AICPA Controller 2 Bundle | 17 CPE Online
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Official AICPA & CIMA Controller 2 Bundle — 17 CPE credits of online self-study in advanced controllership. Build stronger skills across consolidated statements, foreign currency accounting, financial statement analysis, benchmarking, transfer pricing, performance reporting and digital transformation. This is the advanced layer of controllership — Controller 1 Bundle is the official prerequisite. Eduyush is an official AICPA & CIMA channel partner serving learners worldwide, with prices displayed in your regional currency at checkout.
Earn 17 CPE credits and an official AICPA & CIMA digital badge after completing the program · NASBA: Business Management & Organization · Intermediate level · Prerequisite: Controller 1 Bundle · Online self-study · 1-year access
Key takeaways
- Official course title: Controller 2 Bundle (product number CASBUNCONII22SSO)
- CPE value: 17 CPE credits in the NASBA field of study: Business Management and Organization
- Recognition: Earn 17 CPE credits and an official AICPA & CIMA digital badge after completing the program
- Prerequisite: Controller 1 Bundle, per the official AICPA & CIMA listing
- Format and access: Online CPE self-study with 1 year of access after purchase date
- Official intended audience: CAS professionals
What is the AICPA Controller 2 Bundle?
Controller 2 Bundle is an AICPA & CIMA online self-study course for finance professionals who need deeper controllership skills beyond budgeting and basic performance review. It focuses on financial statement accounting, consolidated reporting, analysis, benchmarking, transfer pricing and digital transformation. AICPA & CIMA categorise this as CPE self-study, not a regulated certification.
This course is best viewed as the advanced controllership layer, building on Controller 1 Bundle, which is the official prerequisite. It helps finance professionals interpret complex reporting, draw conclusions from financial analysis, understand consolidation issues and lead technology-driven improvements in the finance function.
Official course facts
The official AICPA & CIMA listing identifies Controller 2 Bundle as an online CPE self-study course at intermediate level, in the NASBA field of Business Management and Organization, with Controller 1 Bundle as the prerequisite.
| Course item | Verified detail |
|---|---|
| Official title | Controller 2 Bundle |
| Provider | AICPA & CIMA |
| Format | CPE Self-study, Online |
| CPE credits | 17 CPE |
| NASBA field of study | Business Management and Organization |
| Level | Intermediate |
| Prerequisite | Controller 1 Bundle |
| Digital badge | Official AICPA & CIMA Controller 2 Bundle digital badge via Credly on completion |
| Availability | 1 year after purchase date with full paid access |
| Product number | CASBUNCONII22SSO |
| Official AICPA & CIMA pricing | Nonmembers $900, AICPA members $750, CIMA members $750 — checked on 13 July 2026, prices may change |
| Official source | AICPA & CIMA Controller 2 Bundle page |
The complete Controller pathway
The two Controller bundles form a pathway. Controller 1 builds the operational foundation with no prerequisite; Controller 2 adds advanced consolidation, analysis and transformation topics and requires Controller 1 first. Each product has its own one-year access period.
| Pathway stage | CPE | Prerequisite |
|---|---|---|
| Controller 1 Bundle | 14.5 | None |
| Controller 2 Bundle (this course) | 17 | Controller 1 Bundle |
| Complete Controller pathway | 31.5 CPE | Complete Controller 1 before Controller 2 |
Who provides what
| Role | Organisation |
|---|---|
| Course provider | AICPA & CIMA (Association of International Certified Professional Accountants) |
| Digital badge issuer | Association of International Certified Professional Accountants, via Credly |
| Authorised reseller and purchase support | Eduyush |
Who should take Controller 2 Bundle?
