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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
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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
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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
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ACCA SBR-INT Strategic Business Reporting
What you'll learn
On successful completion of this exam, candidates should be able to:
Apply fundamental ethical and professional principles to ethical dilemmas and discuss the consequences of unethical behaviour
Evaluate the appropriateness of the financial reporting framework and critically discuss changes in accounting regulation
Apply professional judgement in the reporting of the financial performance of a range of entities
NOTE the learning outcomes in Section C of the syllabus can apply to: single entities, groups, public sector entities and not-for profit entities (where appropriate)
Prepare the financial statements of groups of entities
Interpret financial statements for different stakeholders
Communicate the impact of changes and potential changes in accounting
regulation on financial reporting
Demonstrate employability and technology skills
ACCA AAA-INT Advanced Audit and Assurance (International Variant)
What you'll learn
On successful completion of this exam, candidates should be able to:
Recognise the legal and regulatory environment and its impact on audit and assurance practice
Demonstrate the ability to work effectively on an assurance or other service engagement within a professional and ethical framework
Assess and recommend appropriate quality control policies and procedures in practice management and recognise the auditor’s position in relation to the acceptance and retention of professional appointments
Identify and formulate the work required to meet the objectives of audit assignments and apply the International Standards on Auditing
Evaluate findings and the results of work performed and draft suitable reports on assignments
Identify and formulate the work required to meet the objectives of non-audit assignments
Understand the current issues and developments relating to the provision of audit-related and assurance services
Demonstrate employability and technology skills
