<?xml version="1.0" encoding="UTF-8" standalone="no"?><?xml-stylesheet href="http://www.blogger.com/styles/atom.css" type="text/css"?><rss xmlns:itunes="http://www.itunes.com/dtds/podcast-1.0.dtd" version="2.0"><channel><title>ACCA Tips and Tricks</title><description>Free ACCA Exam Tips</description><managingEditor>noreply@blogger.com (Anonymous)</managingEditor><pubDate>Sat, 18 Apr 2026 15:45:53 -0700</pubDate><generator>Blogger http://www.blogger.com</generator><openSearch:totalResults xmlns:openSearch="http://a9.com/-/spec/opensearchrss/1.0/">29</openSearch:totalResults><openSearch:startIndex xmlns:openSearch="http://a9.com/-/spec/opensearchrss/1.0/">1</openSearch:startIndex><openSearch:itemsPerPage xmlns:openSearch="http://a9.com/-/spec/opensearchrss/1.0/">25</openSearch:itemsPerPage><link>http://accatipsandtricks.blogspot.com/</link><language>en-us</language><itunes:explicit>no</itunes:explicit><itunes:subtitle>Free ACCA Exam Tips</itunes:subtitle><itunes:owner><itunes:email>noreply@blogger.com</itunes:email></itunes:owner><item><title>How to pass f8 ? Read a story of three attempts.</title><link>http://accatipsandtricks.blogspot.com/2016/02/how-to-pass-f8-read-story-of-three.html</link><category>ACCA</category><category>F8</category><category>F8 exam tips</category><author>noreply@blogger.com (Unknown)</author><pubDate>Fri, 26 Feb 2016 06:52:00 -0800</pubDate><guid isPermaLink="false">tag:blogger.com,1999:blog-9213974725420444953.post-6461978293300184804</guid><description>&lt;div class="separator" style="clear: both; text-align: center;"&gt;
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&lt;div class="separator" style="clear: both; text-align: center;"&gt;
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ACCA paper f8 Audit and Assurance is a theoretical paper . In reading f8 , it feels like it,s easy one and we can pass it easily . But in reality this paper is a tough one in ACCA , &amp;nbsp;because in audit there are general things which you think are easy to grasp but actually you get them escaped from your mind soon after reading .&lt;br /&gt;
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Mostly students struggle in f8 many times and then get passed after many attempts.This article is all about a personal experience of an ACCA student who passed f8 in his third attempt. According to him sharing his personal &amp;nbsp;experience regarding f8 is like helping others to get passed ACCA paper f8 Audit and Assurance paper in first attempt. &amp;nbsp;So here below is his story of three attempts:&lt;br /&gt;
&lt;br /&gt;
&lt;h3&gt;
First attempt :&lt;/h3&gt;
&lt;div&gt;
&lt;br /&gt;&lt;/div&gt;
In first attempt i attended regular classes of f8 . I used bpp textbook and kit and also did some past papers too.My preparation was well and i was like i will get passed easily. In exam i attempted 94% paper and i thought my paper is passed because i wrote a lot and tried to copy textbook lines on the answer sheet.In my mind it was that i attempted majority of the paper so my passing margin is high. Overall knowledge wise &amp;nbsp;i was also good because i followed book in exam particularly. So i was confident that i will get passed in first attempt.

But finally , result comes and i got 49 marks can you imagine i was fail in f8 on 49% . I was upset by seeing my result and started abusing ACCA and examiner's.It was demotivating for me because one more mark and i was pass in audit paper.But there was no other solution to my frustration that i should re-appear in f8 exam to pass it .&lt;br /&gt;
&lt;br /&gt;
&lt;h3&gt;
Second attempt :&lt;/h3&gt;
&lt;div&gt;
&lt;br /&gt;&lt;/div&gt;
&lt;div&gt;
With demotivated heart and energies i started preparing f8 again . In second attempt i was not taking classes again because i was hiding from my friends in college . This time i also used bpp book and bpp kit . My preparation was good enough to pass audit paper this time also. I attempted 85% this time . Due to bad time management this time my safety margin was 35% only . So that,s why i was not sure that i will get passed this time or failed.&amp;nbsp;&lt;/div&gt;
&lt;div&gt;
&lt;br /&gt;&lt;/div&gt;
&lt;div&gt;
But again result comes , i got 48 marks and i was fail in f8 on 48%. I was totally upset . I was confused how to pass f8 paper !&amp;nbsp;&lt;/div&gt;
&lt;div&gt;
&lt;br /&gt;&lt;/div&gt;
&lt;h3&gt;
Third Attempt :&lt;/h3&gt;
&lt;div&gt;
&lt;br /&gt;&lt;/div&gt;
&lt;div&gt;
In third attempt i reviewed my study plan . I was failing my paper again and again . Now one thing was in my mind that there is something wrong with my preparations or study plan not with the ACCA f8 examiner. So first of all i accepted i am wrong somewhere and changed my mind set in favor of examiner that he is right and i am wrong . In third attempt i did some additional things also which are given below :&lt;/div&gt;
&lt;div&gt;
&lt;br /&gt;&lt;/div&gt;
&lt;div&gt;
&lt;span style="color: red;"&gt;1-&lt;/span&gt;Used bpp book / kit , because i love bpp contents due to detailed coverage of my studies and clear explanatory language used by publishers.&lt;br /&gt;
&lt;br /&gt;&lt;/div&gt;
&lt;div&gt;
&lt;span style="color: red;"&gt;2-&lt;/span&gt;This time i did written practice of some past papers to over come time management problem.Because due to bad time management i was unable to attempt 100% paper and it also contributed towards my failure.&lt;/div&gt;
&lt;div&gt;
&lt;br /&gt;
&lt;span style="color: red;"&gt;3-&lt;/span&gt;Interesting thing here is that before attempting this paper i joined audit firm too. I availed this opportunity via a my friend's reference . Joining audit firm changed my mind towards attempting the audit paper in exam. This time i attempted my paper with an auditor mind not as a student who is just writing bookish knowledge on answer sheet.As an auditor mind means auditing something using genuine procedures , judgments , evidences like an practicing &amp;nbsp;auditor and forming conclusions using knowledge built during his auditing assignment .

&lt;span style="color: red;"&gt;5-&lt;/span&gt;One thing was in my mind that i will attempt paper with accuracy this time not just copy pasting my bookish knowledge on answer sheet.So i wrote to the point and concise this time in exam.&lt;br /&gt;
&lt;br /&gt;&lt;/div&gt;
&lt;div&gt;
&lt;span style="color: red;"&gt;6-&lt;/span&gt;I read technical articles published on ACCA website.There was 15% of paper from those technical articles . It means reading technical articles for every papers is vital and has a worth in paper.&lt;br /&gt;
&lt;br /&gt;&lt;/div&gt;
&lt;div&gt;
&lt;span style="color: red;"&gt;7-&lt;/span&gt;I made a list of 50 plus words from textbook which were commonly used in exam answers and learned their proper use.&lt;br /&gt;
&lt;span style="color: red;"&gt;&lt;br /&gt;&lt;/span&gt;
&lt;br /&gt;
&lt;br /&gt;
So guys , applying above mentioned areas in my exam i got passed my f8 paper in third attempt at a score of 72 % . Finally i was free from f8 paper for rest of my life i felt like this after passing &amp;nbsp;it. But one thing again i missed in my exam and that was good time management to attempt 100% paper. I attempted almost 90% paper but got 72% marks .&lt;br /&gt;
&lt;br /&gt;&lt;/div&gt;
</description><thr:total xmlns:thr="http://purl.org/syndication/thread/1.0">42</thr:total></item><item><title>List of 63 useful exam formulas for paper F9 </title><link>http://accatipsandtricks.blogspot.com/2016/02/list-of-63-useful-exam-formulas-for.html</link><category>ACCA</category><category>F9</category><category>F9 formulas</category><author>noreply@blogger.com (Anonymous)</author><pubDate>Sat, 13 Feb 2016 02:54:00 -0800</pubDate><guid isPermaLink="false">tag:blogger.com,1999:blog-9213974725420444953.post-814142788677154410</guid><description>&lt;br /&gt;
As we all know , formulas are the mathematical expressions to calculate values for different case scenarios. In ACCA paper&amp;nbsp; f9, there are major some areas like Working Capital&amp;nbsp; Management, Business Valuation, Risk Management, Business Finance and Investment&amp;nbsp; appraisal which require ,&amp;nbsp; knowledge of formulas to calculate values and solution of the questions&amp;nbsp; asked in exams.&lt;br /&gt;
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It means , remembering these formulas is vital in f9 studies. So considering the importance of these formulas i tried to combine all formulas used in financial management paper here in this article after spending a lot of time on going through books , notes and internet research.You can find below these formulas under two headings 'Exam Formulas' and 'Formulas to Learn'.&amp;nbsp; &amp;nbsp; &lt;br /&gt;
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&lt;h3&gt;
Exam Formulas :&lt;b&gt;&lt;span style="font-weight: normal;"&gt;&amp;nbsp; &lt;/span&gt;&lt;/b&gt;&lt;span style="font-weight: normal;"&gt;&lt;/span&gt;&lt;span style="font-weight: normal;"&gt;&amp;nbsp;&lt;/span&gt;&lt;/h3&gt;
&lt;span style="font-weight: normal;"&gt;These formulas will be given on your exam question paper sheet , so you don,t need to worry about remembering these mathematical expressions.&lt;/span&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: red;"&gt;1- &lt;/span&gt;Economic Order Quantity = Square root 2CoD/Ch &amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: red;"&gt;2-&lt;/span&gt; Miller-Orr Model= Return Point = Lower limit + (1/3 * Spread )&lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: red;"&gt;3-&lt;/span&gt; Spread = 3 ( 3/4* transaction cost * variance of cash flows / interest rates )1/3&lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: red;"&gt;4-&lt;/span&gt; The Capital Asset Pricing Model = E(ri) =Rf + Bi (E (rm) - Rf)&lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: red;"&gt;5-&lt;/span&gt; The Asset Beta Formula = Ba = ( Ve /&amp;nbsp; Ve+Vd (1-T) * Be ) + ( Vd (1-T)/ Ve+Vd(1-T) * Bd)&lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: red;"&gt;6-&lt;/span&gt; The Growth Model&amp;nbsp; = Po = Do (1+g) /&amp;nbsp; ( re - g )&lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: red;"&gt;7-&lt;/span&gt; Gordon,s Growth Approximation = g = bre&lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: red;"&gt;8-&lt;/span&gt; The Fisher Formula = ( 1+ i ) = ( 1 + r )( 1 + h )&lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: red;"&gt;9-&lt;/span&gt; Purchasing Power Parity&amp;nbsp; = &amp;nbsp; S1 = So * ( 1 + hc ) / ( 1+ hb )&lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: red;"&gt;10-&lt;/span&gt;Interest Rate Parity = Fo = So * ( 1 + ic ) / ( 1 + ib )&lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: red;"&gt;11-&lt;/span&gt;The Weighted Average Cost of Capital = WACC = ( Ve / Ve + Vd ) ke + ( Vd / Ve + Vd ) kd(1-T)&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&lt;h3&gt;
Formulas to Learn :&lt;/h3&gt;
These formulas are not given on exam question paper . So guys you have to remember these expressions to attempt an exam of F9.&lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: red;"&gt;1-&lt;/span&gt; ROCE = Profit before interest and tax / Capital employed&amp;nbsp; &lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: red;"&gt;2-&lt;/span&gt; ROCE = Profit margin * Asset turnover &lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: red;"&gt;3-&lt;/span&gt; Gearing = Debt / Equity or Debt / Debt + Equity&lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: red;"&gt;4-&lt;/span&gt; Gearing = Prior Charge Capital / Equity capital ( including reserves )&lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: red;"&gt;5-&lt;/span&gt; Interest coverage = PBIT / Interest&lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: red;"&gt;6-&lt;/span&gt; Current ratio = Current assets / Current liabilities&lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: red;"&gt;7-&lt;/span&gt; Quick ratio = Current assets -&amp;nbsp; Inventory / Current liabilities&lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: red;"&gt;8-&lt;/span&gt; Earning per share ( E. P. S ) = Profits distributable to ordinary shareholders ( Earnings ) / No. of ordinary shares issued&lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: red;"&gt;9-&lt;/span&gt; Price Earnings Ratio ( P/E ) = Market price per share / E.P.S&lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: red;"&gt;10-&lt;/span&gt; Dividend Yield = Dividend per share / Market price per share * 100&lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: red;"&gt;11-&lt;/span&gt; Accounts payable period = Payables / Purchases or Cost of sales&amp;nbsp; * 365 days&lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: red;"&gt;12-&lt;/span&gt; Accounts receivables days = Receivables / Credit sales * 365 days&lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: red;"&gt;13-&lt;/span&gt; Inventory days = Inventory / Cost of sales * 365 days&lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: red;"&gt;14-&lt;/span&gt; Inventory days = Finished goods / cost of sales * 365 days&lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: red;"&gt;15-&lt;/span&gt; Work in progress days ( W.I.P ) = Average W.I.P / Cost of sales * 365&lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: red;"&gt;16-&lt;/span&gt; Raw material days = Average raw material inventory / Annual raw material purchases * 365 days&lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: red;"&gt;17-&lt;/span&gt; Equivalent annual cost ( E.A.C&amp;nbsp; ) = PV of cost over one replacement cycle / Annuity factor for the number of years in the cycle &lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: red;"&gt;18-&lt;/span&gt; IRR = a + NPVa / NPVa - NPVb * ( b - a )&lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: red;"&gt;19-&lt;/span&gt; Cost of equity = Ke = D1 / Po&amp;nbsp;+ g&lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: red;"&gt;20-&lt;/span&gt; Cost of debt = Kd = i ( 1 - T ) / Po &lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: red;"&gt;21-&lt;/span&gt; Cost of preference shares = Kpref = Preference dividend / Market Value = d / Po&lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: red;"&gt;22-&lt;/span&gt; Profitability index ( P. I ) = PV of cash flows&amp;nbsp; ( Without capital investment ) / Capital investment &lt;br /&gt;
&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &lt;br /&gt;
&lt;span style="color: red;"&gt;23-&lt;/span&gt; Conversion value = Po ( 1 + g )^n&amp;nbsp; * R&amp;nbsp; Where ,&lt;br /&gt;
&lt;br /&gt;
Po = Current share price&amp;nbsp; , g = Annual growth in share price&amp;nbsp; , R = No. of shares&amp;nbsp; , n = No. of years&lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: red;"&gt;24-&lt;/span&gt; Ke = Dividend growth model = Do ( 1 + g ) / Po + g&lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: red;"&gt;25-&lt;/span&gt; Asset turnover = Sales / Total assets&lt;br /&gt;
&lt;span style="color: red;"&gt;26-&lt;/span&gt; Earnings per share&amp;nbsp; = E.P.S = Earnings ( PAT ) / No . of ordinary shares&lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: red;"&gt;27-&lt;/span&gt; Earnings = E.P.S * No. of ordinary shares &lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: red;"&gt;28-&lt;/span&gt; Dividend cover = E.P.S / D.P.S = Earnings per share / Dividend per share &lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: red;"&gt;29-&lt;/span&gt; Inverse of dividend cover = 1 / P/E * Div. Yield &lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: red;"&gt;30-&lt;/span&gt; Dividend per share = E.P.S / Dividend cover&lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: red;"&gt;31-&lt;/span&gt; Nominal discount rate = 1+i&amp;nbsp; = ( 1&amp;nbsp;+ r ) ( 1 +h )&lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: red;"&gt;32-&lt;/span&gt; Operating gearing = Contribution / PBIT ( Operating profit )&lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: red;"&gt;33-&lt;/span&gt; Financial gearing = Debt / Debt + Equity&lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: red;"&gt;34-&lt;/span&gt; Operating profit = Profit from operations / Sales revenue&amp;nbsp; &lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: red;"&gt;35-&lt;/span&gt; Net profit = Net profit / Net sales or Profit before tax / Sales&lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: red;"&gt;36-&lt;/span&gt; Return on Equity ( R.O.E ) = Profit after tax ( P.A.T ) / Equity&lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: red;"&gt;37-&lt;/span&gt; Minimum ( Buffer ) inventory level = Re-order level - ( Avg. usage * Ag. lead time ) &lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: red;"&gt;38-&lt;/span&gt; Average inventory = Buffer or min. inventory level + Re-order quantity / 2&lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: red;"&gt;39-&lt;/span&gt; PBIT ( Operating profit ) = Interest cover * interest payable&lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: red;"&gt;40-&lt;/span&gt; Total shareholder return = ( P1 - Po ) + D1 / Po&lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: red;"&gt;41-&lt;/span&gt; Inventory =&amp;nbsp; Inventory days * C.G.S / 365&lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: red;"&gt;42-&lt;/span&gt; Receivables = Receivable days * Credit sales / 365&lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: red;"&gt;43-&lt;/span&gt; Payables = Payable days * Credit purchases / 365&lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: red;"&gt;44-&lt;/span&gt; Annual discount cost = [{( 100 / 100 -d )^365/t&amp;nbsp; } - 1 ] %&lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: red;"&gt;45-&lt;/span&gt; Overdraft = Total assets ( C.A + N.C.A ) - N.C.L ( O. S.C+ R.E + Long term loan ) - C. L ( Payables )&lt;br /&gt;
