
Το σεμινάριο αυτό μπορεί να συμβάλει στις προϋποθέσεις για Συνεχιζόμενη Επαγγελματική Ανάπτυξη.
Σκοπός του εκπαιδευτικού αυτού σεμιναρίου είναι να ενημερώσει τους συμμετέχοντες για τις αλλαγές που έχουν επέλθει στην Κυπριακή Φ.Π.Α.
νομοθεσία. Η σωστή και έγκαιρη ενημέρωση τόσο των πελατών μας όσο και γενικότερα των ατόμων που ασχολούνται με θέματα έμμεσης
φορολογίας αποτελεί πρώτιστο στόχο του επικεφαλής του τμήματος Έμμεσης Φορολογίας της KPMG και της ομάδας του.
Στόχος Σεμιναρίου
Στόχος του σεμιναρίου είναι:
• Επεξήγηση και ανάλυση των αλλαγών
οι οποίες έχουν επέλθει στην περί Φ.Π.Α.
νομοθεσία, όπως επίσης και επεξήγηση
τυχόν ερμηνευτικών εγκυκλίων που έχουν
εκδοθεί από την Υπηρεσία Φ.Π.Α. για τις εν
λόγω αλλαγές
• Απόκτηση επαρκών γνώσεων για τον
Φ.Π.Α. οι οποίες θα βοηθήσουν τους
συμμετέχοντες στην καλύτερη διεξαγωγή
των εργασιών τους
• Ενδελεχής επεξήγηση των όσων
θα καλυφτούν στο σεμινάριο μέσω
καθημερινών παραδειγμάτων.
Μεθοδολογία
Κατά τη διάρκεια αυτού του εκπαιδευτικού
προγράμματος, θα παρουσιαστούν στους
συμμετέχοντες πρακτικά παραδείγματα, θα
μοιραστούν εμπειρίες και οι εκπαιδευόμενοι
θα μάθουν μέσα από την ενεργό συμμετοχή
τους και δράση.
Συμμετέχοντες*
Οικονομικοί διευθυντές, αρχιλογιστές,
λογιστές, βοηθοί λογιστηρίου και εργαζόμενοι
επιχειρήσεων οι οποίοι εφαρμόζουν στην
πράξη τις πρόνοιες της Κυπριακής Νομοθεσίας
Φ.Π.Α.
Αξιολόγηση
Οι συμμετέχοντες θα έχουν την ευκαιρία να
μάθουν μέσα από πρακτικά παραδείγματα
τα οποία θα ακολουθούνται από ερωτήσεις,
απαντήσεις και συζήτηση κατά τη διάρκεια
αυτών οι γνώσεις τους θα αξιολογούνται
από τους εκπαιδευτές. Στο τέλος του
Το πρόγραμμα εγκρίθηκε από την ΑνΑΔ.
Οι επιχειρήσεις που συμμετέχουν με εργοδοτούμενούς
τους, οι οποίοι ικανοποιούν τα κριτήρια της ΑνΑΔ,
θα τύχουν της σχετικής επιχορήγησης.
εκπαιδευτικού αυτού προγράμματος
θα μοιραστούν στους συμμετέχοντες
ερωτηματολόγια σε έντυπη μορφή με τακτική
κλίμακα μέτρησης, με τα οποία θα αξιολογηθεί
ο εκπαιδευτής, το εκπαιδευτικό πρόγραμμα και
το σεμινάριο.
Περιεχόμενο Σεμιναρίου Επιχειρηματική και μη επιχειρηματική
εγκατάσταση (1 ώρα & 30 λεπτά)
• Επεξήγηση του ορισμού επιχειρηματική
και μη επιχειρηματική εγκατάσταση για
σκοπούς ΦΠΑ
• Διευκρινήσεις για τον τόπο παροχής
υπηρεσιών που λαμβάνονται από εταιρεία
η οποία έχει επιχειρηματική και μη
επιχειρηματική εγκατάσταση
• Διευκρινήσεις για τον ορθό φορολογικό
χειρισμό τέτοιων υπηρεσιών
Διευκρινήσεις για τον τόπο παροχής
συγκεκριμένων υπηρεσιών σε υποκείμενα
στον φόρο πρόσωπα εγκαταστημένα στην
Κύπρο (1 ώρα)
• Με την έκδοση της Ερμηνευτικής Εγκυκλίου
178 αλλά και της γνωμάτευσης που πήρε
η KPMG για το σχετικό θέμα από το Τμήμα
Φορολογίας, διευκρινίστηκε ο φορολογικός
χειρισμός των υπηρεσιών που παρέχονται
σε υποκείμενα στον φόρο πρόσωπα
Επιμερισμός φόρου εισροών για
αγαθά που χρησιμοποιούνται τόσο
για επιχειρηματικούς όσο και για μη
επιχειρηματικούς σκοπούς (1 ώρα)
• Επεξήγηση των προτεινόμενων κανονισμών
για τον επιμερισμό του φόρου εισροών των
κεφαλαιουχικών αγαθών
• Σχετικά παραδείγματα για καλύτερη
κατανόηση
Μίσθωση αεροσκαφών και σκαφών
αναψυχής (30 λεπτά)
• Επεξήγηση των σχεδίων για την μίσθωση
αεροσκαφών και σκαφών αναψυχής
Ερμηνευτική Εγκύκλιος 195 (30 λεπτά)
• Απωλειες και δωρεάν παράδοση τροφίμων
Ερμηνευτική Εγκύκλιος 197 (30 λεπτά)
• Υπηρεσίες διαχείρησης αμοιβαιων
κεφαλάιων
Ερμηνευτικές Εγκύκλιοι 192 και 199 (1 ώρα)
• Επιβολή μειωμένου συντελεστή ΦΠΑ(5%)
στις υπηρεσίες ανακαίνησης και επισκευής
ιδιωτικών κατοικιών
Άρνηση/ Παράλειψη/Καθυστέρηση/
Αμέλεια καταβολής του οφειλόμενου ΦΠΑ
(30 λεπτά)
• Επεξήγηση των πιο πάνω άρθρων της
Κυπριακής περί ΦΠΑ νομοθεσίας
• Εγγραφή εμπράγματου βάρους σε
ακίνητη ιδιοκτησία για οφειλόμενο φόρο ή
οποιοδήποτε άλλο ποσό – άρθρο 12ης περί
ΦΠΑ νομοθεσίας
• Δέσμευση και κατάσχεση ποσών από
τραπεζικούς λογαριασμούς - άρθρο 13 της
περί ΦΠΑ νομοθεσίας
• Δήμευση κινητής ιδιοκτησίας - άρθρο 14 της
περί ΦΠΑ νομοθεσίας
Σημαντικές αποφάσεις του Ευρωπαϊκού και
Κυπριακού Δικαστηρίου (30 λεπτά)
Επεξήγηση των πιο σημαντικών αποφάσεων
του Ευρωπαϊκού Δικαστηρίου οι οποίες
ενδέχεται να χρησιμοποιηθούν ως σημείο
αναφοράς για παρόμοιες καθημερινές
περιπτώσεις, τις οποίες ενδέχεται να κληθούν
να χειριστούν οι συμμετέχοντες.
