Jordanian Certified Public Accountant
The only certification that carries the official audit seal in Jordan — and we were the first centre to specialise in preparing candidates for it.

says it all
The overall pass rate on the JCPA exam sits around 40% — and of those who pass, roughly 90% studied at Sarh. The certification is administered by the Jordanian Association of Certified Public Accountants, and it is the only legal route to practising audit in the Kingdom.
Why study JCPA at Sarh?
A hard exam with an overall pass rate under 40% — and the difference is made by the syllabus you study from and who stands beside you until exam day.
The only credential carrying the audit seal
The JCPA alone is the legal key to practising audit in Jordan.
The first specialised centre
Sarh was the first centre to specialise in preparing Jordanian certified public accountants.
Seven Arabic textbooks
A complete Arabic syllabus written by the Sarh team, covering every paper in the exam.
90% of those who pass are ours
The overall pass rate is around 40%, and roughly 90% of those who pass studied with us.
Slide decks written in-house
Summaries and slides that condense the syllabus onto what the exam asks.
The question bank
More than 4,000 questions in Arabic on the SarhOnline platform, each with an explanation.
A complete library in your hands
Seven parts covering both exam papers in full — from financial accounting and auditing standards through to income tax, sales tax and the legislation governing the profession.
- Entirely in Arabic — explanation and terminology in your own language, with no barrier.
- 2026 edition — updated to the latest legislation and standards in force.
- Built for the exam — ordered by what actually appears in the JACPA papers.

Paper two — Financial four parts
| Part | Title | What it covers |
|---|---|---|
| Part one | Financial accounting | The foundation the rest is built on: the financial statements and their treatment. |
| Part two | Cost, managerial and theoretical accounting | Costing systems, management accounting and the theoretical framework of the profession. |
| Part three | International auditing standards | The international auditing standards and how they are applied in practice. |
| Part four | International financial reporting standards | IFRS and its effect on preparing the financial statements. |
Paper one — Legislation three parts
| Part | Title | What it covers |
|---|---|---|
| Part five | Sales tax | The general sales tax law and its application. |
| Part six | Income tax | The Jordanian income tax law and its treatments. |
| Part seven | Other legislation | Company law and the rest of the legislation governing the profession. |

Attend the way that suits you
Same lectures, same instructor, same materials — only where you sit changes. Most of our students are in full-time work, and the timetable is built around that.
- In person — interactive lectures at Sarh with live discussion and questions worked through in class.
- Live online — the same session at the same time, with full interaction with the instructor and the group.
- Recordings — if you cannot attend, the recording reaches you and stays available for seven days.

Know exactly where you stand
A weekly plan built around your exam date and how fast you work through questions; a readiness score measuring your accuracy, your coverage of the bank and your best mock result; and spaced review that brings back the questions you got wrong just as you are about to forget them.
It explains in Arabic, and marks your writing the way an examiner would
Allam is built on the JCPA textbooks and Sarh’s question bank, not on general knowledge. Write your long-form answer exactly as you would in the exam and it gives you a score out of 100, with the reasons for each deduction and what would raise it.
- Any question or concept explained in Arabic, step by step.
- Written answers and practical cases marked.
- A study plan that adapts to your pace and your weak points.
Illustrative
Exam information
Everything you need to know before you sit it, from the association’s requirements to the shape of the two papers.
| Administered by | The Jordanian Association of Certified Public Accountants, which regulates the profession and the exam. |
| Entry requirements | A bachelor’s degree or diploma in accounting, or its equivalent. |
| When it is held | Twice a year, in June and December. |
| Where it is held | The University of Jordan. |
| Papers | Two: Legislation, and Financial. |
| Question format | Multiple-choice and essay questions, three hours per paper. |
| Pass rate | Around 40% overall, and Sarh students make up roughly 90% of those who pass. |
Past JCPA exam papers
Papers issued by the licensing committee of the Higher Council for the Accountancy Profession — published here free for every candidate, with no sign-up.
Paper one — Legislation 6 papers
Paper two — Financial 7 papers
Everything in one place
The course, the syllabus and the question bank — take them together or separately.
The full JCPA course
153 training hours in person or online, with the syllabus, the slides and the question bank.
SyllabusThe seven textbooks
The complete JCPA syllabus in Arabic, written at Sarh, 2026 edition.
PracticeThe online question bank
More than 4,000 questions in Arabic, each with an explanation.
Your route to the certificate
From the first lecture to the audit seal, step by step.
Enrol
You receive the seven textbooks, the slide decks and the online question bank.
Attend
153 hours covering both papers, in person or online.
Work past sittings
You practise on more than 4,000 questions, mock exams and the past papers.
Sit the exam
At the University of Jordan, in the June or December sitting.
The audit seal
Passing both papers makes you a licensed Jordanian certified public accountant.
Graduates
Accountants from new graduates to audit-firm owners with more than 17 years behind them — all of them came through here.
I graduated three years ago, and after a year in work I decided to start the JCPA. At first I heard it was hard and full of challenges, so I tried to study on my own, but honestly it was difficult. Then I enrolled at Sarh and the difference was considerable, particularly with the commitment to the lectures and the follow-up with the instructors — any question was resolved on the spot. I sat it the first time and was unlucky, close to passing at 62%, but the second time I focused more on working through questions and revision, and thank God I passed. Honestly the second attempt embedded the material more, and I would advise any accounting graduate to sit the JCPA because it summarises and reinforces everything they studied at university in a practical, focused way.
Hamza FreihatI have close to 17 years of experience in accounting and financial consulting, and thank God I passed the JCPA in both the Financial paper and Legislation. The Financial paper took several attempts before I passed it, while I passed Legislation at the first attempt. In my view the JCPA is the most important credential in accounting in Jordan and represents the culmination of a professional path, for the comprehensive knowledge it gives of both the financial and the legislative side. What matters always is continuing to learn and develop yourself to keep pace with the profession.
Mahmoud ShihahHead of Consulting and Accounting — Al-Madar AuditingFirst, my thanks and appreciation to Sarh training centre — management, instructors and staff, every thanks to them. I heard the JCPA was an important Jordanian credential; I started the course at Sarh for the exam and thank God I succeeded and passed both the first and second papers at the first attempt. I had heard from people that it was a hard, impossible certification, but so long as a person has the will, nothing is impossible.
Assaf Al-AssafOwner, Sama Al-Aoun International AuditingFrequently asked
What candidates ask us most before enrolling.
How many hours is the course?
153 training hours covering both exam papers.
What are the entry requirements?
A bachelor’s degree or diploma in accounting, or its equivalent.
What is the pass rate?
Around 40% overall, and 90% of those who pass are Sarh students.
Is the syllabus in Arabic?
Yes — seven textbooks entirely in Arabic written by the Sarh team, 2026 edition.
Are there past exam questions?
Yes — a bank of more than 4,000 questions in Arabic with explanations on the SarhOnline platform, plus the past papers published free on this page.
Where and when is the exam?
At the University of Jordan, in June and December each year.
What is the exam like?
Two papers — Legislation and Financial — with multiple-choice and essay questions, three hours per paper.
Is the lecture recorded?
Yes. If you cannot attend, the recording reaches you and stays available for seven days.
Start where 90% of those who pass started
The exam is hard, but it is not impossible. What you need is a complete Arabic syllabus, the past sittings, and an instructor who has walked hundreds of candidates through it before you.
