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Tax and law variants

In a number of countries, you have the opportunity of taking exams based on national tax and law – referred to as variant papers.

You will have chosen your variant papers when you completed your initial registration form and you will not incur additional fees for choosing to take a variant paper.

Due to national requirements, variant papers are not offered for all Joint Examination Schemes. In such cases where the variant is not available, the UK variant will be offered for tax papers and the English or global variant for the law paper.

ACCA Qualification
Variant papers are available for:

• F4, Corporate and Business Law
• F6 Taxation
• P6, Advanced Taxation

Please check the tax and law variants table in the related documents section for details of where variant papers are available. ACCA has a variant paper covering global corporate and business law - you should choose this option if you intend to work in a region where ACCA does not offer a national law paper.

CAT Qualification
Variant papers are available for:

• T9, Preparing Tax Computations.

A choice of local tax variant papers are available in Hong Kong, Ireland, Lesotho, Malaysia, Singapore, South Africa and the UK.

Changing your variant paper
If you wish to change your tax and law variant papers please remember to do so by 15 April if you are sitting exams in June and 15 October if you are sitting exams in December. You can change your variant papers through myACCA, your Joint Examination Scheme national body or by contacting ACCA Connect.

Accounting and auditing standards

You have the option of taking the accounting and auditing papers based on international standards or UK standards, and for the ACCA Qualification you will also have the option of taking the papers based on national standards in certain countries.

You can select which standards you wish to follow for each individual accounting and audit paper - for example, you may wish to study UK accounting standards and International standards of auditing.

ACCA Qualification
The following papers are based on International standards for financial reporting and auditing:

• F3, Financial Accounting (or MFA for students registered under the MSER)
• F7, Financial Reporting
• F8, Audit and Assurance
• P2, Corporate Reporting
• P7, Advanced Audit and Assurance.

In Hong Kong, Ireland, Malaysia, Singapore and the UK, these papers have been adapted for national accountancy practices. If you live in a country where there are no adapted national standards then you should choose either the International or UK standards. If you live in a country where adapted national standards are available, you should choose between International or the national adapted standard.

The tax variant you chose at the time of registration will be used to determine the accounting and auditing standards you can attempt. You will need to select which accounting and auditing standards you wish to be examined on when you enter for any of the accounting and auditing papers by completing the Examination Entry Form.

The accounting and auditing table in the related documents shows the standards you will be offered, based on the tax variant you selected.

CAT Qualification
The following accounting and auditing papers can be taken based on international or UK standards:

• T1, Recording Financial Transactions
• T3, Maintaining Financial Records
• T6, Drafting Financial Statements
• T8, Implementing Audit Procedures
  

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