*Ο αριθμός των συμμετεχόντων είναι περιορισμένος σε 28.
9
Program Details
Date: 03/06/2016
Location: KPMG Offices, Nicosia
Time: 8:30 a.m. - 4:45 p.m.
Duration: 7hr
Investment: €327 + VAT Net investment after subsidy
from the HRDA of €119: €270,13 (including VAT) for all
eligible participants
Language: English
Directors: H. Charalambous, K. Papanicolaou, M. Grekas
Important VAT and Other Tax Issues for Cyprus Investment and Financial
Firms (CIFs): How is Your Business Affected?
This seminar may contribute to Continuing Professional Development requirements.
The purpose of this seminar is to provide an overall understanding of both the VAT and Tax issues that Cyprus Investment Firms (CIFs) regulated by
CySEC are facing. The current VAT Act will be analysed and explained; special attention will be given to the provisions of Schedule 7 of the Cyprus
VAT Act and the EU VAT Directive. The seminar will analyse all the possible revenue sources that CIFs have and the relevant VAT treatment. Moreover,
common expenditures will be analysed from a VAT perspective. Most importantly, CIF’s entitlement to input VAT deduction will be explained
through various scenarios and examples. Additionally, the experienced trainers of KPMG will inform CIFs of important Tax matters to which they
have to pay special attention when they prepare their tax computations. These matters should be presented because they may be raised during a tax
examination. Furthermore, it is imperative that CIFs be informed of the latest tax amendments.
Course Objectives
The seminar will discuss various VAT concepts as
well as VAT and Tax issues concerning financial
services. In particular, it will:
• Cover VAT and VIES registration obligations
• Discuss how several VAT mistakes and omissions
should be corrected. Analyze and explain the
most suitable procedure to follow, according to
the provisions of the VAT Act
• Address specific issues regarding financial
services exemptions. Analyze the provisions of
Schedule 7 of the VAT Act
• Outline Investment and Ancillary services
provided by Investment Firms and the
applicable VAT treatment
• Present and analyze the place of supply
(taxation) rules according to the provisions of the
VAT Act and the reverse charge procedure
• Address important input VAT recovery issues.
Present the right of input VAT deduction through
various scenarios
• Use practical examples in order to explain the
VAT treatment of specific services
• Present and explain relevant European Court of
Justice judgments
• Enlighten the participants of what they need to
do when preparing the CIF’s tax computations
• Inform of the risks that may arise from the
erroneous application of tax legislation and
the matters that may be raised during a tax
examination
• Present the tax changes which were enacted in
2015
Methodology
Face to face presentation. The course is intended
to be practical and interactive and hence the
participants will be encouraged to put forward any
inquiries that they may have. The knowledge to
The programme has been approved by the HRDA.
Enterprices participating with their employees who
satisfy HRDA’s criteria, are entitled to subsidy
be obtained from this course is intended to be of
immediate practical use in their workplace.
Participants*
CFOs, Directors, Chief Accountants, Accountants
and Assistant Accountants who are involved,
working and/or dealing with Cyprus Investment
Firms as well as other professionals who are
responsible for the VAT and Tax affairs of CIFs.
Evaluation
There will be a discussion between the trainers and
the participants regarding the examples/exercises.
The trainer/s will evaluate the participants’ level
of knowledge based on the participants’ answers.
Additionally, the Academy’s hard copy Likert scale
questionnaire for the evaluation of the course as
well as the trainer will be given at the end of the
seminar to the participants.
Course Content
Basic VAT Concepts and Obligations (1hr)
• Basic VAT concepts concerning financial
services
• Cyprus VAT registration obligations
• VIES obligations
• Corrections of mistakes and omissions
regarding submitted VAT Returns
Financial Services Exemptions and Services
Provided by Investment Firms (1hr)
• Specific issues regarding financial services
exemptions
• Investment and Ancillary services provided by
Investment Firms
Place of Supply of Services Rules (30min)
• Basic Business to Business (B2B) rule
• Special B2B rules
• Basic Business to Consumer (B2C) rule
• Special B2C rules
Reverse Charge Procedure (30min)
• Steps to follow
• The way a company should apply the reverse
charge procedure
• Time of supply rules
Input VAT Recovery Issues (30min)
• Blocked input VAT – VAT that cannot ever be
deducted as a credit
• Revenues giving right to input VAT recovery
• Mixture of revenues with and without right to
deduct input VAT
• Methods of apportionment
• Some of the common special methods of
apportionment
Various Examples and ECJ Cases (1hr &
30min)
• Custodian services
• Portfolio management services
• Non-Executive Directors
• Working numerical example
• Recent ECJ Cases
Tax computations of CIF Companies (1hr)
• Preparation of Tax Computations
• Abstracts from Tax legislations
• Practical examples
Latest tax amendments 2015 affecting CIF
Companies (1hr)
• Briefing regarding the application of the latest
Τax amendments of CIFs
• Practical Examples values and the expected
consolidation of all property taxes into one)
• New tax circulars
• Other considerations
• Expected developments
New Double Tax Treaties which came into
Force (45min)
*The number of participants is restricted to 28.
10
Financial Risk
Management
Program Details
Date: 23/02/2016
Location: KPMG Offices, Nicosia
Time: 8:30 a.m. - 3:30 p.m.
Duration: 6hr
Investment: €294 + VAT Net investment after subsidy
from the HRDA of €102: €247,86 (including VAT) for
all eligible participants participants
Language: English
Directors: E. Neocleous, A. Hadjivarnava, E. Poyiadji
AML Regulations and Updates
This seminar may contribute to Continuing Professional Development requirements.
We have decided to repeat our seminar on Anti Money Laundering in order to offer to those who were not able to attend our
previous course, the opportunity to gain a practical understanding on this highly important topic. This course focuses on
the AML legislation and industry practices. Real-life examples shall assist participants in understanding various mechanisms
through which money can be laundered and the challenges in identifying suspicious activities. Upcoming changes in the
regulatory framework will be covered, whilst focus will also be given to the Regulators’ approach regarding supervision.