&lt;span style="color: red;"&gt;46-&lt;/span&gt; Assets = Liability + Capital&lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: red;"&gt;47-&lt;/span&gt; Total assets = Total liabilities + Capital ( Equity + O.S.C + R.E )&lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: red;"&gt;48-&lt;/span&gt; Cash operating cycle = Inventory + Payables  - Receivables &lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: red;"&gt;49-&lt;/span&gt; Net working capital = Current assets - Current liabilities &lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: red;"&gt;50-&lt;/span&gt; TERP = No. of old shares * old share price + No. of new shares * New share price / Total no. of shares ( old + new )&lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: red;"&gt;51-&lt;/span&gt; Value of rights = TERP - New share price &lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: red;"&gt;52-&lt;/span&gt; Net assets = Total assets( N.C.A+C.A )&amp;nbsp; - Total liabilities ( N.C.A+C.L ) - Preference shares&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: #3d85c6;"&gt;&lt;b&gt;Important Note &lt;/b&gt;&lt;/span&gt;: If you find any typo&amp;nbsp; error&amp;nbsp; or mathematical error please let us know we will rectify it . And if some formulas are missing or you know some other useful formulas that should be here in above formula list then share with us we will update our formula list. In both cases you can Email us on below given&amp;nbsp; 'Contact Us' Form&amp;nbsp; or can comment below to notify us about above mentioned cases.&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;</description><thr:total xmlns:thr="http://purl.org/syndication/thread/1.0">16</thr:total></item><item><title>Becker ACCA exam tips | September 2015 attempt</title><link>http://accatipsandtricks.blogspot.com/2015/09/becker-acca-exam-tips-september-2015.html</link><category>ACCA exam tips</category><category>Becker</category><author>noreply@blogger.com (Anonymous)</author><pubDate>Thu, 3 Sep 2015 11:34:00 -0700</pubDate><guid isPermaLink="false">tag:blogger.com,1999:blog-9213974725420444953.post-6924939927404219683</guid><description>&lt;br /&gt;
&lt;div class="separator" style="clear: both; text-align: center;"&gt;
&lt;/div&gt;
&lt;span style="color: red;"&gt;Official website:&lt;/span&gt;&lt;a href="http://www.becker.com/" target="_blank"&gt;Becker Professional Education&lt;/a&gt;.These are only hints, intelligent guesses and exam tips by Becker for current September 2015 attempt. Don,t fully rely on these tips. Read every area of text books first and then focus on these tricky , expected exam areas/topics on priority basis.Also read latest technical articles . To read technical articles click here.&amp;nbsp; &lt;br /&gt;
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&lt;br /&gt;
&lt;h2&gt;
&lt;span style="font-weight: normal;"&gt;&lt;span style="font-size: large;"&gt;F7 exam tips by Becker&lt;/span&gt;&lt;/span&gt;&lt;/h2&gt;
&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Consolidation issues.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Revenue recognition.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Substance vs form.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Convertible instruments (IFRS 9)&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Accounting for taxation, as part of final accounts question.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Provisions &amp;amp; contingencies.&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&lt;h2&gt;
&lt;span style="font-size: large;"&gt;&lt;span style="font-weight: normal;"&gt;F8 exam tips by Becker&lt;/span&gt;&lt;/span&gt;&lt;/h2&gt;
&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Audit risk.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Auditor’s report.&lt;br /&gt;
&lt;br /&gt;
&lt;h2&gt;
&lt;span style="font-size: large;"&gt;&lt;span style="font-weight: normal;"&gt;F9 exam tips by Becker&lt;/span&gt;&lt;/span&gt;&lt;/h2&gt;
&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Read the examiner’s/exam teams articles – capital asset pricing model, myopic management , equivalent annual costs and benefits, business valuation, advanced investment appraisal, foreign exchange risk and its management, and introduction to Islamic finance.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;IRR.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;WACC.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Bond valuation.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Dividend policy.&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&lt;h2&gt;
&lt;span style="font-size: large;"&gt;&lt;span style="font-weight: normal;"&gt;P1 exam tips by Becker&lt;/span&gt;&lt;/span&gt;&lt;/h2&gt;
&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Corporate governance (CG) concepts, underlying fundamentals and arrangements.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;CG in other organizations (e.g. public sector, NGOs).&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Types and forms of CG (e.g. rules based, principles based, insider, outsider systems, UK Corporate Governance Code, SoX).&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Agency theory, stakeholders, Mendelow.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Board structures, CEO/chairman, directors, NEDs, committees .&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Internal control and business risk, Turn bull.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Ethical theories and business codes – Kohl berg, Gray, Owen and Adams, Tucker, AAA.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Professions and the public interest.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Corporate social responsibility, corporate citizen, footprints and sustainability.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Integrated reporting, social and environmental auditing.&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&lt;h2&gt;
&lt;span style="font-size: large;"&gt;&lt;span style="font-weight: normal;"&gt;P2 exam tips by Becker&lt;/span&gt;&lt;/span&gt;&lt;/h2&gt;
&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Consolidations in Q1.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Disposals and complex groups (June 2010).&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Disposals (December 2009).&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Step acquisitions (December 2011).&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Cash flow (Dec 2013).&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Foreign Sub (June 2010).&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Complex group (Dec 2012 and June 2013).&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Consolidated profit or loss was examined for the first time in over three years in the June 2014 paper.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Foreign subsidiaries have not been examined for a few exams.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Financial Instruments (IFRS 9) to include hedge accounting, (questions on this topic tend to appear in most exams).&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Employee benefits (IAS 19).&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Leases (IAS 17).&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Share-based Payments (IFRS 2).&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Impairment of assets (IAS 36).&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Deferred Tax (IAS 12).&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&lt;h2&gt;
&lt;span style="font-size: large;"&gt;&lt;span style="font-weight: normal;"&gt;P5 exam tips by Becker&lt;/span&gt;&lt;/span&gt;&lt;/h2&gt;
&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Budgeting.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Financial performance indicators such as NPV and MIRR.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Activity based management.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Fitzgerald and Moon building block model.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Six Sigma.&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&lt;h2&gt;
&lt;span style="font-size: large;"&gt;&lt;span style="font-weight: normal;"&gt;P7 exam tips by Becker&lt;/span&gt;&lt;/span&gt;&lt;/h2&gt;
&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;New audits, tendering.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Planning, materiality, sampling, analytical review.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Audit, business or material misstatement risk.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Group audits, goodwill, joint audit, joint ventures.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Assurance services, PFI, KPI, due diligence, forensic audit, reviews, insolvency (UK and Ireland students only).&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Ethics, practice management and other professional issues.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Any audit matter covering IFRS (IAS 1 to 40 and IFRS 1 to 15 – see P2 syllabus).&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Close down procedures, opening balances, comparatives, other information, going concern, subsequent events, representation letter, emphasis of matter, audit reports.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Outsourcing, service providers, use of an expert.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Corporate governance, internal audit (relating to ethics, outsourcing), audit committees.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Current issues (e.g. quality control and professional skepticism) including integrated reporting.&lt;br /&gt;
&lt;br /&gt;
Source: &lt;a href="http://www.pqaccountant.com/pmag-FFFF0050018001E08E030041.html" target="_blank"&gt;PQ - Magazine&lt;/a&gt;&lt;br /&gt;
&lt;br /&gt;</description><thr:total xmlns:thr="http://purl.org/syndication/thread/1.0">6</thr:total></item><item><title>LSBF ACCA exam tips | September 2015 attempt</title><link>http://accatipsandtricks.blogspot.com/2015/09/lsbf-acca-exam-tips-september-2015.html</link><category>ACCA exam tips</category><category>LSBF</category><author>noreply@blogger.com (Anonymous)</author><pubDate>Tue, 1 Sep 2015 23:03:00 -0700</pubDate><guid isPermaLink="false">tag:blogger.com,1999:blog-9213974725420444953.post-1568652084337195576</guid><description>&lt;br /&gt;
&lt;div class="separator" style="clear: both; text-align: center;"&gt;
&lt;/div&gt;
&lt;div class="separator" style="clear: both; text-align: center;"&gt;
&lt;/div&gt;
&lt;span style="color: red;"&gt;Official website:&lt;a href="http://www.lsbf.org.uk/" target="_blank"&gt; LSBF - Study MBA, ACCA, CIMA, CIM London ,UK&lt;/a&gt;.&lt;/span&gt; These are only hints, intelligent guesses and exam tips by LSBF for September 2015 attempt. Don,t fully rely on these tips. Read every area of text books first and then focus on these tricky and expected exam areas/topics on priority basis. Also read latest technical articles . To read technical articles &lt;a href="http://accatipsandtricks.blogspot.com/2015/08/acca-technical-articles-download.html" target="_blank"&gt;click here&lt;/a&gt;. &lt;br /&gt;
&lt;br /&gt;
&amp;nbsp;&amp;nbsp;
&lt;span style="font-weight: normal;"&gt;&lt;span style="font-size: large;"&gt;&lt;br /&gt;&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;h2&gt;
&lt;span style="font-weight: normal;"&gt;&lt;span style="font-size: large;"&gt;F8 exam tips by LSBF&lt;/span&gt;&lt;/span&gt;&lt;/h2&gt;
&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt; Independence threats / Mitigation.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt; Confidentiality.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt; Audit risk/response with analytical procedures.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt; Control Procedures/tests for payroll, inventory.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt; Substantive procedures for payroll, inventory, provisions.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt; Audit report scenarios.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt; Reliance on internal audit by external audit.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt; Corporate governance advice to company.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt; ISA 250, 260, 560, 570, 720.&lt;br /&gt;
&lt;br /&gt;
&lt;h2&gt;
&lt;span style="font-size: large;"&gt;&lt;span style="font-weight: normal;"&gt;P1 exam tips by LSBF&lt;/span&gt;&lt;/span&gt;&lt;/h2&gt;
&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Unitary/two tier (last examined June 12).&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Chair role/CEO chair split (Dec09, Dec11).&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Reward systems (Dec 13).&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;AGM/ Insider dealing (June 11).&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Comply and Explain or rules vs principle (Dec 12).&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;COSO failures (Dec 12).&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Board responsibility for control (Dec 12).&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Disclosure/information (Dec10, Dec12).&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Risk committee or risk manager (June12, June9).&lt;br /&gt;
&lt;span style="font-weight: normal;"&gt;&lt;span style="color: red;"&gt;*&lt;/span&gt;Strategic/operational risk (Dec 12).&lt;/span&gt;&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Static and dynamic risk (June 11).&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Risk diversification or ALARP (June 13).&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Absolute/relative (Dec 10).&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;AAA model (June 12).&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Tuckers model (Dec 12).&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&lt;h2&gt;
&lt;span style="font-size: large;"&gt;&lt;span style="font-weight: normal;"&gt;P3 exam tips by LSBF&lt;/span&gt;&lt;/span&gt;&lt;/h2&gt;
&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Strategic analysis (perhaps with one of the Les-used models such Ash ridge).&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Strategic choice with numbers (perhaps close or continue or a decision tree)&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;IT controls.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Integrated reporting.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Improving business processes.&lt;br /&gt;
&lt;br /&gt;
&lt;h2&gt;
&lt;/h2&gt;
&lt;h2&gt;
&lt;span style="font-size: large;"&gt;&lt;span style="font-weight: normal;"&gt;P4 exam tips by LSBF&lt;/span&gt;&lt;/span&gt;&lt;/h2&gt;
&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Investment appraisal using adjusted present values or capital rationing.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Cost of capital using the principles of Modigliani and Miller prepositions or geared and ungeared betas.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Mergers and acquisitions - valuation using free cash flows/P/E ratio method, cash offer or share exchange and regulations of takeovers.
