Featured
ACCA AA Audit and Assurance
What you'll learn
On successful completion of this exam, candidates should be able to:
Explain the concept of audit and assurance and the functions of audit, corporate governance, including ethics and professional conduct.
Demonstrate how the auditor obtains and accepts audit engagements, obtains an understanding of the entity and its environment, assesses the risk of material misstatement (whether arising from fraud or other irregularities) and plans an audit of financial statements
Describe and evaluate internal controls, techniques and audit tests, including IT systems to identify and communicate control risks and their potential consequences, making appropriate recommendations. Describe the scope, role and function of internal audit.
Identify and describe the work and evidence obtained by the auditor and others required to meet the objectives of audit engagements and the application of the International Standards on Auditing (ISAs)
Explain how consideration of subsequent events and the going concern principle can inform the conclusions from audit work and are reflected in different types of auditor’s report, written representations and the final review and report.
Demonstrate employability and technology skills
ACCA FM Financial Management
What you'll learn
On successful completion of this exam, candidates should be able to:
Discuss the role and purpose of the financial management function
Assess and discuss the impact of the economic environment on financial management
Discuss and apply working capital management techniques
Carry out effective investment appraisal
Identify and evaluate alternative sources of business finance
Discuss and apply principles of business and asset valuations
Explain and apply risk management techniques in business
Apply employability and technology skills
Featured
ACCA TX-UK Taxation (UK Variant)
What you'll learn
On successful completion of this exam, candidates should be able to:
Explain the operation and scope of the tax system and the obligations of tax payers and/or their agents and the implications of non-compliance
Explain and compute the income tax liabilities of individuals and the effect of national insurance contributions (NIC) on employees, employers and the self-employed
Explain and compute the chargeable gains arising on individuals
Explain and compute the inheritance tax liabilities of individuals
Explain and compute the corporation tax liabilities of individual companies and groups of companies
Explain and compute the effects of value added tax on incorporated and unincorporated businesses
Demonstrate employability and technology skills
Featured
ACCA TX-ZAF Taxation (South African Variant)
What you'll learn
On successful completion of this exam, candidates should be able to:
Explain the operation and scope of the South African tax system and the obligations of tax payers and/or their agents.
Explain and compute the income tax liabilities of individuals.
Explain and compute the income tax liabilities of companies.
Explain and compute the chargeable capital gains arising on companies and individuals.
Explain and compute the effects of value added tax on incorporated and unincorporated businesses.
Demonstrate employability and technology skills