Course Objectives
By the end of the seminar participants will:
• Familiarize themselves with the main
provisions of the Prevention and Suppression
of the Money Laundering Activities Law and
the Directive 144-2007-08 for the Prevention
of Money Laundering and Terrorist Financing
• Understand the supervisory process and their
responsibilities deriving from the regulatory
framework
• Be able to define the due diligence
procedures and the monitoring activity
required to be performed
• Clarify how a risk-based approach can be
achieved
• Be able to implement procedures and
systems that are required for the monitoring
and prevention of money-laundering
• Understand the upcoming changes and how
they can comply.
Methodology
Face to face presentation. The course is
intended to be practical and interactive, hence
the participants will be encouraged to put
forward any inquiries that they may have. The
knowledge to be obtained from this course is
intended to be of immediate practical use in
their workplace.
Cyprus Investment Firms and Administrative
Service Providers which fall under the CySEC’s
supervision will benefit by attending this course.
Professionals of Fiduciary Companies, who are
Members of the Cyprus Bar Association and/
or ICPAC, may also attend. More specifically,
this seminar is suitable (among other relevant
positions) for Compliance Officers, Corporate
Officers, Corporate Administrators, Head
Administrators, CEOs, Directors and Managers,
Assistant Managers, Internal Auditors,
Accountants who are involved in AML matters as
well as Lawyers/Legal Advisors.
Risk Based Approach (1hr)
Evaluation
• CDD documentation
There will be a discussion between the trainers
and the participants regarding the examples/
exercises. The trainer/s will evaluate the
participants’ level of knowledge based on
the participants’ answers. Additionally, the
Academy’s hard copy Likert scale questionnaire
for the evaluation of the course as well as the
trainer will be given at the end of the seminar to
the participants.
Course Content
Introduction on AML (30min)
• A brief description of what AML is and why it
is important to address AML issues
• Regulatory reference and definition
Participants*
AML Governance Requirements (30min)
The seminar will mainly cover CySEC’s regulatory
framework and requirements. Therefore,
relevant participants from entities such as
• General Governance Requirements
The programme has been approved by the HRDA.
Enterprices participating with their employees who
satisfy HRDA’s criteria, are entitled to subsidy
• Roles and responsibilities of the BOD, the
MLCO and the Internal Auditor
• Ways to identify, assess, and monitor risks
• Areas of risk such as client, jurisdiction,
product and distribution network
• Client risk categorization
• Types of high risk clients
• Due Diligence Procedures based on risk
Customer Identification and Due Diligence
(CDD) procedures (1hr & 30min)
• What CDD is
• Constructing the customer’s business /
economic profile
• Enhanced CDD procedures / documentation
• Relying on third parties for customer
identification
Ongoing Monitoring (1hr & 30min)
• What ongoing monitoring is?
• Maintaining updated CDD documentation /
information
• Transactions monitoring
• Cash transactions
• Reporting suspicious activity
Other AML Requirements (30min)
• Identification of training needs and
preparation of training plan
• Record keeping
Changes to Regulatory Framework (30min)
• The impact of forthcoming changes
• Areas on which the Authorities are expected
to focus
*The number of participants is restricted to 28.
12
IFRS and
Accounting
Λεπτομέρειες Σεμιναρiου
Ημερομηνία: 18/03/2016
Τόπος: Γραφεία KPMG, Λευκωσία
Ώρα: 8:30 π.μ. - 4:30 μ.μ
Διάρκεια: 6,5 ώρες
Κόστος: €294 + Φ.Π.Α. Καθαρό κόστος μετά τη χορηγία
της ΑΝΑΔ €110,50: €239,36 (συμπεριλ. Φ.Π.Α.) για τους
δικαιούχους συμμετέχοντες
Γλώσσα: Ελληνική
Εισηγητής: Χ. Βασιλείου, Χ. Αναγιωτός, Κ. Παπανικολάου
Λογιστική και Χρηματοοικονομικά για μη Λογιστές
Το σεμινάριο αυτό μπορεί να συμβάλει στις προϋποθέσεις για Συνεχιζόμενη Επαγγελματική Ανάπτυξη.
Στο σημερινό επιχειρηματικό κόσμο είναι σημαντικό οι διευθυντές να κατανοούν τη γλώσσα της λογιστικής και της οικονομίας. Ο
Αναπληρωτής Διευθύνων Σύμβουλος της KPMG και ο Υπεύθυνος Συνέταιρος του Τμήματος Deal Advisory είναι οι κύριοι εκπαιδευτές αυτού
του σεμιναρίου που παρέχει στους συμμετέχοντες τις βασικές δεξιότητες που χρειάζονται για την ερμηνεία των οικονομικών καταστάσεων
και την εξοικείωση με το λειτουργικό κύκλο μιας επιχείρησης λαμβάνοντας υπόψη θέματα κινδύνου, χρηματοοικονομικών και αξιολόγησης
επενδύσεων.
Στόχος Σεμιναρίου
Αυτό το σεμινάριο θα βοηθήσει τους
συμμετέχοντες να :
• Κατανοήσουν τις κύριες αρχές της λογιστικής
και των χρηματοοικονομικών
• Διαβάζουν και να ερμηνεύουν οικονομικές
καταστάσεις
• Κατανοήσουν τους τρόπους χρηματοδότησης
μιας επιχείρησης
• Αντιληφθούν την έννοια του λειτουργικού και
οικονομικού κινδύνου
• Εξοικειωθούν με τις βασικές τεχνικές
αξιολόγησης επενδύσεων
• Ενημερωθούν για τις διάφορες ημερομηνίες
καταβολής φορολογιών και κατάθεσης
λογαριασμών στις αρμόδιες αρχές.
Μεθοδολογία
Κατά τη διάρκεια αυτού του εκπαιδευτικού
προγράμματος, θα παρουσιαστούν στους
συμμετέχοντες πρακτικά παραδείγματα, θα
ανταλλαγούν εμπειρίες και οι εκπαιδευόμενοι
θα μάθουν μέσα από την ενεργό συμμετοχή
τους και δράση.
Συμμετέχοντες*
Το σεμινάριο απευθύνεται σε διευθυντές,
βοηθούς διευθυντές και οικονομικούς
διευθυντές εταιρειών οι όποιοι δεν
ασχολούνται εις βάθος με λογιστικά
θέματα ή/και δεν έχουν πτυχίο λογιστικής,
υπευθύνους λογιστηρίου, λογιστές και
βοηθούς λογιστηρίου, δικηγόρους και
Το πρόγραμμα εγκρίθηκε από την ΑνΑΔ.