&lt;span style="color: red;"&gt;*&lt;/span&gt;Assessing the success of a given capital reconstruction scheme.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Hedging exchange rate or interest rate risk using futures, options and swaps.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Option pricing theory. Real options, example, option to abandon, expand and delay. Valuation of company using the Black-Schole option pricing model.&lt;br /&gt;
&lt;br /&gt;
&lt;h2&gt;
&lt;/h2&gt;
&lt;h2&gt;
&lt;span style="font-size: large;"&gt;&lt;span style="font-weight: normal;"&gt;P5 exam tips by LSBF&lt;/span&gt;&lt;/span&gt;&lt;/h2&gt;
&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Choice of suitable performance metrics for a specific organization (perhaps EVA/Fitzgerald and Moon).&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Impact of the external environment (perhaps how to collect relevant information about changes).&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Modern management accounting techniques (perhaps, TQM / JIT / environmental management accounting).&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Analysis of performance of SBU's (perhaps BCG matrix).&lt;br /&gt;
&lt;br /&gt;
&lt;h2&gt;
&lt;/h2&gt;
&lt;h2&gt;
&lt;span style="font-weight: normal;"&gt;&lt;span style="font-size: large;"&gt;P7 exam tips by LSBF&lt;/span&gt;&lt;/span&gt;&lt;/h2&gt;
&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Business risk and risk of material misstatement.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Matters and Evidence for IAS 23, 24, 37, 38, IFRS 15.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Ethics/Professional Issues including money laundering.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Audit reports scenarios.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;New format audit reports.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Due diligence and forecasts.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Advertising.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Audit of group acquisition/disposal.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;ISA 250, 260, 550, 560, 610.&lt;br /&gt;
&lt;br /&gt;
Source:&amp;nbsp;&lt;a href="http://www.pqaccountant.com/pmag-FFFF0050018001E08E030041.html" target="_blank"&gt;PQ - Magazine&lt;/a&gt;&lt;br /&gt;
&lt;br /&gt;
&amp;nbsp; </description><thr:total xmlns:thr="http://purl.org/syndication/thread/1.0">1</thr:total></item><item><title>BPP ACCA exam tips | September 2015 attempt</title><link>http://accatipsandtricks.blogspot.com/2015/08/bpp-acca-exam-tips-september-2015.html</link><category>ACCA exam tips</category><category>bpp</category><author>noreply@blogger.com (Anonymous)</author><pubDate>Sun, 30 Aug 2015 09:14:00 -0700</pubDate><guid isPermaLink="false">tag:blogger.com,1999:blog-9213974725420444953.post-1448163946063224789</guid><description>&lt;br /&gt;
These are only hints, intelligent guesses and exam tips by BPP 
for September 2015 attempt. Don,t fully rely on these tips. Read every 
area of text books first and then focus on these tricky and expected 
exam areas/topics on priority basis. Also read latest technical articles
 . To read technical articles &lt;a href="http://accatipsandtricks.blogspot.com/2015/08/acca-technical-articles-download.html" target="_blank"&gt;click here&lt;/a&gt;.&lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: red;"&gt;Official website:&lt;/span&gt;&amp;nbsp;&lt;a href="http://www.bpp.com/" target="_blank"&gt;Professional education and university courses&lt;/a&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&lt;span style="font-size: large;"&gt;&lt;span style="font-weight: normal;"&gt;F5 exam tips by BPP&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;br /&gt;
Q1-3&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt; Any syllabus area could be tested here – so study it all!&lt;br /&gt;
&lt;br /&gt;
Q4 &amp;amp; 5&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt; Planning and operational variances.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt; Mix and yield variances and evaluation of the company performance (either as a whole or on a divisional basis).&lt;br /&gt;
&lt;br /&gt;
&lt;h2&gt;
&lt;span style="font-size: large;"&gt;&lt;span style="font-weight: normal;"&gt;F6 exam tips by BPP&lt;/span&gt;&lt;/span&gt;&lt;/h2&gt;
&lt;br /&gt;
Q1 - 4&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt; Property income.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt; Pensions.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;A range of capital gains calculations - chattels, part-disposals, use of capital losses &amp;amp; business reliefs.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Inheritance tax - death tax on lifetime gifts and/or death estate.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;VAT - schemes for small businesses.&lt;br /&gt;
&lt;br /&gt;
Q5 &amp;amp; 6&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt; Income tax – employment income and/or trading income.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt; Corporation tax – capital allowances.&lt;br /&gt;
&lt;h2&gt;
&lt;span style="font-size: large;"&gt;&lt;span style="font-weight: normal;"&gt;F7 exam tips by BPP&lt;/span&gt;&lt;/span&gt;&lt;/h2&gt;
&lt;br /&gt;
Q1 &amp;amp; 2&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt; Interpretation or statement of cash flows.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt; Consolidation.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt; Conceptual framework.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt; Intangible/tangible assets and impairment.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt; Provisions and contingencies.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Revenue and grants.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt; Financial instruments discounted operations/assets held for sale or earnings per share.&lt;br /&gt;
&lt;br /&gt;
Q3&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Could be single entity or a consolidation – statement of profit or loss and other comprehensive income and/or statement of financial position.&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&lt;h2&gt;
&lt;span style="font-size: large;"&gt;&lt;span style="font-weight: normal;"&gt;F8 exam tips by BPP&lt;/span&gt;&lt;/span&gt;&lt;/h2&gt;
&lt;h2&gt;
&lt;span style="font-size: large;"&gt;&lt;span style="font-weight: normal;"&gt;&amp;nbsp;&lt;/span&gt;&lt;/span&gt;&lt;/h2&gt;
Q1 – 4&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Ethical threats and safeguards.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Corporate governance and internal audit.&lt;br /&gt;
&lt;span style="font-weight: normal;"&gt;&lt;span style="color: red;"&gt;*&lt;/span&gt;Audit planning, materiality, audit procedures (substantive procedures), audit finalization and audit reports.&lt;/span&gt;&lt;br /&gt;
&lt;br /&gt;
Q5 &amp;amp; 6&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Audit risk.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Internal control.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Audit procedures – both substantive procedures and tests of controls.&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&lt;h2&gt;
&lt;span style="font-size: large;"&gt;&lt;span style="font-weight: normal;"&gt;F9 exam tips by BPP&lt;/span&gt;&lt;/span&gt;&lt;/h2&gt;
&lt;br /&gt;
Q1 - 3&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Working capital management – the impact of a change in credit period or accepting a factor’s offer.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Business or security valuations – assets method and earnings valuation.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Financial risk management – currency risk or interest rate risk.&lt;br /&gt;
Q4 &amp;amp; 5&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt; Investment appraisal – likely to be NPV with inflation and tax.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Working capital management &amp;amp; business finance – evaluation of financing options, interest coverage and gearing ratios, or a cost of capital calculation.&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&lt;h2&gt;
&lt;span style="font-size: large;"&gt;&lt;span style="font-weight: normal;"&gt;P1 exam tips by BPP&lt;/span&gt;&lt;/span&gt;&lt;/h2&gt;
&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Use of stakeholder, ethical and other CRS theories – all applied to the scenarios.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;June tested the examiner’s technical article on CSR so ensure you are familiar with any new articles.&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&lt;h2&gt;
&lt;span style="font-size: large;"&gt;&lt;span style="font-weight: normal;"&gt;P2 exam tips by BPP&lt;/span&gt;&lt;/span&gt;&lt;/h2&gt;
&lt;h2&gt;
&lt;span style="font-size: large;"&gt;&lt;span style="font-weight: normal;"&gt;&amp;nbsp;&lt;/span&gt;&lt;/span&gt;&lt;/h2&gt;
Q1&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Preparation of a group statement of profit of loss and other comprehensive income and /or statement of financial position or statement of cash flows. This may include a foreign subsidiary, discounted activities, disposal and/or acquisitions. You can add other complications such as financial instruments, pensions, share-based payment and impairments.&lt;br /&gt;
&lt;br /&gt;
Q2 &amp;amp; 3&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Tests a range of topics such as deferred tax, foreign currency transactions, financial instruments, pensions, share-based payment, non-current assets, borrowing costs, and the effect of accounting treatments on earnings per share or ratios.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;The other will test a range of standards such as accounting policies and the framework, leases, grants, IFRS for SMEs, reorganisations, provisions, events after the reporting period and related parties.&lt;br /&gt;
&lt;br /&gt;
Q4&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Revision of the conceptual framework.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Regulatory issues over adoption and consistent application of IFRSs.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Implementation issues.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Revenue recognition.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Management commentary.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Application of the definition of control and significant influence – equity accounting.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Improvements in performance measurement.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Classification in profit or loss vs OCI – see exam team article.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Integrated reporting – see exam team article.&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&lt;h2&gt;
&lt;span style="font-weight: normal;"&gt;&lt;span style="font-size: large;"&gt;P3 exam tips by BPP&lt;/span&gt;&lt;/span&gt;&lt;/h2&gt;
&lt;h2&gt;
&lt;span style="font-weight: normal;"&gt;&lt;span style="font-size: large;"&gt;&amp;nbsp;&lt;/span&gt;&lt;/span&gt;&lt;/h2&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Value chain.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Critical success factors and KPIs.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Role of the corporate parent, including BCG matrix/Ashbridge.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Managing strategic change – force field analysis.&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&lt;h2&gt;
&lt;span style="font-size: large;"&gt;&lt;span style="font-weight: normal;"&gt;P4 exam tips by BPP&lt;/span&gt;&lt;/span&gt;&lt;/h2&gt;
&lt;h2&gt;
&lt;span style="font-size: large;"&gt;&lt;span style="font-weight: normal;"&gt;&amp;nbsp;&lt;/span&gt;&lt;/span&gt;&lt;/h2&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Project appraisal – cost of capital calculations.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Business valuation – also likely to include cost of capital calculations.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Risk management – hedging.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Currency risk management.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Business re-organization.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Real options.&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&lt;h2&gt;
&lt;span style="font-size: large;"&gt;&lt;span style="font-weight: normal;"&gt;P5 exam tips by BPP&lt;/span&gt;&lt;/span&gt;&lt;/h2&gt;
&lt;h2&gt;
