International University of Technoscience – Abidjan

SPECIALISTE DES CERTIFICATIONS PROFESSIONNELLES INTERNATIONALES

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MODULE P4

ACCA AFM (Advanced Financial Management)

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MODULE P5

ACCA APM (Advanced Performance Management)

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MODULE P6

ACCA ATX (Advanced Taxation)

A- Understand Taxation rules

  1. Income and income tax liabilites
  2. Chargeablegains and capital gains tax liabilities
  3. Inheritance tax
  4. Corporate tax liabilities
  5. Stamp taxes
  6. Values added taxe, tax administration

B- The impact of relevant taxes on various situations and courses of action, including the interaction of taxes

  1. Taxes applicable to a given situation or course of action and their impact
  2. Alternative ways of achieving personal or business outcomes may lead to different tax consequences
  3. Taxation effects of the financial decisions made by businesses
  4. Statutory obligations imposed in a given situation

C- Minimssing and/or deferring tax liabilities by the use of standard tax planning measures

  1. Types of investment and other expenditure that will result in a reduction in tax liabilities for an individual and /or a business
  2. Legitimate tax planning measures, by which the tax liabilities arising from a particular situation or course of action can be mitigated
  3. The appropriateness of such investment, expenditure or measures, given a particular taxpayer’s circumstances or stated objectives
  4. The mitigation of tax in the manner recommended, by reference to numerical analysis and/or reasoned argument
  5. Ethical and professional issues arising from the giving of tax planning advice
  6. Current issues in taxation

D- Communicating with clients, HM Revenue and Customs and other professionals

  1. Communication of advice, recommandation in the required format
  2. 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

    1. International regulatory frameworks for audit and assurance services
    2. Money laundering
    3. Laws and regulations

    B-Professional and Ethical Considerations

    1. Code of Ethics for Professional Accountants
    2. Fraud and error
    3. Professional liabilty

    C- Quality management

    1. Quality management (firm and engagement level)
    2. Advertising, tendering and obtaining professional work and fees
    3. Professional appointments

    D- Planning and conducting an audit of historical financial information

    1. Planning, Materiality and Assessing the risk of material misstatement
    2. Evidence and testing considerations
    3. Audit procedures and obtaining evidence
    4. Using the work of others
    5. Group audits

    E- Completion, review and reporting

    1. Susequent events and going concern
    2. Completion and final review
    3. Auditor’s reports
    4. Reports to those charged with governace and management

    F- Other aasignments

    1. Audit-related and assurance services
    2. Specific assignments
    3. The audit of social, environmental and integrated reporting
    4. The audit of performance information(pre-determined objectives) in the public sector
    5. Reporting on other assignments

    G- Current Issues and developments

    1. Professional and ethical  development
    2. Other current issues

    H- professional skills

    1. Communcation
    2. Analysis and evaluation
    3. Professional Scepticism and judgement
    4. Commercial acumen

    I- Employability and technology skills

    1. Use computer technology to efficiently access and manipulate relevant information
    2. Work and relevant response options, using available functions and technology, as required by the workspace.
    3. Navigate windows and computer screens to create and amend responses to exam requirement, using the appropriate tools
    4. Present data and information effectively using the appropriate tools
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