Οι επιχειρήσεις που συμμετέχουν με εργοδοτούμενούς
τους, οι οποίοι ικανοποιούν τα κριτήρια της ΑνΑΔ,
θα τύχουν της σχετικής επιχορήγησης.
νομικούς σύμβουλους, υπεύθυνους
τμημάτων, λειτουργούς Χρηματοοικονομικών
Ιδρυμάτων (από Τράπεζες, ΣΠΕ, Ασφαλιστικές
Εταιρείες) και όλους τους επαγγελματίες
και επιχειρηματίες οι οποίοι επιθυμούν να
βελτιώσουν τις δεξιότητες και τη γνώση τους
στον τομέα αυτό.
Αξιολόγηση
Οι συμμετέχοντες θα έχουν την ευκαιρία να
μάθουν μέσα από πρακτικά παραδείγματα
τα οποία θα ακολουθούνται από ερωτήσεις,
απαντήσεις και συζήτηση. Στο τέλος του
εκπαιδευτικού αυτού προγράμματος
θα μοιραστούν στους συμμετέχοντες
ερωτηματολόγια σε έντυπη μορφή με τακτική
κλίμακα μέτρησης, με τα οποία θα αξιολογηθεί
ο εκπαιδευτής, το εκπαιδευτικό πρόγραμμα και
το σεμινάριο.
Περιεχόμενο Σεμιναρίου Εισαγωγή: Στόχοι του σεμιναρίου (10 λεπτά)
Ερμηνεία Οικονομικών Καταστάσεων
(1 ώρα & 40 λεπτά)
• Διερεύνηση και αντίληψη του Ισολογισμού
και του Λογαριασμού Κερδοζημιών των
Χρηματοοικονομικών ροών
Εταιρική Χρηματοδότηση (1 ώρα & 40
λεπτά)
• Ο κύκλος ζωής μιας επιχείρησης
• Μέθοδοι εταιρικής χρηματοδότησης
• Αξιολόγηση επένδυσης: βραχυπρόθεσμες και
μακροπρόθεσμες επενδύσεις
• Αξιολόγηση επιχειρήσεων-Βασικές Αρχές
Κανονιστικό Περιβάλλον (45 λεπτά)
Η φορολογική συμμόρφωση και οι
υποχρεώσεις υποβολής των δηλώσεων στις
φορολογικές και άλλες Αρχές
Συμπεράσματα (15 λεπτά)
Ερωτήσεις και Απαντήσεις
• Να βοηθήσει τους συμμετέχοντες να
κατανοήσουν τους βασικούς κανόνες της
λογιστικής
• Να αυξήσει την ικανότητα των
συμμετεχόντων να κατανοήσουν τις κύριες
αρχές των χρηματοοικονομικών
Λογιστική και Χρηματοοικονομικά (2 ώρες)
• Ποιος είναι ο ορισμός της λογιστικής και των
χρηματοοικονομικών
• Βασικές αρχές λογιστικής και
χρηματοοικονομικών και η εφαρμογή τους
*Ο αριθμός των συμμετεχόντων είναι περιορισμένος σε 28.
14
Program Details
Date: 13/05/2016
Location: KPMG Offices, Nicosia
Time: 8:30 a.m. - 4:45 p.m.
Duration: 7hr
Investment: €327 + VAT Net investment after subsidy
from the HRDA of 119: €270,13 (including VAT) for all
eligible participants
Language: English
Directors: Z, Hadjizacharias, M. Karantoni, G. Prodromou,
A. Efstathiou
IFRS Advanced Applications
This seminar may contribute to Continuing Professional Development requirements.
The Academy is pleased to announce its decision to repeat the seminar on IFRS Advanced Applications in an effort to keep its clients
informed on IFRS issues and assist them in meeting their yearly CPD requirements. New IFRSs have been issued and existing IFRSs have
been amended in order to provide additional guidance on topics that are considered important for the preparation of financial statements.
It is imperative that accountants possess the advanced knowledge and skills on IFRS topics, especially on the amendments that have
become effective this year. This knowledge will assist them in preparing, reviewing or auditing financial statements. The major objective of
this seminar is to provide participants with an update on new, revised and amended International Financial Reporting Standards.
Course Objectives
Evaluation
This seminar aims to update the participants on
the following:
The Academy’s questionnaire for the evaluation
of the content of the course and the trainers
will be given at the end of the course to the
participants. There will also be a discussion
between the trainers and the participants
regarding the participants’ answers to the
questions of the exercises.
• IFRS Amendments effective as of 2016
• Application guidance and disclosure
requirements of IFRS 15 “Revenue”
• Consolidated financial statements: IFRS10
• Consolidation relief for investment entities
• Disclosure requirements of IFRS 12
“Disclosures of interest in other entities”
• Application of IFRS 9 “Financial instruments” in
the non-financial sector
Course Content
IFRS Amendments effective as of 2016 (1hr
& 30min)
• Annual improvements to IFRSs 2012-2014
Cycle
Consolidation Relief for Investment Entities
(1hr)
• Two-stage approach to identifying an
investment entity
• Essential elements of an investment entity
• Typical characteristics of an investment entity
• Application issues
Disclosures of interest in other entities :
IFRS 12 (20min)
• Determine which interests are in the scope of
IFRS 12
• New disclosure requirements
• Structure entities
Methodology
• Consolidation suite of standards
IFRS 9: Non-Financial Sector (1hr & 20min)
The teaching methodology combines formal
theoretical instruction with reference to
examples. The course is intended to be practical
and interactive hence the participants are
encouraged to ask questions. The knowledge
obtained during the course is intended to be of
immediate practical use in the workplace. Hard
copies of the power-point presentation will be
distributed to the participants.
• Disclosure initiative
• Criteria for the classification of financial assets,
including trade receivables and investments
Participants*
IFRS10 Consolidated Financial Statements
(1hr)
This seminar is essential for Financial Controllers,
Finance Managers, Finance Directors,
Accountants and Auditors who wish to be
informed on the latest IFRS developments.
Revenue (IFRS 15): Application Guidance
and Disclosures (1hr & 50min)
• New impairment model for financial assets
• Reminder of the Five step model
• Presentation and disclosures
• Application guidance
• Effective date and transition
• Contract costs and contract modifications
• Presentation and disclosures
• Effective date and transition
• New control model
• Understanding the investee
• Assessment of power
• Determining the relevance of testing
• Assessing the link between power and
variability
• Continuous assessment
The programme has been approved by the HRDA.
Enterprices participating with their employees who
satisfy HRDA’s criteria, are entitled to subsidy
*The number of participants is restricted to 28.