Official intended audience: CAS professionals. Also relevant, based on the curriculum: controllers, assistant controllers, financial reporting professionals and finance managers who have completed Controller 1 and work in reporting-heavy roles. The fit guide below reflects Eduyush interpretation of the curriculum, alongside the official CAS audience.
| Learner profile | Fit | Why it helps |
|---|---|---|
| CAS professional (official audience) | Strong fit | Supports performance reporting, benchmarking and digital finance advisory for clients. |
| Controller or assistant controller | Strong fit | Builds deeper skills in reporting analysis, consolidation and finance transformation. |
| Financial reporting professional | Strong fit | Covers consolidated statements, foreign currency and financial-statement interpretation. |
| Finance manager supporting transformation | Good fit | Introduces digital transformation vision and strategy for finance teams. |
| Learner needing budgeting and costing first | Prerequisite first | Controller 1 is the official prerequisite and covers budgeting, forecasting, costing and pricing. |
What you learn
Controller 2 Bundle teaches advanced controllership topics including consolidated statements, foreign currency accounting, financial statement analysis, cash cycle evaluation, performance reports, behavioural strategies, beyond budgeting, benchmarking, transfer pricing and digital transformation.
Consolidated statements and foreign currency
Prepare and interpret consolidated statement of changes in equity, consolidated cash flows and foreign currency transactions or operations.
Financial statement analysis and benchmarking
Interpret financial statement analysis, understand its limitations and use benchmarking for external or historical perspective.
Transfer pricing and behaviour
How internal trading and transfer pricing decisions affect behaviour, performance evaluation and management decisions.
Digital transformation for finance leaders
Why digital transformation is happening and how finance leaders develop a vision and strategy for the finance function.
Official learning outcomes, mapped to workplace use
| Official learning outcome | How a finance professional uses it |
|---|---|
| Prepare a consolidated statement of changes in equity and cash flows | Support group reporting and understand consolidation adjustments and outputs. |
| Account for foreign currency transactions and translation of foreign operations | Assess multi-currency transactions and translation issues in group financial statements. |
| Interpret financial statement analysis and its limitations | Draw better conclusions from analysis while recognising where ratios and reports can mislead. |
| Use benchmarking to add an external or historical dimension | Compare performance against history or external data, not only internal targets. |
| Assess behavioural consequences of internal trading and transfer pricing | Understand how internal pricing choices affect manager behaviour and performance evaluation. |
| Identify a vision and strategy for digital transformation | Lead finance process improvement with clearer goals, systems thinking and transformation language. |
What this course is — and is not
| This course is | This course is not |
|---|---|
| Professional self-study CPE education with an official digital badge | A regulated controller certification, designation or job title |
| 17 NASBA CPE credits in Business Management | A CPA licence or university qualification |
| The advanced, second step of the Controller pathway | A starting point — Controller 1 Bundle is the prerequisite |
| Intermediate-level learning for experienced finance staff | A beginner introduction to accounting or budgeting |
| AICPA & CIMA learning | Eduyush-created course content |
Controller 1 Bundle vs Controller 2 Bundle
Controller 1 Bundle focuses on budgeting, forecasting, costing, pricing and short-term financial decisions. Controller 2 Bundle is more advanced and focuses on consolidation, foreign currency, financial statement analysis, benchmarking, transfer pricing and digital transformation.
| Decision point | Controller 1 Bundle | Controller 2 Bundle |
|---|---|---|
| Main question | How do we budget, cost, price and manage performance? | How do we analyse complex reporting and lead digital finance change? |
| Core focus | Budgeting, forecasting, variance, costing, pricing and decisions | Consolidation, reporting analysis, benchmarking, transfer pricing and digital transformation |
| CPE credits | 14.5 CPE | 17 CPE |
| Best for | Senior accountants and finance managers building controllership foundations | Controllers and reporting professionals handling more complex finance work |
| Eduyush link | Controller 1 Bundle | Controller 2 Bundle (this course) |
Which AICPA Controller, CFO or CAS course should you choose?
Quick decision guide
- Budgeting, forecasting and costing — start with Controller 1 Bundle (the prerequisite for this course).
- Consolidation, financial-reporting analysis and digital finance — choose Controller 2 Bundle (this course).