&lt;span style="font-size: large;"&gt;&lt;span style="font-weight: normal;"&gt;&amp;nbsp;&lt;/span&gt;&lt;/span&gt;&lt;/h2&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Numerical techniques – KPIs, EVA, transfer pricing, ratios, quality related costs, and ABC.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Building blocks model.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Quality management.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Information reporting – CSFs and KPIs.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Application of strategic models – PEST, Porter’s 5 Forces, value chain.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;HR frameworks – reward &amp;amp; appraisal systems.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Risk management.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Environmental management accounting.&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&lt;h2&gt;
&lt;span style="font-size: large;"&gt;&lt;span style="font-weight: normal;"&gt;P6 exam tips by BPP&lt;/span&gt;&lt;/span&gt;&lt;/h2&gt;
&lt;h2&gt;
&lt;span style="font-size: large;"&gt;&lt;span style="font-weight: normal;"&gt;&amp;nbsp;&lt;/span&gt;&lt;/span&gt;&lt;/h2&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Groups of companies involving overseas aspects.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Unincorporated business particularly loss relief or involving a partnership.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Capital gains tax versus inheritance tax.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Overseas aspects, particularly the new rules on residence.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Personal service company.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Company purchase of own shares.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Enterprise investment schemes/venture capital trusts.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Change in accounting date.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Takeover.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;VAT partial exemption.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Transfer of trade versus sale of subsidiary.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Dis incorporation relief.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Pensions contributions.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Patent box, research and development expenditure.&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&lt;h2&gt;
&lt;span style="font-size: large;"&gt;&lt;span style="font-weight: normal;"&gt;P7 exam tips by BPP&lt;/span&gt;&lt;/span&gt;&lt;/h2&gt;
&lt;h2&gt;
&lt;span style="font-size: large;"&gt;&lt;span style="font-weight: normal;"&gt;&amp;nbsp;&lt;/span&gt;&lt;/span&gt;&lt;/h2&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Q1: Planning, risk assessment, evidence gathering and practice management Issues – including financial statements extracts.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Q2: Non-audit engagement – PFI, due diligence, audit completion or consolidated groups.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Audit evidence and financial reporting issues.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Practice management including ethics.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Quality control and reporting – completion and communication.&lt;br /&gt;
&lt;br /&gt;
Source :&amp;nbsp;&lt;a href="http://www.pqaccountant.com/pmag-FFFF0050018001DF8DFEA041.html" target="_blank"&gt;PQ - Magazine&lt;/a&gt;&lt;br /&gt;
&lt;br /&gt;
&amp;nbsp; </description><thr:total xmlns:thr="http://purl.org/syndication/thread/1.0">3</thr:total></item><item><title>First Intuition ACCA exam tips | Septmber 2015 </title><link>http://accatipsandtricks.blogspot.com/2015/08/first-intuition-acca-exam-tips-septmber.html</link><category>ACCA exam tips</category><category>First Intuition</category><author>noreply@blogger.com (Anonymous)</author><pubDate>Sat, 29 Aug 2015 11:48:00 -0700</pubDate><guid isPermaLink="false">tag:blogger.com,1999:blog-9213974725420444953.post-5552745628185420364</guid><description>&lt;br /&gt;
These are only hints, intelligent guesses and exam tips by First Intuition 
for September 2015 attempt. Don,t fully rely on these tips. Read every 
area of text books first and then focus on these tricky and expected 
exam areas/topics on priority basis. Also read latest technical articles
 . To read technical articles &lt;a href="http://accatipsandtricks.blogspot.com/2015/08/acca-technical-articles-download.html" target="_blank"&gt;click here&lt;/a&gt;.&lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: red;"&gt;Official website:&lt;/span&gt;&amp;nbsp;&lt;a href="http://www.firstintuition.co.uk/" target="_blank"&gt;First Intuition Accountancy Tuition Provider&lt;/a&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&lt;span style="font-size: large;"&gt;&lt;span style="font-weight: normal;"&gt;F5 exam tips by First Intuition&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: red;"&gt;* &lt;/span&gt;Target costing.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt; Life cycle costing.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt; Cost volume profit analysis (CVP ).&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt; Limiting factors.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt; Risk measurement.&lt;br /&gt;
&lt;span style="font-weight: normal;"&gt;&lt;span style="color: red;"&gt;*&lt;/span&gt; Flexed budget and budgeting discussion.&lt;/span&gt;&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt; Financial and non-financial performance Indicators.&lt;br /&gt;
&lt;br /&gt;
&lt;h2&gt;
&lt;span style="font-size: large;"&gt;&lt;span style="font-weight: normal;"&gt;F6 exam tips by First Intuition&lt;/span&gt;&lt;/span&gt;&lt;/h2&gt;
&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt; Employment/self-employment.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt; PAYE.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt; Opening years and change of year end for sole traders.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt; Capital allowances.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt; VAT default surcharge and VAT invoice contents and annual accounting.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt; CGT: Principal private residence and entrepreneur’s relief, chattels.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt; IHT lifetime and death transfers.&lt;br /&gt;
&lt;br /&gt;
&lt;h2&gt;
&lt;span style="font-size: large;"&gt;&lt;span style="font-weight: normal;"&gt;F7 exam tips by First Intuition&lt;/span&gt;&lt;/span&gt;&lt;/h2&gt;
&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt; Extracts from single company accounts including non-current assets, taxation and IFRS 15.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt; Interpretation of accounts including a statement of cash flows.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt; Consolidated SFP and/or SPL with associate, PUP and fair value adjustments.&lt;br /&gt;
&lt;br /&gt;
&lt;h2&gt;
&lt;span style="font-size: large;"&gt;&lt;span style="font-weight: normal;"&gt;F8 exam tips by First Intuition&lt;/span&gt;&lt;/span&gt;&lt;/h2&gt;
&lt;h2&gt;
&lt;span style="font-size: large;"&gt;&lt;span style="font-weight: normal;"&gt;&amp;nbsp;&lt;/span&gt;&lt;/span&gt;&lt;/h2&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt; Ethics.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt; Audit risk and auditor response.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt; Internal control - deficiencies, implications and recommendations on revenue and receivables or payroll cycle.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt; Audit evidence and substantive testing.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt; Subsequent events, written representations and going concern&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt; Modified auditors reports.&lt;br /&gt;
&lt;br /&gt;
&lt;h2&gt;
&lt;span style="font-size: large;"&gt;&lt;span style="font-weight: normal;"&gt;F9 exam tips by First Intuition&lt;/span&gt;&lt;/span&gt;&lt;/h2&gt;
&lt;h2&gt;
&lt;span style="font-size: large;"&gt;&lt;span style="font-weight: normal;"&gt;&amp;nbsp;&lt;/span&gt;&lt;/span&gt;&lt;/h2&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt; Discussion of the economic environment and the impact on interest and exchange rates.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt; Working capital management.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt; Investment appraisal &amp;amp; cost of capital.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt; Business valuations.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt; Risk management.&lt;br /&gt;
&lt;br /&gt;
&lt;span style="font-size: large;"&gt;&lt;span style="font-weight: normal;"&gt;P1 exam tips by First Intuition&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt; 50 mark scenario question, to include: ethics, Tuckers 5 questions, single vs two tier board structures also corporate social responsibility.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt; Optional questions to include: Importance of internal controls, governance committees and structure of directors remuneration, business risks, integrated reporting and environmental reporting.&lt;br /&gt;
&lt;br /&gt;
&lt;h2&gt;
&lt;span style="font-size: large;"&gt;&lt;span style="font-weight: normal;"&gt;P2 exam tips by First Intuition&lt;/span&gt;&lt;/span&gt;&lt;/h2&gt;
&lt;h2&gt;
&lt;span style="font-size: large;"&gt;&lt;span style="font-weight: normal;"&gt;&amp;nbsp;&lt;/span&gt;&lt;/span&gt;&lt;/h2&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt; Q1: Group question on foreign subsidiary. Will contain a variety of non-group topics too.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt; Ethics.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt; Revenue recognition or leases – current issue.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt; Deferred tax.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt; Share based payments.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt; Pensions&lt;br /&gt;
&lt;br /&gt;
&lt;h2&gt;
&lt;span style="font-size: large;"&gt;&lt;span style="font-weight: normal;"&gt;P3 exam tips by First Intuition&lt;/span&gt;&lt;/span&gt;&lt;/h2&gt;
&lt;h2&gt;
&lt;span style="font-size: large;"&gt;&lt;span style="font-weight: normal;"&gt;&amp;nbsp;&lt;/span&gt;&lt;/span&gt;&lt;/h2&gt;
Section A&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt; Environmental analysis, people with financial analysis.&lt;br /&gt;
Section B&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt; Project management.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt; Strategic action.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt; Information technology – pricing strategy.&lt;br /&gt;
&lt;br /&gt;
&lt;h2&gt;
&lt;span style="font-size: large;"&gt;&lt;span style="font-weight: normal;"&gt;P4 exam tips by First Intuition&lt;/span&gt;&lt;/span&gt;&lt;/h2&gt;
&lt;h2&gt;
&lt;span style="font-size: large;"&gt;&lt;span style="font-weight: normal;"&gt;&amp;nbsp;&lt;/span&gt;&lt;/span&gt;&lt;/h2&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt; International investment appraisal techniques focusing on risk management tools such as value at risk.&lt;br /&gt;
&lt;span style="color: red;"&gt;* &lt;/span&gt;Impact on WACC following hedging of interest rate risk.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt; Company valuation based scenario, possible MBO finance to structure.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt; Adjusted present value with link to real options and Black Scholes option pricing model.&lt;br /&gt;
&lt;br /&gt;
&lt;h2&gt;
&lt;span style="font-size: large;"&gt;&lt;span style="font-weight: normal;"&gt;P5 exam tips by First Intuition&lt;/span&gt;&lt;/span&gt;&lt;/h2&gt;
&lt;h2&gt;
&lt;span style="font-size: large;"&gt;&lt;span style="font-weight: normal;"&gt;&amp;nbsp;&lt;/span&gt;&lt;/span&gt;&lt;/h2&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt; Critique an existing performance management system and the performance hierarchy.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt; Transfer pricing.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt; Quality costs and six sigma.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt; Activity based principles.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt; Budgeting.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt; Performance management models - performance pyramid or building block model.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt; Value based approaches to performance management.&lt;br /&gt;
&lt;br /&gt;
&lt;h2&gt;
&lt;span style="font-size: large;"&gt;&lt;span style="font-weight: normal;"&gt;P6 exam tips by First Intuition&lt;/span&gt;&lt;/span&gt;&lt;/h2&gt;
&lt;h2&gt;