15
Trainers' CV
Anayiotos Christophoros
Board Member, KPMG Cyprus
Charalambous Harry
Board Member, KPMG Cyprus
Christophoros is a Board Member of KPMG Limited
and has 15 years of experience in the field of Deal
Advisory Services. He has been involved in valuations,
mergers and acquisitions, financial modeling and
restructuring projects for many public and private
companies from different sectors including financial
services, retail, real estate, manufacturing and tourism.
Through this wide hands-on experience, he has
gained unique in-depth knowledge of the business
dynamics in practical situations.
Harry holds a BSc of Commerce in Accounting,
Finance and Systems and he is a member of the
Certified Public Accountants of Australia, the
Institute of Certified Public Accountants of Cyprus
and an affiliated member of the Institute of
Chartered Accountants in England and Wales. He
joined KPMG in 2005 starting his career as the
Director of the Indirect Tax Department. He was
promoted to the position of Partner in January
2007.
Christophoros has a BSc in Economics (Accounting
and Finance) from the London School of Economics,
is a fellow Member of the Institute of Chartered
Accountants in England and Wales (FCA), and holds
the Corporate Finance qualification (CFq) from
the same Institute. He has presented a number of
seminars on valuation, M & A and Financing. In
2015, he was certified by the HRDA as a “Trainer of
Vocational Training”. He is also a Licensed insolvency
Practitioner.
His role as a Partner in the Indirect Tax
Department in Cyprus, has allowed him to offer
services to clients in various industries and
semi-governmental organizations, such as real
estate, tourism, passenger and freight transport,
telecommunication and international business in
supplying goods and services. Prior to assuming
responsibilities at the Indirect Tax Department,
Harry worked as a Private Business Manager in
KPMG Darwin, where he was involved in Financial
Services work such as liaising with clients for tax
planning and consulting for the preparation of
Financial Statements and Reports.
Later on, he joined Cyproman Services Ltd where
he worked as a Senior Manager responsible for the
International Business Sector and VAT issues. Harry
was also elected president of the VAT committee
of ICPAC for a two year period from 2008 to 2010;
his duties included, among others, liaising with the
VAT Commissioner and Minister of Finance. Harry is
currently the vice president of the VAT committee
of ICPAC. In 2015, he was certified by the HRDA as a
“Trainer of Vocational Training”.
16
Trainers' CV
Efstathiou Argyro
Principal, KPMG Cyprus
Grekas Michael
Principal, KPMG Cyprus
Argyro Efstathiou holds a BA Hons in Economics
with specialization in Accounting and Finance,
from the University of Manchester. She is a
member of the Institute of Chartered Accountants
in England and Wales (ICAEW) and of the Institute
of Certified Public Accountants of Cyprus since
2005. Argyro has been working in KPMG’s
Assurance Department since 2002 and currently
holds the position of Principal. She has extensive
external audit experience in a wide range of
industries, with main specialisation in Consumer
Products (manufacturing, retail and distribution)
and in Real Estate.
Following his graduation from the University of Kent,
Michael joined KPMG in 2007 starting his career as a
trainee auditor in the Audit Department. He gained
admission to ACCA Membership in February 2012
and joined the Indirect Tax Department in January
2013.
Argyro is also a member of the KPMG Cyprus IFRS
desk, which provides support and advice on IFRS
technical matters to both clients and staff. In 2015,
she was certified by the HRDA as a “Trainer of
Vocational Training”.
Upon joining the Indirect Tax Department Michael
obtained two certificates from IBFD for attending
specialized VAT seminars in Amsterdam: the
European Value Added Tax Seminar – Advance and
the European Value Added Tax Seminar – Workshop.
During his time with the Audit Department, Michael
gained versatile experience from the financial
services sector, consumer products and real estate
industries. He was also involved in the audit of
governmental organizations such as Cyprus Post.
Furthermore, Michael has been engaged in several
due diligence projects.
Since joining Indirect Tax Department, Michael
participated in various trainings and seminars on
Indirect Tax matters and worked on several VAT
audits, due diligence projects, compliance and
advisory engagements across various industries.
Michael has provided professional indirect Tax
services to several large multinational and local
enterprises of various sectors, such as real estate,
financial services, oil and gas, tourism, aviation and
telecommunications.
Michael has been an Instructor for various KPMG
training courses, presenter of many KPMG seminars
and author of indirect tax publications. He was also
elected as a Member of the Fiduciary committee of
ICPAC representing tax professionals and providing
professional advice on Indirect Tax matters for a
two year period from 2015 to 2016. In 2015, he was
certified by the HRDA as a “Trainer of Vocational
Training”.
17
Trainers' CV
Hadjivarnava Artemis
Senior Manager, KPMG Cyprus
Hadjizacharias Zakis
Board Member, KPMG Cyprus
Artemis Hadjivarnava is a Senior Manager in the Financial Risk
Management department of KPMG Ltd Cyprus. She holds
a BA and an MSc and has previously worked as a financial
dealer in the Dealing Room of a Cypriot investment firm.
Artemis has extensive experience in the implementation of
various assurance and advisory engagements with relation
to external risk management, Basel II and CRR/CRDIV (Basel
III) calculations, ICAAPs, operational risk management
frameworks, client assets, internal controls, prevention of
Money Laundering and overall regulatory compliance.
Zakis holds a BA (Hons) in Accounting and
Finance, being a Chartered Accountant
qualified in the UK and a member of the
Institute of Certified Public Accountants of
Cyprus. He joined KPMG in the UK in 2001 as a
trainee chartered accountant.
She has participated in Basel II and CRR/CRDIV projects with
several banks and investment firms in Cyprus, assisting them
in the quantification of risks and the calculation of their
minimum capital requirements. She has also performed
audits of Pillar 1 calculations and Pillar 3 Disclosures and
delivered numerous educational seminars on capital
adequacy regulatory provisions and capital efficiency to
banks and investment firms.
Zakis moved to KPMG in Cyprus in 2004 and
was admitted to partnership during 2010. He
is taking responsibility for a major portfolio of
clients, including entities and groups involved
in security, construction, investment funds
and real estate development. Zakis is heading
the IFRS Learning and Development team of
KPMG in Cyprus and he is a member of the
International Financial Reporting Standards
desk of KPMG in Cyprus providing advisory
and training services on IFRS issues. In 2015,
he was certified by the HRDA as a “Trainer of
Vocational Training”.
Furthermore, Artemis has had an active role in the
transposition of the European Council’s CRD 2 and CRD 3
provisions into CySEC legislation and has advised banks
on the EBA stress testing exercise. She also has extensive
experience in the treatment of client assets through her
participation in client assets audits and has assisted CySEC
in the development of guidelines for the proper handling
and protection of client funds and financial instruments.
