Start the fifth year
and Prepare your exams
MODULE P6
ACCA ATX (Advanced Taxation)
A- Understand Taxation rules
- Income and income tax liabilites
- Chargeablegains and capital gains tax liabilities
- Inheritance tax
- Corporate tax liabilities
- Stamp taxes
- Values added taxe, tax administration
B- The impact of relevant taxes on various situations and courses of action, including the interaction of taxes
- Taxes applicable to a given situation or course of action and their impact
- Alternative ways of achieving personal or business outcomes may lead to different tax consequences
- Taxation effects of the financial decisions made by businesses
- Statutory obligations imposed in a given situation
C- Minimssing and/or deferring tax liabilities by the use of standard tax planning measures
- Types of investment and other expenditure that will result in a reduction in tax liabilities for an individual and /or a business
- Legitimate tax planning measures, by which the tax liabilities arising from a particular situation or course of action can be mitigated
- The appropriateness of such investment, expenditure or measures, given a particular taxpayer’s circumstances or stated objectives
- The mitigation of tax in the manner recommended, by reference to numerical analysis and/or reasoned argument
- Ethical and professional issues arising from the giving of tax planning advice
- Current issues in taxation
D- Communicating with clients, HM Revenue and Customs and other professionals
- Communication of advice, recommandation in the required format
- Presentation of written information, in language appropriate to the purpose of the communication and the intended recipient
MODULE P7
ACCA AAA (Advanced Audit and Assurance)
A-Regulatory Environment
- International regulatory frameworks for audit and assurance services
- Money laundering
- Laws and regulations
B-Professional and Ethical Considerations
- Code of Ethics for Professional Accountants
- Fraud and error
- Professional liabilty
C- Quality management
- Quality management (firm and engagement level)
- Advertising, tendering and obtaining professional work and fees
- Professional appointments
D- Planning and conducting an audit of historical financial information
- Planning, Materiality and Assessing the risk of material misstatement
- Evidence and testing considerations
- Audit procedures and obtaining evidence
- Using the work of others
- Group audits
E- Completion, review and reporting
- Susequent events and going concern
- Completion and final review
- Auditor’s reports
- Reports to those charged with governace and management
F- Other aasignments
- Audit-related and assurance services
- Specific assignments
- The audit of social, environmental and integrated reporting
- The audit of performance information(pre-determined objectives) in the public sector
- Reporting on other assignments
G- Current Issues and developments
- Professional and ethical development
- Other current issues
H- professional skills
- Communcation
- Analysis and evaluation
- Professional Scepticism and judgement
- Commercial acumen
I- Employability and technology skills
- Use computer technology to efficiently access and manipulate relevant information
- Work and relevant response options, using available functions and technology, as required by the workspace.
- Navigate windows and computer screens to create and amend responses to exam requirement, using the appropriate tools
- Present data and information effectively using the appropriate tools
English 
French