- Capital structure, valuation and acquisitions — compare CAS CFO Financial II.
- Strategy and leadership — compare CAS CVO I.
- A full advisory pathway — browse the CAS virtual CFO and strategic finance collection.
Why buy Controller 2 Bundle through Eduyush?
Eduyush is an authorised reseller of selected AICPA & CIMA learning products, serving learners worldwide. Prices are displayed in your regional currency at checkout, and the Eduyush team processes your enrolment so the activation email comes directly from AICPA within 1–2 working days.
Eduyush support includes
- Regional pricing support where available for eligible learners, with checkout in your local currency
- Enrolment processed by the Eduyush team — AICPA activation email within 1–2 working days
- Course selection guidance, including whether Controller 1, Controller 2 or a CFO course fits your role
- Activation and access guidance after purchase
- Support for teams and firms buying multiple AICPA & CIMA learning products
Comparing AICPA finance pathways? Browse the AICPA certifications collection, the CAS virtual CFO collection, or Eduyush guidance on the best CFO courses.
FAQs on the AICPA Controller 2 Bundle
Is Controller 2 Bundle an official AICPA & CIMA course?
Yes. Controller 2 Bundle is listed on the official AICPA & CIMA website as a CPE self-study online course. The official listing states 17 CPE credits, intermediate level, Business Management and Organization field of study and product number CASBUNCONII22SSO.
Does Controller 2 Bundle include a digital badge?
Yes. Learners who satisfy the completion criteria can earn an official AICPA & CIMA Controller 2 Bundle digital badge, issued by the Association of International Certified Professional Accountants through Credly. The badge can be shared on LinkedIn, CVs and email signatures and verified online by employers.
Is Controller 1 Bundle required before Controller 2 Bundle?
Yes. The official AICPA & CIMA course page lists Controller 1 Bundle as the prerequisite for Controller 2 Bundle. That is because Controller 2 moves into advanced topics such as consolidation, foreign currency, financial statement analysis, benchmarking, transfer pricing and digital transformation, which build on the Controller 1 foundation.
Should I take Controller 1 or Controller 2 first?
Start with Controller 1 — it is the official prerequisite and covers budgeting, forecasting, costing and pricing foundations. Move to Controller 2 once you have those skills and need deeper reporting analysis, consolidation and digital transformation topics.
Do I need to be an AICPA or CIMA member?
No. The course is available to nonmembers. AICPA and CIMA members receive the lower member price shown on the official course page.
Does Controller 2 Bundle make me a certified controller?
No. Controller 2 Bundle is professional CPE education and includes a digital badge, but it does not award a regulated controller designation, employment title, CPA licence or university qualification.
How do I complete the course — is there a final exam?
There is no invigilated or exam-centre test to sit. Controller 2 Bundle is online self-study: you work through the modules at your own pace and complete the online self-assessments built into the course. Once you finish all modules and their assessments, your 17 CPE credits are recorded and you can claim the Credly digital badge.
How many CPE credits does Controller 2 Bundle provide?
The official AICPA & CIMA listing states that Controller 2 Bundle provides 17 CPE credits in Business Management and Organization. Learners should check their own CPA, CMA, ACCA, CA or professional body rules before claiming CPE or CPD, because each body applies its own recognition requirements.
How long do I have access, and how long does it take?
You have 1 year of access from the purchase date. The program is fully self-paced. As an Eduyush planning estimate, most learners budget around 18 to 28 hours including assessments, based on roughly one hour of study per CPE credit plus review time.
How soon do I get access after buying through Eduyush?
After you enrol through Eduyush, the Eduyush team processes your enrolment and the activation email comes directly from AICPA within 1 to 2 working days. This is a digital product, so no physical materials are shipped.
Last verified: Official AICPA pricing checked on 13 July 2026 against the official AICPA & CIMA product page. Prices may change. Learners should verify pricing, access, CPE eligibility and course availability before purchase.
