Access our newly published technical articles, which are relevant to a range of papers in the ACCA Qualification and the Foundations level
|A matter of principle||Paper FA2|
|Payback and discounted payback||Paper FFM|
|The pitfalls of interest deduction claims by individual taxpayers||Papers F6 (HKG) and
|Pakistan's tax laws||Paper F6 (PKN)|
|Share-based remuneration||Paper P6 (IRL)|
|IAASB developments||Paper P7|
|Accounting issues||Paper P7|
|Auditor liability||Paper P7|
The purpose of a technical article is to do one of the following:
- Elaborate on a technical area in which students perform badly in the exam
- Give extra information about areas that are newer to the syllabus, which may therefore have less coverage than more traditional areas
- Give an examiner’s specific focus on a given topic
The articles are not intended for one sitting only, with the possible exception of taxation. Tax articles tend to be updated annually to comply with legal changes. Otherwise, we aim for a suite of articles relating to a paper.
Students should give equal attention to all articles on the website in preparation for a specific exam. Articles are not simply written to target one exam.
Since changing to the new syllabus, any articles deemed equally relevant to a new paper were carried forward. These have as much value as more recent articles.
All technical articles – whether written by examiners or other writers – are equally important as no article is published if it does not assist students in some way.