Technical articles

Paper FTX (UK)

Finance Act 2020
Relevant to those sitting FTX–UK in June and December 2021
This article summarises the changes made by the UK Finance Act 2020.

Corporation tax
Relevant to those sitting FTX–UK  in June and December 2021
This article is written to assist candidates in approaching and succeeding in Question 2 of FTX. It covers the common areas of corporation tax and highlights the common errors and pitfalls made by those taking the exam.

Paper FTX - variant papers

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.

Adjustment of profit
Relevant to FTX (IRL)
This article looks at the change of approach in relation to the adjustment of profits questions for both income and corporation tax for FTX (IRL), which is effective from the June 2015 exam sitting.

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.

Exam support resources

Return to the exam resource finder to locate other materials to help with your studies