&lt;span style="font-size: large;"&gt;&lt;span style="font-weight: normal;"&gt;&amp;nbsp;&lt;/span&gt;&lt;/span&gt;&lt;/h2&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt; Business Property Relief.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt; Use of second spouse nil rate band.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt; Related property.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt; Groups of companies, trading and capital losses.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt; Double tax relief for companies.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt; De-grouping charges.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt; Incorporation relief.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt; Furnished holiday lets.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt; VAT partial exemption.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt; Appeals and the four track tribunal system.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt; Benefits in kind or extra salary, income tax and national insurance implications.&lt;br /&gt;
&lt;br /&gt;
&lt;h2&gt;
&lt;span style="font-size: large;"&gt;&lt;span style="font-weight: normal;"&gt;P7 exam tips by First Intuition&lt;/span&gt;&lt;/span&gt;&lt;/h2&gt;
&lt;h2&gt;
&lt;span style="font-size: large;"&gt;&lt;span style="font-weight: normal;"&gt;&amp;nbsp;&lt;/span&gt;&lt;/span&gt;&lt;/h2&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt; Business risks in a scenario.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt; Identifying ethical and other professional issues in a scenario.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt; Matters to be considered and audit evidence for a couple of core accounting issues.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt; Audit reports.&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt; Money laundering.&lt;br /&gt;
&lt;br /&gt;
Source :&lt;a href="http://www.pqaccountant.com/pmag-FFFF0050018001DE8DFB4041.html" target="_blank"&gt;PQ - Magazine&lt;/a&gt;&lt;br /&gt;
&lt;br /&gt;
&amp;nbsp; </description><thr:total xmlns:thr="http://purl.org/syndication/thread/1.0">3</thr:total></item><item><title>ACCA jobs in UAE | 16 useful job hunting tips </title><link>http://accatipsandtricks.blogspot.com/2015/08/fresh-acca-full-part-qualified-jobs-in.html</link><category>ACCA jobs in UAE</category><category>Random Posts</category><author>noreply@blogger.com (Anonymous)</author><pubDate>Thu, 27 Aug 2015 08:35:00 -0700</pubDate><guid isPermaLink="false">tag:blogger.com,1999:blog-9213974725420444953.post-6901924197947374856</guid><description>&lt;br /&gt;
&lt;div class="separator" style="clear: both; text-align: center;"&gt;
&lt;/div&gt;
I always receive a lot of queries about ACCA jobs in Dubai / UAE . Mostly fresh ACCA qualified part qualified students ask these queries . Usually , you guys ask that&amp;nbsp; i have one or two optional ACCA exams to clear or i am qualified / part qualified and want to visit / move Dubai for a job.&lt;br /&gt;
&lt;br /&gt;
I have no prior experience, so i need your suggestions how can i get 
a job in UAE.&lt;br /&gt;
&lt;br /&gt;
To answer these queries i started to write this article. And after a lot of&amp;nbsp; careful research on forums , meeting with experienced persons and considering my own views i am able to post this article for you now. Read below tips which i got from different sources to get answered your below given queries&amp;nbsp; :&lt;br /&gt;
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&lt;span style="color: red;"&gt;*&lt;/span&gt;acca scope in UAE&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;acca jobs in UAE&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;acca salaries in UAE&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;how to get a job in UAE?&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;fresh acca part qualified jobs in UAE/ Dubai&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;fresh acca affiliate jobs in UAE&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;part qualified acca jobs in middle east&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;jobs for fresh acca in dubai&lt;br /&gt;
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&lt;span style="color: #cc0000;"&gt;&lt;b&gt;#Tip1:&lt;/b&gt;&lt;/span&gt; Remembering Amir khan,s movie 3 idiots , i just want to say , do not run behind jobs , prove your self enough that a job itself comes to you.&amp;nbsp; Do not learn or educate yourself, just for availing or achieving a job. "Q k jis kam k peche ap bhago gy wo ap k agay bhagay ga" :p .&lt;br /&gt;
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&lt;span style="color: #cc0000;"&gt;&lt;b&gt;#Tip2:&lt;/b&gt;&lt;/span&gt; Learn accounting softwares before visiting or applying for jobs in Dubai / Middle East . At least do quick books , tally , sap r12 and then apply , you may find a job.&lt;br /&gt;
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&lt;span style="color: #cc0000;"&gt;&lt;b&gt;#Tip3:&lt;/b&gt;&lt;/span&gt; Apply on &lt;a href="https://dubai.dubizzle.com/jobs/" target="_blank"&gt;dubizzle&lt;/a&gt; to find jobs in UAE . But mostly in Dubai job hunt season starts after September then there will be alot of jobs in the market.&lt;br /&gt;
&lt;span style="color: red;"&gt;&lt;span style="color: #cc0000;"&gt;&lt;b&gt;#Tip4:&lt;/b&gt;&lt;/span&gt; &lt;/span&gt;Try to visit companies and their HR department&amp;nbsp; in personal and keep your demand for salary low. &lt;br /&gt;
&amp;nbsp;Prepare yourself well for the interviews must showcase basic accounting knowledge e.g. double entry etc.&lt;br /&gt;
&lt;br /&gt;
&lt;b&gt;&lt;span style="color: #cc0000;"&gt;#Tip5:&lt;/span&gt; &lt;/b&gt;Don,t rely on CV,s sent&amp;nbsp; through emails only .Check websites of companies &amp;amp; their HR section apply through them and it will be better if you contact their HR dept. through phone or visit their offices one by one.&lt;br /&gt;
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&lt;span style="color: #cc0000;"&gt;&lt;b&gt;#Tip6:&lt;/b&gt;&lt;/span&gt; It does not matter you have experience or not . Mostly job tasks and roles are easy ones like entering data in softwares .Even you don,t get reply if you have experience too , it means there is something else that works for a job hunt&lt;b&gt; e.g reference.&lt;/b&gt;&lt;br /&gt;
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&amp;nbsp;&lt;span style="color: #cc0000;"&gt;&lt;b&gt;#Tip7:&lt;/b&gt;&lt;/span&gt; Master your accounting &amp;amp; finance skills , that means P2 &amp;amp; P4 paper of ACCA they usually ask questions related to these two areas in the interview.&lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: #cc0000;"&gt;&lt;b&gt;#Tip8:&lt;/b&gt;&lt;/span&gt; And excel skills are very important here in UAE. They might handover their laptop to you to test your excel skills. Because your 1st year of experience will be as a junior or an assistant accountant and they usually work on excel and accounting softwares.&lt;br /&gt;
&lt;span style="color: #cc0000;"&gt;&amp;nbsp;&lt;b&gt;#Tip9:&lt;/b&gt;&lt;/span&gt; I myself have given many interviews in different companies and they usually test your excel skills, English and confidence. In very rare cases they will question something related to accounting since u have no experience, they don,t expect much accounting knowledge from you.&lt;br /&gt;
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&lt;span style="color: #cc0000;"&gt;&lt;b&gt;#Tip10:&lt;/b&gt;&lt;/span&gt; What I have observed is that prior experience is vital to land in UAE for jobs. Keep your Excel skills and other accounting skills abreast/updated.&lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: #cc0000;"&gt;&lt;b&gt;#Tip11:&lt;/b&gt;&lt;/span&gt; Stay confident in your job interviews. Your personality, attitude and appearance should support you. Your Gender can be a plus for certain jobs/industries also. &lt;br /&gt;
&lt;span style="color: #cc0000;"&gt;&lt;b&gt;#Tip12:&lt;/b&gt;&lt;/span&gt; In Abu Dhabi it,s very difficult to find a job as fresh candidate so you should directly try to visit Dubai .&lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: #cc0000;"&gt;&lt;b&gt;#Tip13:&lt;/b&gt;&lt;/span&gt; Mine two friends visited Dubai after qualifying ACCA but they came back without getting a job. They both were offered&amp;nbsp; very low paid jobs in some irrelevant fields. Working conditions and residence was also not acceptable , so they left those jobs and came back with empty hands and were demotivated a lot. Their final advice to me was at least 1.5 year experience is needed to get a reasonable job in UAE.&lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: #cc0000;"&gt;&lt;b&gt;#Tip14:&lt;/b&gt;&lt;/span&gt; Contact some one who is experienced and is doing job in UAE . Ask them for information about how to apply and search job there in UAE.&lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: #cc0000;"&gt;&lt;b&gt;#Tip15:&lt;/b&gt;&lt;/span&gt; Without experience don't even try to come in UAE. In my suggestion , first get at least 3 years experience then come. i got 2 years experience then i came in UAE after passing 11 papers of ACCA and i got a job. &lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: #cc0000;"&gt;&amp;nbsp;&lt;b&gt;#Tip16:&lt;/b&gt;&lt;/span&gt; Apply online on &lt;a href="https://dubai.dubizzle.com/jobs/" target="_blank"&gt;dubizzle&lt;/a&gt; , drop CV,s by hand too , read Khaleej times daily and apply on the jobs advertised in it.&lt;br /&gt;
Good luck guys !!!&lt;br /&gt;
&lt;br /&gt;</description><thr:total xmlns:thr="http://purl.org/syndication/thread/1.0">80</thr:total></item><item><title>ACCA papers syllabus changes for March 2016 exams</title><link>http://accatipsandtricks.blogspot.com/2015/08/acca-papers-syllabus-for-december-2015.html</link><category>ACCA</category><category>Syllabus changes</category><author>noreply@blogger.com (Anonymous)</author><pubDate>Tue, 18 Aug 2015 08:54:00 -0700</pubDate><guid isPermaLink="false">tag:blogger.com,1999:blog-9213974725420444953.post-1591529393260559669</guid><description>&lt;div class="separator" style="clear: both; text-align: center;"&gt;
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&lt;b&gt;&lt;span style="font-weight: normal;"&gt;ACCA is &lt;/span&gt;&lt;/b&gt;&lt;span style="font-weight: normal;"&gt;world,s leading accountancy body&lt;/span&gt;&lt;b&gt;&lt;span style="font-weight: normal;"&gt; . The reason of it,s global recognition is that it maintains&lt;/span&gt;&lt;/b&gt;&lt;span style="font-weight: normal;"&gt; quality assurance&lt;b&gt; &lt;/b&gt;in terms of&lt;b&gt; &lt;/b&gt;continual professional development , ethics , career guidance , industry changes ,&amp;nbsp;&lt;/span&gt;&lt;b&gt;&lt;span style="font-weight: normal;"&gt; &lt;/span&gt;&lt;/b&gt;&lt;span style="font-weight: normal;"&gt;papers&lt;/span&gt;&lt;b&gt;&lt;span style="font-weight: normal;"&gt; syllabus changes and updates etc. But considering syllabus changes it is very important for &lt;/span&gt;&lt;/b&gt;&lt;span style="font-weight: normal;"&gt;ACCA&lt;/span&gt;&lt;b&gt;&lt;span style="font-weight: normal;"&gt; students to remain updated. &lt;/span&gt;&lt;/b&gt;&lt;span style="font-weight: normal;"&gt;&amp;nbsp;&lt;/span&gt;&lt;br /&gt;
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&lt;span style="font-weight: normal;"&gt;The students&lt;/span&gt;&lt;b&gt;&lt;span style="font-weight: normal;"&gt; must have knowledge of papers &lt;/span&gt;&lt;/b&gt;&lt;span style="font-weight: normal;"&gt;syllabus changes &lt;/span&gt;&lt;b&gt;&lt;span style="font-weight: normal;"&gt;. ACCA papers syllabus is study text examinable for&lt;b&gt; &lt;/b&gt;current session. So it is vital to know about syllabus changes .The &lt;/span&gt;&lt;/b&gt;&lt;span style="font-weight: normal;"&gt;m&lt;/span&gt;&lt;b&gt;&lt;span style="font-weight: normal;"&gt;ost &lt;/span&gt;&lt;/b&gt;&lt;span style="font-weight: normal;"&gt;recent&lt;/span&gt;&lt;b&gt;&lt;span style="font-weight: normal;"&gt; ACCA papers syllabus&amp;nbsp; is examined&lt;b&gt; &lt;/b&gt;&lt;/span&gt;&lt;/b&gt;&lt;b&gt;&lt;span style="font-weight: normal;"&gt;.&lt;/span&gt;&lt;/b&gt;&lt;span style="font-weight: normal;"&gt; These c&lt;/span&gt;&lt;b&gt;&lt;span style="font-weight: normal;"&gt;hanges are &lt;/span&gt;&lt;/b&gt;&lt;span style="font-weight: normal;"&gt;published&lt;/span&gt;&lt;b&gt;&lt;span style="font-weight: normal;"&gt; on&amp;nbsp;&lt;/span&gt;&lt;/b&gt; &lt;a href="http://www.accaglobal.com/gb/en.html" target="_blank"&gt;official website&lt;/a&gt;&lt;span style="font-weight: normal;"&gt; of&lt;/span&gt;&lt;b&gt;&lt;span style="font-weight: normal;"&gt;
 ACCA . &lt;/span&gt;&lt;/b&gt;So ,&amp;nbsp;
here below you can find relevent changes and updates in your ACCA exams syllabus.
