Technical articles

Paper FTX (UK)

Finance Act 2017
Relevant to those sitting Paper FTX (UK) in June and December 2018
This article summarises the changes made by the UK Finance Act 2017.

Corporation tax
Relevant to those sitting Paper FTX (UK) in June and December 2018
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

Adjustment of profit
Relevant to Paper 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 Paper 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

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