Technical articles

Technical articles - UK exam

Corporation tax
Relevant to those sitting FTX–UK  in June and December 2022
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.

Finance Act 2021
Relevant to those sitting FTX–UK in June and December 2022
This article summarises the changes made by the UK Finance Act 2021.

Technical articles - variant exams

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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