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&lt;h2&gt;
&lt;span style="font-size: medium;"&gt;ACCA Syllabus Changes - Basic Module &lt;/span&gt;&lt;/h2&gt;
&lt;span style="font-weight: normal;"&gt;This module, which includes three 
papers F1 ,F2, F3, is the starting point on your way to achieving your 
ACCA qualification. Once you have passed all these three&amp;nbsp; papers , you 
can continue on to the ACCA Skills module. &lt;/span&gt;&lt;br /&gt;
&lt;br /&gt;
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&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &lt;span style="font-size: small;"&gt;&lt;span style="font-weight: normal;"&gt;&lt;span style="font-size: xx-small;"&gt;&lt;a href="http://www.accaglobal.com/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f1/syllabus-study-guide.html" target="_blank"&gt;ACCA F1-Syllabus Changes&lt;/a&gt;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/h3&gt;
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&lt;span style="font-size: small;"&gt;
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&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &lt;span style="font-size: xx-small;"&gt;&lt;span style="font-weight: normal;"&gt;&lt;span style="font-size: xx-small;"&gt;&lt;a href="http://www.accaglobal.com/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f2/syllabus-study-guide.html" target="_blank"&gt;ACCA F2-Syllabus Changes&lt;/a&gt;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/h3&gt;
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&lt;span style="font-size: small;"&gt;
&lt;span style="font-size: x-small;"&gt;
&lt;span style="font-size: xx-small;"&gt;&lt;span style="font-weight: normal;"&gt;
&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &amp;nbsp; &lt;span style="font-size: xx-small;"&gt;&lt;a href="http://www.accaglobal.com/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f3/syllabus-study-guide.html" target="_blank"&gt;ACCA F3-Syllabus Changes&lt;/a&gt;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/h3&gt;
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&lt;span style="font-size: medium;"&gt;ACCA Syllabus Changes&lt;/span&gt; - &lt;span style="font-size: medium;"&gt;Skills Module &lt;/span&gt;&lt;/h2&gt;
This module comprises F4 , F5 , F6 , F7 , F8, F9, papers of ACCA qualification . This module examines the principle 
technical subjects that you are expected to have an advanced level
of understanding . These subjects are &lt;b&gt;law&lt;/b&gt;, &lt;b&gt;taxation&lt;/b&gt;, &lt;b&gt;auditing and financial management&lt;/b&gt;, &lt;b&gt;financial reporting and performance management&lt;/b&gt;.
 You will develop knowledge and skills in these subject areas, reaching a
 level of knowledge equivalent to a Bachelor's degree. (Bsc. Hons.)&lt;br /&gt;
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&lt;h3&gt;
&amp;nbsp;&amp;nbsp;&amp;nbsp;&lt;span style="font-size: x-small;"&gt; &lt;b&gt;&lt;span style="font-weight: normal;"&gt;&lt;span style="font-size: x-small;"&gt;&lt;a href="http://www.accaglobal.com/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f4/acca-f4-syllabus-study-guide.html" target="_blank"&gt;ACCA F4-Syllabus Changes&lt;/a&gt;&lt;/span&gt;&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/h3&gt;
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&lt;span style="font-weight: normal;"&gt;&lt;span style="font-size: small;"&gt;
&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &lt;span style="font-size: xx-small;"&gt;&lt;a href="http://www.accaglobal.com/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f5/syllabus-study-guide.html" target="_blank"&gt;ACCA F5-Syllabus Changes&lt;/a&gt;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/h3&gt;
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&lt;span style="font-weight: normal;"&gt;&lt;span style="font-size: small;"&gt;
&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &lt;span style="font-size: xx-small;"&gt;&lt;a href="http://www.accaglobal.com/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f6/syllabus-study-guide.html" target="_blank"&gt;ACCA F6-Syllabus Changes&lt;/a&gt;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/h3&gt;
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&lt;span style="font-weight: normal;"&gt;&lt;span style="font-size: small;"&gt;
&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &lt;span style="font-size: xx-small;"&gt;&lt;a href="http://www.accaglobal.com/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f7/syllabus-study-guide.html" target="_blank"&gt;ACCA F7-Syllabus Changes&lt;/a&gt;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/h3&gt;
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&lt;span style="font-weight: normal;"&gt;&lt;span style="font-size: small;"&gt;
&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &lt;span style="font-size: xx-small;"&gt;&lt;a href="http://www.accaglobal.com/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f8/syllabus-study-guide.html" target="_blank"&gt;ACCA F8-Syllabus Changes&lt;/a&gt;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/h3&gt;
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&lt;span style="font-weight: normal;"&gt;&lt;span style="font-size: small;"&gt;
&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &lt;span style="font-size: xx-small;"&gt;&lt;a href="http://www.accaglobal.com/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f9/syllabus-study-guide.html" target="_blank"&gt;ACCA F9-Syllabus Changes&lt;/a&gt;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/h3&gt;
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&lt;span style="color: red;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&lt;/span&gt;&lt;/h3&gt;
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&lt;span style="font-size: medium;"&gt;ACCA Syllabus Changes&lt;/span&gt; - &lt;span style="font-size: medium;"&gt;Essentials Module &lt;/span&gt;&lt;/h2&gt;
This module is known as Essentials as it will provide you with the 
specialised skills and techniques required to become an expert 
accountant&lt;span style="font-weight: normal;"&gt; , either in a position of 
consultancy or at high-level advisory role in any place company or 
business any where in the world.This module comprises three papers P1 , 
P2 , P3 and names are&lt;/span&gt; P1 - Governance, Risk and Ethics&amp;nbsp; P2 - Corporate Reporting (UK or International)&amp;nbsp; P3 - Business Analysis.&lt;br /&gt;
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&amp;nbsp;&amp;nbsp;&amp;nbsp; &lt;span style="font-size: x-small;"&gt;&lt;b&gt;&lt;span style="font-weight: normal;"&gt;&lt;span style="font-size: x-small;"&gt;&lt;a href="http://www.accaglobal.com/en/student/acca-qual-student-journey/qual-resource/acca-qualification/p1/syllabus-study-guide.html" target="_blank"&gt;ACCA P1-Syllabus Changes&lt;/a&gt;&lt;/span&gt;&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/h3&gt;
&lt;h3&gt;
&lt;span style="font-weight: normal;"&gt;&lt;span style="font-size: small;"&gt;
&amp;nbsp; &amp;nbsp; &amp;nbsp; &lt;span style="font-size: xx-small;"&gt;&lt;a href="http://www.accaglobal.com/en/student/acca-qual-student-journey/qual-resource/acca-qualification/p2/syllabus-study-guide.html" target="_blank"&gt;ACCA P2-Syllabus Changes&lt;/a&gt;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/h3&gt;
&lt;h3&gt;
&lt;span style="font-weight: normal;"&gt;&lt;span style="font-size: small;"&gt;
&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &lt;span style="font-size: xx-small;"&gt;&lt;a href="http://www.accaglobal.com/en/student/acca-qual-student-journey/qual-resource/acca-qualification/p3.html" target="_blank"&gt;ACCA P3-Syllabus Changes&lt;/a&gt;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/h3&gt;
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&lt;span style="font-size: medium;"&gt;ACCA Syllabus Changes&lt;/span&gt; - &lt;span style="font-size: medium;"&gt;Optionals Module&lt;/span&gt; &lt;/h2&gt;
&lt;span style="font-weight: normal;"&gt;This module requires you to select 
two ACCA papers to study from a choice of four , allowing you to tailor 
your programme to suit your requirements, interests and career 
aspirations. &lt;/span&gt;&lt;span style="font-weight: normal;"&gt;Choose any two from four :-&lt;/span&gt;&lt;br /&gt;
&lt;br /&gt;
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&lt;span style="font-weight: normal;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp; &lt;/span&gt;&lt;span style="font-size: xx-small;"&gt;&lt;b&gt;&lt;span style="font-weight: normal;"&gt;&lt;span style="font-size: x-small;"&gt;&lt;a href="http://www.accaglobal.com/en/student/acca-qual-student-journey/qual-resource/acca-qualification/p4/syllabus-study-guide.html" target="_blank"&gt;ACCA P4-Syllabus Changes&lt;/a&gt;&lt;/span&gt;&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/h3&gt;
&lt;h3&gt;
&lt;span style="font-weight: normal;"&gt;&lt;span style="font-size: small;"&gt;
&amp;nbsp; &amp;nbsp; &amp;nbsp; &lt;span style="font-size: xx-small;"&gt;&lt;a href="http://www.accaglobal.com/en/student/acca-qual-student-journey/qual-resource/acca-qualification/p5/syllabus-study-guide.html" target="_blank"&gt;ACCA P5-Syllabus Changes&lt;/a&gt;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/h3&gt;
&lt;h3&gt;
&lt;span style="font-weight: normal;"&gt;&lt;span style="font-size: small;"&gt;
&amp;nbsp; &amp;nbsp; &amp;nbsp; &lt;span style="font-size: xx-small;"&gt;&lt;a href="http://www.accaglobal.com/en/student/acca-qual-student-journey/qual-resource/acca-qualification/p6/syllabus-study-guide.html" target="_blank"&gt;ACCA P6-Syllabus Changes&lt;/a&gt;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/h3&gt;
&lt;h3&gt;
&lt;span style="font-weight: normal;"&gt;&lt;span style="font-size: small;"&gt;
&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &lt;span style="font-size: xx-small;"&gt;&lt;a href="http://www.accaglobal.com/en/student/acca-qual-student-journey/qual-resource/acca-qualification/p7/syllabus-study-guide.html" target="_blank"&gt;ACCA P7-Syllabus Changes&lt;/a&gt;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/h3&gt;
&lt;h3&gt;
&lt;span style="font-weight: normal;"&gt;&lt;span style="font-size: small;"&gt;
&lt;span style="font-size: xx-small;"&gt;&amp;nbsp;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/h3&gt;
&lt;h2&gt;
&lt;span style="font-size: x-small;"&gt;&amp;nbsp;&lt;/span&gt;&lt;/h2&gt;
</description><thr:total xmlns:thr="http://purl.org/syndication/thread/1.0">2</thr:total></item><item><title>ACCA F6 UK taxation - Basis of assessment  notes</title><link>http://accatipsandtricks.blogspot.com/2015/08/acca-f6-uk-taxation-basis-of-assessment.html</link><category>Basis periods</category><category>F6</category><category>Opening and Closing year rules</category><author>noreply@blogger.com (Anonymous)</author><pubDate>Mon, 17 Aug 2015 07:26:00 -0700</pubDate><guid isPermaLink="false">tag:blogger.com,1999:blog-9213974725420444953.post-2115646607685364932</guid><description>&lt;div class="separator" style="clear: both; text-align: center;"&gt;
&lt;/div&gt;
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Basis of periods is most complex examinable area in ACCA F6 paper. Students often get confused and in exams make serious blunders in calculating incomes for tax purposes under basis of assessment rules. I also often personally faced very difficulty in&amp;nbsp; calculating profits under basis of periods rules. But after a lot of practice of this topic , with examples i was able to manage any question on this topic.&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
So considering the exam importance and complexity of this topic , i am going to explain every thing here in this post for paper f6 students with examples.I am able to write this article&amp;nbsp; after considering my old study notes and&amp;nbsp; my knowledge built during ACCA studies .I will try my best to get you fully understand this topic very easily.&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&lt;b&gt;Why we need to prepare basis periods ?&lt;/b&gt;&lt;br /&gt;
&lt;br /&gt;
Trading income of sole traders is assess able according to tax year . But&amp;nbsp; the problem is that the tax year and period of account don,t match mostly unless the trader chooses 5th April as an accounting date. So to solve this problem we have to prepare basis periods.The main objective of preparing basis periods is to match the period of account with the tax year.&lt;br /&gt;
&lt;br /&gt;
&lt;b&gt;Terminologies&amp;nbsp; Related to this Topic :&amp;nbsp;&lt;/b&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: #cc0000;"&gt;Basis period:&lt;/span&gt; This is the time period for which a sole trader / partnership pays tax each year.Your basis period ma be your accounting year&lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: #cc0000;"&gt;Overlap period: &lt;/span&gt;This is a period which falls in two tax years&lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: red;"&gt;&lt;span style="color: #cc0000;"&gt;Overlap profits&lt;/span&gt;:&lt;/span&gt; These are profits which are charged ( twice ) in two tax year.&lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: #cc0000;"&gt;Accounting period:&lt;/span&gt; This is a time period of 12 months&amp;nbsp; ,which reflects all the financial activity that occured during this time. Basis period and accounting period may be the same periods sometime.&lt;br /&gt;
&lt;br /&gt;
&lt;h2&gt;
