Technical articles

Technical articles - UK exam

Corporation tax
Relevant to those sitting FTX–UK  in June and December 2024
This article is written to assist candidates in attempting and hopefully succeeding in the 15-mark corporation tax question in section B of the FTX-UK exam.

Finance Act 2023
Relevant to those sitting FTX–UK in June and December 2024
This article summarises the changes made by the UK Finance Act 2023.

Technical articles - variant exams

Tax administration
Relevant to FTX-MYS
This article is relevant for candidates preparing for the FTX-MYS Foundations in Taxation exam. It addresses the income tax administrative provisions for individuals and companies, with a focus on areas which are frequently examined. The article is based on prevailing laws as at 31 March 2022.

Transitioning into sales tax and service tax – clarifying the confusion
Relevant to FTX-MYS
The article is relevant for candidates preparing for FTX-MYS Foundations in Taxation as well as providing a good foundational read for candidates taking the TX-MYS and ATX-MYS exams. The article is based on prevailing laws as at 31 March 2019.

 

Exam technique

How to answer multiple-choice questions
Answering MCQs successfully requires you to develop a range of skills and exam techniques. Taking the steps set out in this article will help you to maximise your marks.

Computer-based exams
This article considers the benefits of computer-based exams (CBEs), highlights the points that you need to be aware of when completing ACCA's current CBEs, and looks at the different types of questions.

Five steps to multiple-choice success
A five-step approach to answering multiple-choice questions.

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