Artemis has also assisted investment firms, payment
services institutions, electronic money institutions and
fund management companies to apply for and obtain their
authorization from the CySEC and the Central Bank of Cyprus.
Currently, Artemis is involved in projects relating to the
calculation of the capital adequacy of banks and investment
firms, the implementation of CRR calculation engines in
the banking sector, the design and implementation of
ICAAPs, the preparation of ICAAP reports, and the licensing
of investment firms and payment service institutions in
Cyprus. In 2015, she was certified by the HRDA as a “Trainer
of Vocational Training”.
18
Trainers' CV
Karantoni Maria
Board Member, KPMG Cyprus
Lagou Mundi Irene
Senior Manager, KPMG Cyprus
Maria A. Karantoni holds a BSc Hons in Accounting
and Economics from the City University in London.
She has obtained her professional qualification
from the Institute of Chartered Accountants in
England and Wales in 2001 and is also a member
of the Institute of Certified Public Accountants of
Cyprus (ICPAC) since 2002. Maria has been working
in the Audit Department of KPMG since 2001 and
she has been appointed Board Member in 2012.
Irene holds a Law Degree from the University of
Thrake in Greece and she is a member of the Bar
Association of Volos in Greece since 2004. She is
also an MBA holder.
Her portfolio of clients includes companies from
the oil and gas, trading, banking and IT industries.
Maria has extensive practical experience on IFRSs
and has attended numerous IFRS courses organized
by KPMG International. She is also delivering IFRS
courses to KPMG staff and clients covering annual
IFRS updates as well as specific standards. She is
also a member of the KPMG Cyprus IFRS desk which
provides support and advice on IFRS technical
matters to both clients and staff. Maria is currently
the Vice President of the ICPAC IFRS committee. In
2015, she was certified by the HRDA as a “Trainer of
Vocational Training”.
Irene has been working in the VAT Department of
KPMG as of 2005 and currently holds the position
of Senior Manager. She was amongst the first
members to join the VAT Department and has
contributed significantly in its organization and
expansion throughout the years.
Irene has been actively engaged in advising
clients in relation to their VAT affairs based on
the provisions of the EU and Cyprus VAT Acts.
She has a very wide portfolio of clients including
companies from the oil and gas, construction
and health industries as well as from the financial
sector.
Irene is in charge of all the publications of the
VAT Department both in local and international
press, having numerous publications to her
credit. She has also been actively involved in
the preparation and presentation of a series of
seminars on various VAT issues addressed either
to the general public and/or to KPMG colleagues.
In 2015, she was certified by the HRDA as
a“Trainer of Vocational Training”.
19
Trainers' CV
Markides Costas
Board Member, KPMG Cyprus
Neocleous Eleni
Principal, KPMG Cyprus
Costas is a Southern Illinois University graduate
holding a Masters degree in Accountancy with
special concentration on International Taxation.
He has been the recipient of two full academic
scholarships and has graduated first in his class
at the College of Business Administration with
a perfect score. Costas is a Certified Public
Accountant and a member of the American
Institute of Certified Public Accountants (AICPA).
Eleni is a Principal in KPMG’s Financial Risk Management
Department with experience in the areas of risk
management, capital adequacy, liquidity management,
governance and AML compliance. Her experience spans
across the banking, investment and insurance industry.
Before taking up employment with KPMG,
Costas worked as the director of research at
The Center of Financial and Tax Planning in
the US. He returned to Cyprus in 1999 and was
employed in one of the Big 4 in Cyprus. As of
2002 he has been working for KPMG in Cyprus
and has been a Member of the Board as of 2011.
Costas is a specialist in the field of International
Taxation and is a regular speaker at various
seminars that are being organized in Cyprus
and abroad. He is the author of numerous Tax
related articles in professional publications in
Cyprus and the US. Costas has been active in
advising clients on how to efficiently structure
their international tax affairs through Cyprus.
He is also responsible for the International
Executive Services unit within KPMG, a unit
which advises High Net Worth individuals on
personal taxation issues.
Since joining KPMG Cyprus in 2010, Eleni has acted as
an advisor in a number of high profile engagements
where she helped financial services firms to respond to
the challenges that arose after the economic crisis and
implement regulatory change. She has primarily assisted
banks and investments firms on credit, impairment and
stress testing issues, advised banks on the ECB SREP
framework and SSM approach, and assisted regulators
and financial intuitions on the implementation of new
AML rules in Cyprus.
Before joining KPMG Cyprus, Eleni worked at KPMG
UK where she advised international banks investment
firms and insurers on risk management. In the height
of the global financial crisis, Eleni was seconded to
the Financial Services Authority (FSA – now Prudential
Risk Authority) Supervision Division for a period of 9
months where she provided technical guidance to
FSA supervisors on how to implement the Supervisory
Review and Evaluation process (SREP). In 2015, she
was certified by the HRDA as a “Trainer of Vocational
Training”.
20
Trainers' CV
Papanicolaou Katerina
Board Member, KPMG Cyprus
Poyiadji Eleni
Senior Manager, KPMG Cyprus
Katerina graduated with a BA (Hons) in Economics
from the University of East Anglia in the UK and is
a Fellow Member of the Association of Chartered
Certified Accountants (ACCA). She is a member
of the Institute of Certified Public Accountants
of Cyprus (ICPAC). Katerina joined KPMG in
1995, where she had been part of the Audit
Department prior to moving to Tax Services. Her
portfolio of clients consists of companies listed
in the Cyprus Stock Exchange and medium and
large companies both local and international.
Katerina has extensive experience in the
Investment, Insurance and Retail sectors and
has considerable knowledge of the Cyprus Stock
Exchange and CySEC Laws and Regulations.
Eleni is a Senior Manager within KPMG’s Financial
Risk Management Department with extensive
experience in the areas of governance, regulatory
compliance as well as the review and assessment
of internal controls. Eleni has worked closely with
a number of regulated entities in the financial
services sector for the provision of Internal
Audit Services. She has also experience in the
assessment of internal control systems in various
credit institutions and has provided advisory
services to a number of entities on governance
issues, policies and procedures. Her area of
expertise is in the financial services sector with a
focus on compliance matters such as MiFID and
AML frameworks.
She is experienced in corporate tax compliance,
and actively participates in assisting clients in
their negotiations with the Tax Department for
identifying and settling their tax liabilities. In
2015, she was certified by the HRDA as a “Trainer
of Vocational Training”.