&lt;span style="font-weight: normal;"&gt;&lt;span style="font-size: large;"&gt;Opening year rules of basis periods&amp;nbsp;&amp;nbsp;&lt;/span&gt;&lt;/span&gt;&lt;/h2&gt;
&lt;h2&gt;
&lt;span style="font-weight: normal;"&gt;&lt;span style="font-size: large;"&gt;&amp;nbsp;&lt;/span&gt;&lt;/span&gt;&lt;/h2&gt;
&lt;span style="font-weight: normal;"&gt;&lt;span style="font-size: large;"&gt;&lt;span style="font-size: small;"&gt;&lt;span style="color: #cc0000;"&gt;Rule 1.&lt;/span&gt;&amp;nbsp; 2 tax years in the first period of account and period is longer than 12 months.&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;span style="color: #cc0000;"&gt;&lt;br /&gt;&lt;/span&gt;
&lt;span style="font-weight: normal;"&gt;&lt;span style="font-size: large;"&gt;&lt;span style="font-size: small;"&gt;&lt;span style="color: #cc0000;"&gt;Example:&lt;/span&gt; Suppose a trader starts trading on 1st July 2008 and prepares his first accounts to 31st December 2009.His trading&amp;nbsp; results are given below :&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;span style="font-weight: normal;"&gt;&lt;span style="font-size: large;"&gt;&lt;span style="font-size: small;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;span class="_Tgc"&gt;&lt;b&gt;£&lt;/b&gt;&lt;/span&gt;&lt;br /&gt;
&lt;span style="font-weight: normal;"&gt;&lt;span style="font-size: large;"&gt;&lt;span style="font-size: small;"&gt;1st July 2008 ------ 31st December 2009&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp; 18,000&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;span style="font-weight: normal;"&gt;&lt;span style="font-size: large;"&gt;&lt;span style="font-size: small;"&gt;January 2010 ----- 31st December 2010&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; 12,000&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&lt;b&gt;&lt;span style="font-weight: normal;"&gt;&lt;span style="font-size: large;"&gt;&lt;span style="font-size: small;"&gt;&lt;b&gt;&amp;nbsp;Prepare basis periods and calculate the amount of overlap profits ?&lt;/b&gt;&amp;nbsp;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/b&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&lt;span style="font-weight: normal;"&gt;&lt;span style="font-size: large;"&gt;&lt;span style="font-size: small;"&gt;&lt;span style="color: #cc0000;"&gt;Solution&lt;/span&gt;&lt;span style="color: #cc0000;"&gt;:&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;b&gt;&lt;span style="font-weight: normal;"&gt;&lt;span style="font-size: large;"&gt;&lt;span style="font-size: small;"&gt;&lt;b&gt;&amp;nbsp;&lt;/b&gt;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/b&gt;&lt;br /&gt;
&lt;span style="font-weight: normal;"&gt;&lt;span style="font-size: large;"&gt;&lt;span style="font-size: small;"&gt;-First use current year basis rule (CYB)&amp;nbsp; &lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;span style="font-weight: normal;"&gt;&lt;span style="font-size: large;"&gt;&lt;span style="font-size: small;"&gt;-Then move back twelve months from the end month of first period of account&amp;nbsp;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;b&gt;&lt;span style="font-weight: normal;"&gt;&lt;span style="font-size: large;"&gt;&lt;span style="font-size: small;"&gt;&amp;nbsp;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/b&gt;&lt;br /&gt;
&lt;b&gt;&lt;span style="font-weight: normal;"&gt;&lt;span style="font-size: large;"&gt;&lt;span style="font-size: small;"&gt;-Then&amp;nbsp; write a complete year on wards&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/b&gt;&lt;br /&gt;
&lt;b&gt;&lt;span style="font-weight: normal;"&gt;&lt;span style="font-size: large;"&gt;&lt;span style="font-size: small;"&gt;-&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/b&gt;&lt;span style="font-weight: normal;"&gt;&lt;span style="font-size: large;"&gt;&lt;span style="font-size: small;"&gt;Calculate profits which are taxed two times - These are your overlap profits&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;b&gt;&lt;span style="font-weight: normal;"&gt;&lt;span style="font-size: large;"&gt;&lt;span style="font-size: small;"&gt;&lt;br /&gt;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/b&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;b&gt;&lt;br /&gt;&lt;/b&gt;
&lt;b&gt;Tax Year&lt;/b&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &lt;b&gt;Basis Periods&amp;nbsp;&amp;nbsp;&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp;&amp;nbsp; Profit&lt;/b&gt;&lt;br /&gt;
&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &lt;span class="_Tgc"&gt;&lt;b&gt;£&lt;/b&gt;&lt;/span&gt; &lt;br /&gt;
&lt;br /&gt;
2008/09&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; 1st July 08 _&amp;nbsp; 5th April 09&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &amp;nbsp; 9,000&lt;br /&gt;
2009/10&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; 1st Jan. 9 &amp;nbsp; _ 31st Dec.09&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &amp;nbsp;&amp;nbsp; 12,000&lt;br /&gt;
2010/11&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp; 1st Jan. 10 _ 31st Dec. 10 &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; 12,000 &lt;br /&gt;
&lt;br /&gt;
&lt;b&gt;Overlap profits:&lt;/b&gt;&amp;nbsp; &lt;span class="_Tgc"&gt;&lt;b&gt;£3,000&lt;/b&gt;&lt;/span&gt; &lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&lt;div style="text-align: left;"&gt;
&lt;/div&gt;
&lt;br /&gt;
&lt;span style="font-weight: normal;"&gt;&lt;span style="font-size: large;"&gt;&lt;span style="font-size: small;"&gt;&lt;span style="color: #cc0000;"&gt;Rule 2.&lt;/span&gt;&amp;nbsp; 2 tax years in the first period of account and period is shorter than 12 months.&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;span style="font-weight: normal;"&gt;&lt;span style="font-size: large;"&gt;&lt;span style="font-size: small;"&gt;&lt;span style="color: #cc0000;"&gt;Example:&lt;/span&gt;
 Suppose a trader starts trading on 1st October 2008 and prepares his first
 accounts to 30th June 2009.His trading&amp;nbsp; results are given below :&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;span style="font-weight: normal;"&gt;&lt;span style="font-size: large;"&gt;&lt;span style="font-size: small;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &amp;nbsp;&amp;nbsp; &amp;nbsp; &lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;span class="_Tgc"&gt;&lt;b&gt;£&lt;/b&gt;&lt;/span&gt;&lt;br /&gt;
&lt;span style="font-weight: normal;"&gt;&lt;span style="font-size: large;"&gt;&lt;span style="font-size: small;"&gt;1st Oct. 2008 ------ 30th June 2009&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp;&amp;nbsp; 18,000&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;span style="font-weight: normal;"&gt;&lt;span style="font-size: large;"&gt;&lt;span style="font-size: small;"&gt;1st July&amp;nbsp; 2009 ----- 30th June&amp;nbsp; 2010&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; 12,000&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;span style="font-weight: normal;"&gt;&lt;span style="font-size: large;"&gt;&lt;span style="font-size: small;"&gt;1st July 2010&amp;nbsp; ----- 30th June 2011 &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp; 24,000 &lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&lt;b&gt;&lt;span style="font-weight: normal;"&gt;&lt;span style="font-size: large;"&gt;&lt;span style="font-size: small;"&gt;&lt;b&gt;&amp;nbsp;Prepare basis periods and calculate the amount of overlap profits ?&lt;/b&gt;&amp;nbsp;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/b&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&lt;span style="font-weight: normal;"&gt;&lt;span style="font-size: large;"&gt;&lt;span style="font-size: small;"&gt;&lt;span style="color: #cc0000;"&gt;Solution&lt;/span&gt;&lt;span style="color: #cc0000;"&gt;:&lt;/span&gt;&amp;nbsp;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;span style="font-weight: normal;"&gt;&lt;span style="font-size: large;"&gt;&lt;span style="font-size: small;"&gt;-First use current year basis rule (CYB)&amp;nbsp; &lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;span style="font-weight: normal;"&gt;&lt;span style="font-size: large;"&gt;&lt;span style="font-size: small;"&gt;-Then move forward twelve months from date of start of business&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;b&gt;&lt;span style="font-weight: normal;"&gt;&lt;span style="font-size: large;"&gt;&lt;span style="font-size: small;"&gt;-Then&amp;nbsp; write a complete year on wards.&amp;nbsp;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/b&gt;&lt;br /&gt;
&lt;b&gt;&lt;span style="font-weight: normal;"&gt;&lt;span style="font-size: large;"&gt;&lt;span style="font-size: small;"&gt;-&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/b&gt;&lt;span style="font-weight: normal;"&gt;&lt;span style="font-size: large;"&gt;&lt;span style="font-size: small;"&gt;Calculate profits which are taxed two times - These are your overlap profits.&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;b&gt;&lt;span style="font-weight: normal;"&gt;&lt;span style="font-size: large;"&gt;&lt;span style="font-size: small;"&gt;&lt;br /&gt;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/b&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;b&gt;&lt;br /&gt;&lt;/b&gt;
&lt;b&gt;Tax Year&lt;/b&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &lt;b&gt;Basis Periods&amp;nbsp;&amp;nbsp;&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp;&amp;nbsp; Profit&lt;/b&gt;&lt;br /&gt;
&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &lt;span class="_Tgc"&gt;&lt;b&gt;£&lt;/b&gt;&lt;/span&gt; &lt;br /&gt;
&lt;br /&gt;
2008/09&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; 1st Oct. 08 _&amp;nbsp; 5th April 09&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &amp;nbsp; 12,000&lt;br /&gt;
2009/10&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; 1st Oct. 08 &amp;nbsp; _ 30th Sep.09&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &amp;nbsp;&amp;nbsp; 21,000&lt;br /&gt;
2010/11&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp; 1st July 09 _ 30th June 10 &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; 12,000&lt;br /&gt;
2011/12 &amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; 1st July 10_ &amp;nbsp; 30th June 11 &amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &amp;nbsp;&amp;nbsp; 24,000&lt;br /&gt;
&lt;br /&gt;
&lt;b&gt;Overlap profits:&lt;/b&gt;&amp;nbsp; &lt;span class="_Tgc"&gt;&lt;b&gt;£15,000&lt;/b&gt;&lt;/span&gt; &lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&lt;span style="font-weight: normal;"&gt;&lt;span style="font-size: large;"&gt;&lt;span style="font-size: small;"&gt;&lt;span style="color: #cc0000;"&gt;Rule 3.&lt;/span&gt;&amp;nbsp; 2 tax years in the first period of account and period is equal to 12 months.&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;span style="font-weight: normal;"&gt;&lt;span style="font-size: large;"&gt;&lt;span style="font-size: small;"&gt;&lt;span style="color: #cc0000;"&gt;Example:&lt;/span&gt;
 Suppose a trader starts trading on 1st January 2008 and prepares his first
 accounts to December 2008.His trading&amp;nbsp; results are given below :&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;span style="font-weight: normal;"&gt;&lt;span style="font-size: large;"&gt;&lt;span style="font-size: small;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &amp;nbsp;&amp;nbsp;&amp;nbsp; &lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;span class="_Tgc"&gt;&lt;b&gt;£&lt;/b&gt;&lt;/span&gt;&lt;br /&gt;
&lt;span style="font-weight: normal;"&gt;&lt;span style="font-size: large;"&gt;&lt;span style="font-size: small;"&gt;1st January 2008 ------ 31st December 2008 &amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp;&amp;nbsp; 24000&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;span style="font-weight: normal;"&gt;&lt;span style="font-size: large;"&gt;&lt;span style="font-size: small;"&gt;1st January&amp;nbsp; 2009 ----- 31st December&amp;nbsp; 2009 &amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &amp;nbsp; &amp;nbsp; 12,000&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&lt;b&gt;&lt;span style="font-weight: normal;"&gt;&lt;span style="font-size: large;"&gt;&lt;span style="font-size: small;"&gt;&lt;b&gt;&amp;nbsp;Prepare basis periods and calculate the amount of overlap profits ?&lt;/b&gt;&amp;nbsp;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/b&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&lt;span style="font-weight: normal;"&gt;&lt;span style="font-size: large;"&gt;&lt;span style="font-size: small;"&gt;&lt;span style="color: #cc0000;"&gt;Solution&lt;/span&gt;&lt;span style="color: #cc0000;"&gt;:&lt;/span&gt;&amp;nbsp;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;span style="font-weight: normal;"&gt;&lt;span style="font-size: large;"&gt;&lt;span style="font-size: small;"&gt;-First use current year basis rule (CYB)&amp;nbsp; &lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;b&gt;&lt;span style="font-weight: normal;"&gt;&lt;span style="font-size: large;"&gt;&lt;span style="font-size: small;"&gt;-Then&amp;nbsp; write a complete year on wards (Same ).&amp;nbsp;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/b&gt;&lt;br /&gt;