21
Trainers' CV
Prodromou George
Board Member, KPMG Cyprus
Stylianou Stelios
Principal, KPMG Cyprus
George Prodromou is a member of the Institute of
Chartered Accountants in England and Wales and
a fellow member of the Association of Chartered
Certified Accountants (UK). He is also a member
of the Institute of Certified Public Accountants of
Cyprus (ICPAC). He has worked with KPMG since
1997 and has been involved in the audit and
advisory of a number of high profile companies.
He is a member of the International Financial
Reporting Standards Group of KPMG in Cyprus
studying changes to the International Financial
Reporting Standards and providing guidance
relevant to their application through seminars
and presentations.
Stelios is a member of the Association of
Chartered Certified Accountants, England
as well as of the Association of Accounting
Technician, whereby he is a holder of a Diploma.
Stelios commenced his career in 2000, with
PricewaterhouseCoopers Cyprus. As of 2006
Stelios is a member of the KPMG family, where
he is currently a Proncipal within the Tax
Department.
Stelios is responsible for the Corporate Tax
Compliance of a number of local and
international Clients. His portfolio of Clients
consists of both listed and non-listed companies
in the Oil and Agriculture Sectors, Banking
Institutions, Retail (Clothing) and FMCG (Food)
Industries. In addition to the above, Stelios
specializes in Capital Gains Tax and personal
taxation, particularly in Pay-As-You-Earn
investigations (PAYE) and payroll matters.
22
Trainers' CV
Vasiliou Christos
Deputy Managing Partner and Head of Advisory,
KPMG Cyprus
Christos holds a BA in Economics and Accounting
(Joint Honours) and he is a Fellow member of the
Institute of Chartered Accountants in England and
Wales (ICAEW), and of the Institute of Certified
Public Accountants of Cyprus. He also holds the
CF qualification of the ICAEW.
He joined KPMG Leeds in 1991 and transferred
to Cyprus in 1994. He became a partner in 1999.
He started his career as a Partner in the Audit
Department, focusing on the financial services
sector. He has also taken responsibility for a
major portfolio of clients, including subsidiaries
of global entities such as Motorola, Adidas, as
well as a lot of large local Companies like Hermes
Airports, Hellenic Bank, Alpha Bank and Alkis H.
Hadjikyriacos (Frou – Frou Biscuits) Limited. He is
also involved in the audit of semi-governmental
organizations.
Furthermore, Christos is currently heading the
Advisory Unit of KPMG, Cyprus. As of 1 January
2015 Christos V. Vasiliou has been appointed as
Deputy Managing Partner.
He also set up the KPMG Academy Department
whose aim is to turn knowledge into value for the
benefit of its clients and the society in general
by offering high quality seminars and trainings.
His role as the Head of the Advisory Unit of
KPMG Cyprus has allowed him to offer services to
organizations such as semi-governmental entities,
various commercial banks, technology providers,
fast moving consumer goods companies and
others.
23
Registration Form KPMG Academy
Seminar Details:
Authorization of Booking:
SeminarTitle:_____________________________________
Seminar Date(s):__________________________________
Signature:_______________________________________
Date of Booking:__________________________________
Company Details:
Payment Details:
Name:__________________________________________
Business Line: ____________________________________
Size:____________________________________________
Address:________________________________________
Postcode:_______________________________________
Town:__________________________________________
Telephone:______________________________________
Email:__________________________________________
Contact Person for Seminars: _______________________
Number of Participants:____________________
Cost per participant*: € ___________________
VAT 19%:
€ ___________________
HRDA subsidy**:
€ ___________________
Total Amount payable: € ___________________
Delegate (s) Details:
Full Name:_______________________________________
Job Title:________________________________________
Duties: _________________________________________
_______________________________________________
Telephone:________________ Mobile: _______________
Fax:____________________________________________
Email: __________________________________________
Reasons for Participation:___________________________
_______________________________________________
Full Name:_______________________________________
Job Title:________________________________________
Duties: _________________________________________
_______________________________________________
*For more than two (3+) participants from the same company a 10%
discount is available on the total cost, before VAT and HRDA subsidy;
for more than four (5+) participants from the same company a 20%
discount is available on the total cost, before VAT and HRDA subsidy.
These discounts only apply for participants who enroll for the same
seminar on the same day. There is a 10% Early Bird discount on
selected seminars for each participant who enrolls in a training course
at least three (3) weeks prior to the commencement date of the
seminar. If Early Bird discount applies, participants should calculate
it after the discounted fee provided on 3+ / 5+ participants from the
same company but before the VAT and HRDA subsidy.
** Only applies for HRDA approved seminars
Bank deposit at:
Hellenic Bank Main Branch
KPMG Limited 115-01-479914-01
Swift Code: HEBA CY2N
IBAN: CY94005001150001150147991401
Th Cheque
Bank____________________Cheque No______________
Cheques should be made payable to KPMG Ltd and must be
sent to Synthia Pavlou at: 14 Esperidon Street, 1087 Nicosia
prior to the start date of the seminar.
Company Card:
VISA
MasterCard
Diners Card
American Express
Telephone:________________ Mobile: _______________
Name as it appears on Credit Card:
Fax:____________________________________________
_______________________________________________
Email: __________________________________________
Credit Card Number:
Reasons for Participation:___________________________
_______________________________________________
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Expiry Date: _______/_______
Terms & Conditions
Cancellations made within five (5) working days prior to the commencement date of each
seminar will not be accepted and the fees will not be refunded.
KPMG reserves the right to change the date or time of a seminar or cancel a seminar due
to low enrollment or any other unforeseen reason which makes the conduct of a seminar
impractical.
If you do not settle your debt to KPMG Ltd prior to the commencement day of the seminar,
your participation cannot be guaranteed. We therefore consider that by signing this form
you commit to settling your debt before the commencement date of the seminar.
KPMG Limited is committed to ensure the privacy of individuals in relation to personal data and
keep it confidential. Thus, the contact or other information obtained will in no circumstances be
disclosed to others except to those persons of KPMG Limited, engaged in providing you with information about conferences and seminars.
You agree not to copy the training material without our written permission.
You agree to ensure that all participants are aware of these terms and that they are bound by them.
You are deemed to have read and understood these terms and conditions before signing this
registration form.
24
Έντυπο Εγγραφής KPMG Academy
Λεπτομέρειες Σεμιναρίου:
Τίτλος Σεμιναρίου:________________________________
Ημερομηνία (ες) Σεμιναρίου:________________________
Εξουσιοδότηση
Υπογραφή:_______________________________________
Ημερομηνία Κράτησης_____________________________
Λεπτομέρειες Εταιρείας:
Όνομα:__________________________________________
Oικονομική Δραστηριότητα:________________________
Μέγεθος:________________________________________
Διεύθυνση:______________________________________
Ταχ. Κώδικας:_____________________________________
Πόλη:___________________________________________
Τηλέφωνο:______________________________________
Ηλ. Ταχυδρομείο:_________________________________
Άτομο υπεύθυνο για θέματα εκπαίδευσης: ____________
_______________________________________________
Λεπτομέρειες Συμμετέχοντα/ων:
Πλήρες Όνομα: __________________________________
Θέση Εργασίας:__________________________________
Καθήκοντα:_____________________________________
_______________________________________________
Τηλέφωνο: ________________ Κινητό:______________
Φαξ:____________________________________________
Ηλ. Ταχυδρομείο: _________________________________
Κίνητρα για Συμμετοχή:____________________________
_______________________________________________
Λεπτομέρειες Πληρωμής
Αριθμός Συμμετεχόντων: _________________________
Κόστος ανά Συμμετέχοντα*: € ____________________
Φ.Π.Α. 19%:
€ ____________________
Χορηγία ΑνΑΔ**:
€ ____________________
Ολικό Πληρωτέο Ποσό:
€ ____________________
*Προσφέρεται 10% έκπτωση για περισσότερους από δύο (3+)
συμμετέχοντες από την ίδια επιχείρηση ή 20% έκπτωση για
περισσότερους από τέσσερις (5+) συμμετέχοντες από την ίδια
επιχείρηση σε επιλεγμένα σεμινάρια. Οι εκπτώσεις ισχύουν για τους
συμμετέχοντες που θα παρακολουθήσουν το ίδιο σεμιναριο, την
ίδια ημέρα. Σε επιλεγμένα σεμινάρια κάθε συμμετέχοντας εφόσον
εγγραφεί στο σεμινάριο μέχρι και 3 βδομάδες πριν την ημερομηνία
έναρξης του, είναι δικαιούχος επιπρόσθετης έκπτωσης ύψους
10%. Αν ισχύει η συγκεκριμένη έκπτωση υπολογίζεται στο ποσό
το οποίο προκύπτει μετά την έκπτωση η οποία προσφέρεται για
3+ / 5+συμμετέχοντες από την ίδια επιχείρηση αλλά πριν από τον
υπολογισμό του Φ.Π.Α. και της χορηγίας της ΑνΑΔ .
** Συμπληρώνεται μόνο για σεμινάρια επιχορηγημένα απο την ΑνΑΔ
Έμβασμα
Κεντρικό Κατάστημα Ελληνικής Τράπεζας
KPMG Limited 115-01-479914-01
Κωδικός Swift: HEBA CY2N
Διεθνής Αριθμός Τραπεζικού Λογαριασμού (IBAN):
CY94005001150001150147991401
Επιταγή
Όνομα Τράπεζας _________________________________
Αρ. Επιταγής_____________________________________
Πλήρες Όνομα: __________________________________
Θέση Εργασίας:__________________________________
Καθήκοντα:______________________________________
_______________________________________________
Τηλέφωνο: ________________ Κινητό:______________
Φαξ:____________________________________________
Ηλ. Ταχυδρομείο: _________________________________
Κίνητρα για Συμμετοχή:____________________________
_______________________________________________
Όροι και Προϋποθέσεις
Οι επιταγές να εκδίδονται προς KPMG Ltd και να
αποστέλλονται στη Σύνθια Παύλου στη διεύθυνση:
Εσπερίδων 14, 1087 Λευκωσία πριν από την ημερομηνία
έναρξης του σεμιναρίου.
Κάρτα Εταιρείας
VISA
MasterCard
Diners Card
American Express
Όνομα όπως εμφανίζεται στην Πιστωτική Κάρτα:
_______________________________________________
Αρ. Πιστωτικής Κάρτας: ___________________________
Ημερομηνία Λήξης: _______/_______
Ακυρώσεις που γίνονται εντός πέντε (5) εργάσιμων ημερών πριν από την έναρξη του σεμιναρίου δεν
θα γίνονται αποδεκτές και τα δικαιώματα συμμετοχής δεν θα επιστρέφονται.
καμία περίπτωση δεν θα διατεθούν σε άλλους, πέραν των υπαλλήλων της KPMG των οποίων τα
καθήκοντα είναι να σας ενημερώνουν αναφορικά με συνέδρια και σεμινάρια.
H KPMG Limited διατηρεί το δικαίωμα να αλλάξει τις ημερομηνίες και τις ώρες ενός σεμιναρίου ή
να ακυρώσει ένα σεμινάριο λόγω περιορισμένου αριθμού συμμετεχόντων ή για οποιαδήποτε άλλη
απρόβλεπτη αιτία, η οποία καθιστά τη διεξαγωγή του σεμιναρίου πρακτικά αδύνατη.
Συμφωνείτε να μην αντιγράφετε το υλικό των παρουσιάσεων, το οποίο αποτελεί πνευματική
ιδιοκτησία μας, χωρίς την έγγραφη άδειά μας.
Αν δεν έχετε διευθετήσει το κόστος του σεμιναρίου πριν από την έναρξη του, δεν μπορούμε να
εγγυηθούμε τη συμμετοχή σας στο σεμινάριο. Ως εκ’ τούτου, θεωρούμε ότι με την υπογραφή σας,
δεσμεύεστε να πληρώσετε το κόστος του σεμιναρίου πριν από την έναρξη του.
Η KPMG Limited δεσμεύεται να διασφαλίζει την προστασία των προσωπικών σας δεδομένων. Ως
εκ τούτου, τα στοιχεία επικοινωνίας ή άλλες πληροφορίες που εξασφαλίζονται από την KPMG σε
Συμφωνείτε να διασφαλίσετε ότι όλοι οι συμμετέχοντες στην εκπαίδευση έχουν λάβει γνώση
αυτών των όρων και δεσμεύονται από αυτούς.
Θεωρείται ότι έχουν διαβαστεί και κατανοηθεί οι όροι και οι προϋποθέσεις πριν την υπογραφή
του εντύπου συμμετοχής.
25
Notes
26
Notes
27
Contact us
Persa Papademetriou
T: +357 22 209 053
F: +357 22 513 294
E: [email protected]
www.kpmg.com.cy
©2016 KPMG Limited, a Cyprus limited liability company and a member firm of the KPMG network of independent member firms affiliated with KPMG International
Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in Cyprus.
KPMG and the KPMG logo are registered trademarks of KPMG International Cooperative (“KPMG International”) a Swiss entity.
The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to
provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the
future. No one should act upon such information without appropriate professional advice after a thorough examination of the particular situation.
The views and opinions expressed herein are those of the author and do not necessarily represent the views and opinions of KPMG International Cooperative (“KPMG
International”) or KPMG member firms.
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