&lt;b&gt;&lt;span style="font-weight: normal;"&gt;&lt;span style="font-size: large;"&gt;&lt;span style="font-size: small;"&gt;-&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/b&gt;&lt;span style="font-weight: normal;"&gt;&lt;span style="font-size: large;"&gt;&lt;span style="font-size: small;"&gt;Calculate profits which are taxed two times - These are your overlap profits.&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;b&gt;&lt;span style="font-weight: normal;"&gt;&lt;span style="font-size: large;"&gt;&lt;span style="font-size: small;"&gt;&lt;br /&gt;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/b&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;b&gt;&lt;br /&gt;&lt;/b&gt;
&lt;b&gt;Tax Year&lt;/b&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &lt;b&gt;Basis Periods&amp;nbsp;&amp;nbsp;&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp;&amp;nbsp; Profit&lt;/b&gt;&lt;br /&gt;
&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &lt;span class="_Tgc"&gt;&lt;b&gt;£&lt;/b&gt;&lt;/span&gt; &lt;br /&gt;
&lt;br /&gt;
2008/09&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; 1st Jan. 09 _&amp;nbsp; 5th April 09 &amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; 6,000&lt;br /&gt;
2009/10&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; 1st Jan. 08 &amp;nbsp; _ 31st Dec.08 &amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &amp;nbsp; 24,000&lt;br /&gt;
2010/11&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp; 1st Jan. 09 _ 31st Dec. 09 &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; 12,000&lt;br /&gt;
&lt;br /&gt;
&lt;b&gt;Overlap profits:&lt;/b&gt;&amp;nbsp; &lt;span class="_Tgc"&gt;&lt;b&gt;£6,000&lt;/b&gt;&lt;/span&gt; &lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&lt;span style="font-weight: normal;"&gt;&lt;span style="font-size: large;"&gt;&lt;span style="font-size: small;"&gt;&lt;span style="color: #cc0000;"&gt;Rule 4.&lt;/span&gt;&amp;nbsp; Single tax year in the first period of account.&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;span style="font-weight: normal;"&gt;&lt;span style="font-size: large;"&gt;&lt;span style="font-size: small;"&gt;&lt;span style="color: #cc0000;"&gt;Example:&lt;/span&gt;
 Suppose a trader starts trading on 1st July 2008 and prepares his first
 accounts to 31st December 2008.His trading&amp;nbsp; results are given below :&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;span style="font-weight: normal;"&gt;&lt;span style="font-size: large;"&gt;&lt;span style="font-size: small;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &amp;nbsp;&amp;nbsp; &lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;span class="_Tgc"&gt;&lt;b&gt;£&lt;/b&gt;&lt;/span&gt;&lt;br /&gt;
&lt;span style="font-weight: normal;"&gt;&lt;span style="font-size: large;"&gt;&lt;span style="font-size: small;"&gt;1st July 2008 ------ 31st December 2008 &amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; 6,000&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;span style="font-weight: normal;"&gt;&lt;span style="font-size: large;"&gt;&lt;span style="font-size: small;"&gt;1st January&amp;nbsp; 2009 ----- 31st December&amp;nbsp; 2009 &amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; 12,000&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&lt;b&gt;&lt;span style="font-weight: normal;"&gt;&lt;span style="font-size: large;"&gt;&lt;span style="font-size: small;"&gt;&lt;b&gt;&amp;nbsp;Prepare basis periods and calculate the amount of overlap profits ?&lt;/b&gt;&amp;nbsp;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/b&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&lt;span style="font-weight: normal;"&gt;&lt;span style="font-size: large;"&gt;&lt;span style="font-size: small;"&gt;&lt;span style="color: #cc0000;"&gt;Solution&lt;/span&gt;&lt;span style="color: #cc0000;"&gt;:&lt;/span&gt;&amp;nbsp;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;span style="font-weight: normal;"&gt;&lt;span style="font-size: large;"&gt;&lt;span style="font-size: small;"&gt;-First use current year basis rule (CYB)&amp;nbsp; &lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;b&gt;&lt;span style="font-weight: normal;"&gt;&lt;span style="font-size: large;"&gt;&lt;span style="font-size: small;"&gt;-Then&amp;nbsp; write a complete year on wards ( Same ).&amp;nbsp;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/b&gt;&lt;br /&gt;
&lt;b&gt;&lt;span style="font-weight: normal;"&gt;&lt;span style="font-size: large;"&gt;&lt;span style="font-size: small;"&gt;-&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/b&gt;&lt;span style="font-weight: normal;"&gt;&lt;span style="font-size: large;"&gt;&lt;span style="font-size: small;"&gt;Calculate profits which are taxed two times - These are your overlap profits.&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;b&gt;&lt;span style="font-weight: normal;"&gt;&lt;span style="font-size: large;"&gt;&lt;span style="font-size: small;"&gt;&lt;br /&gt;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/b&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;b&gt;&lt;br /&gt;&lt;/b&gt;
&lt;b&gt;Tax Year&lt;/b&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &lt;b&gt;Basis Periods&amp;nbsp;&amp;nbsp;&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp;&amp;nbsp; Profit&lt;/b&gt;&lt;br /&gt;
&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &lt;span class="_Tgc"&gt;&lt;b&gt;£&lt;/b&gt;&lt;/span&gt; &lt;br /&gt;
&lt;br /&gt;
2008/09&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; 1st July 08 _&amp;nbsp; 5th April 09 &amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; 9,000&lt;br /&gt;
2009/10&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; 1st Jan. 09 &amp;nbsp; _ 31st Dec.09 &amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &amp;nbsp;&amp;nbsp; 12,000&lt;br /&gt;
&lt;br /&gt;
&lt;b&gt;Overlap profits:&lt;/b&gt;&amp;nbsp; &lt;span class="_Tgc"&gt;&lt;b&gt;£3,000&lt;/b&gt;&lt;/span&gt; &lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&lt;span style="font-weight: normal;"&gt;&lt;span style="font-size: large;"&gt;&lt;span style="font-size: small;"&gt;&lt;span style="color: #cc0000;"&gt;Rule 5.&lt;/span&gt;&amp;nbsp; 3 tax years in the first period of account.&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;span style="font-weight: normal;"&gt;&lt;span style="font-size: large;"&gt;&lt;span style="font-size: small;"&gt;&lt;span style="color: #cc0000;"&gt;Example:&lt;/span&gt;
 Suppose a trader starts trading on 1 January 2008 and prepares his first
 accounts to 30th June 2009.His trading&amp;nbsp; results are given below :&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;span style="font-weight: normal;"&gt;&lt;span style="font-size: large;"&gt;&lt;span style="font-size: small;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &amp;nbsp;&amp;nbsp; &lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;span class="_Tgc"&gt;&lt;b&gt;£&lt;/b&gt;&lt;/span&gt;&lt;br /&gt;
&lt;span style="font-weight: normal;"&gt;&lt;span style="font-size: large;"&gt;&lt;span style="font-size: small;"&gt;1st January 2008 ------ 30th June 2009 &amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; 18,000&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;span style="font-weight: normal;"&gt;&lt;span style="font-size: large;"&gt;&lt;span style="font-size: small;"&gt;1st July&amp;nbsp; 2009 ----- 30th June&amp;nbsp; 2010 &amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &amp;nbsp;&amp;nbsp; 20,000&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&lt;b&gt;&lt;span style="font-weight: normal;"&gt;&lt;span style="font-size: large;"&gt;&lt;span style="font-size: small;"&gt;&lt;b&gt;&amp;nbsp;Prepare basis periods and calculate the amount of overlap profits ?&lt;/b&gt;&amp;nbsp;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/b&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&lt;span style="font-weight: normal;"&gt;&lt;span style="font-size: large;"&gt;&lt;span style="font-size: small;"&gt;&lt;span style="color: #cc0000;"&gt;Solution&lt;/span&gt;&lt;span style="color: #cc0000;"&gt;:&lt;/span&gt;&amp;nbsp;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;span style="font-weight: normal;"&gt;&lt;span style="font-size: large;"&gt;&lt;span style="font-size: small;"&gt;-First use current year basis rule (CYB)&amp;nbsp; &lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;b&gt;&lt;span style="font-weight: normal;"&gt;&lt;span style="font-size: large;"&gt;&lt;span style="font-size: small;"&gt;-Then&amp;nbsp; write a &lt;b&gt;full tax year e.g 6.4.15-5.4.16&lt;/b&gt; .&amp;nbsp;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/b&gt;&lt;br /&gt;
&lt;b&gt;&lt;span style="font-weight: normal;"&gt;&lt;span style="font-size: large;"&gt;&lt;span style="font-size: small;"&gt;-&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/b&gt;&lt;span style="font-size: small;"&gt;Then move back 12 months from ending date of first period of account.&lt;/span&gt;&lt;br /&gt;
&lt;span style="font-weight: normal;"&gt;&lt;span style="font-size: large;"&gt;&lt;span style="font-size: small;"&gt;-Calculate profits which are taxed two times - These are your overlap profits.&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;b&gt;&lt;span style="font-weight: normal;"&gt;&lt;span style="font-size: large;"&gt;&lt;span style="font-size: small;"&gt;&lt;br /&gt;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/b&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;b&gt;&lt;br /&gt;&lt;/b&gt;
&lt;b&gt;Tax Year&lt;/b&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &lt;b&gt;Basis Periods&amp;nbsp;&amp;nbsp;&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp;&amp;nbsp; Profit&lt;/b&gt;&lt;br /&gt;
&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &lt;span class="_Tgc"&gt;&lt;b&gt;£&lt;/b&gt;&lt;/span&gt; &lt;br /&gt;
&lt;br /&gt;
2008/09&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; 1st Jan. 08 _&amp;nbsp; 5th April 08 &amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; 3,000&lt;br /&gt;
2009/10&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; 6th April 08 &amp;nbsp; _ 5th April 09 &amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &amp;nbsp;&amp;nbsp; 12,000&lt;br /&gt;
2010/11&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; 1st July 08_ 30th June 09&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; 12,000&lt;br /&gt;
2011/12&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; 1st July 09 _ 30th June 10&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; 20,000&lt;br /&gt;
&lt;br /&gt;
&lt;b&gt;Overlap profits:&lt;/b&gt;&amp;nbsp; &lt;span class="_Tgc"&gt;&lt;b&gt;£9,000&lt;/b&gt;&lt;/span&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;span class="_Tgc"&gt;&lt;b&gt;&amp;nbsp;&lt;/b&gt;&lt;/span&gt; &lt;br /&gt;
&lt;span style="font-weight: normal;"&gt;&lt;span style="font-size: large;"&gt;Closing year rules of basis periods&amp;nbsp; &lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&lt;span style="font-weight: normal;"&gt;&lt;span style="font-size: large;"&gt;&lt;span style="font-size: small;"&gt;&lt;span style="color: #cc0000;"&gt;Rule 1.&lt;/span&gt;&amp;nbsp; The closing dates of last and second last period fall in same tax year.&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;span style="font-weight: normal;"&gt;&lt;span style="font-size: large;"&gt;&lt;span style="font-size: small;"&gt;&lt;span style="color: #cc0000;"&gt;Example:&lt;/span&gt;
 Suppose a trader ceased trading on 31st December 2011.His trading&amp;nbsp; results are given below :&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;span style="font-weight: normal;"&gt;&lt;span style="font-size: large;"&gt;&lt;span style="font-size: small;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &amp;nbsp;&amp;nbsp; &lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;span class="_Tgc"&gt;&lt;b&gt;£&lt;/b&gt;&lt;/span&gt;&lt;br /&gt;
&lt;span style="font-weight: normal;"&gt;&lt;span style="font-size: large;"&gt;&lt;span style="font-size: small;"&gt;1st July 2010 ------ 30th June 2011 &amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &amp;nbsp;&amp;nbsp; &amp;nbsp;&amp;nbsp; 18,000&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;span style="font-weight: normal;"&gt;&lt;span style="font-size: large;"&gt;&lt;span style="font-size: small;"&gt;1st July&amp;nbsp; 2011 ----- 31st December 2011 &amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp; 20,000&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;br /&gt;
Overlap profits were &lt;span class="_Tgc"&gt;£5,000.&lt;/span&gt;&lt;br /&gt;
&lt;b&gt;&lt;span style="font-weight: normal;"&gt;&lt;span style="font-size: large;"&gt;&lt;span style="font-size: small;"&gt;&lt;b&gt;&amp;nbsp;Prepare basis periods.&lt;/b&gt; &lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/b&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&lt;span style="font-weight: normal;"&gt;&lt;span style="font-size: large;"&gt;&lt;span style="font-size: small;"&gt;&lt;span style="color: #cc0000;"&gt;Solution&lt;/span&gt;&lt;span style="color: #cc0000;"&gt;:&lt;/span&gt;&amp;nbsp;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;span style="font-size: small;"&gt;When closing dates of last and second last periods fall in the &lt;b&gt;same tax year&lt;/b&gt; then basis periods for the final tax year are prepared by combining the both periods.&lt;/span&gt;&lt;br /&gt;
&lt;b&gt;&lt;br /&gt;&lt;/b&gt;
&lt;b&gt;Tax Year&lt;/b&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &lt;b&gt;Basis Periods&amp;nbsp;&amp;nbsp;&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp;&amp;nbsp; Profit&lt;/b&gt;&lt;br /&gt;
&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp; &lt;span class="_Tgc"&gt;&lt;b&gt;£&lt;/b&gt;&lt;/span&gt;&lt;br /&gt;
&lt;span class="_Tgc"&gt;&lt;b&gt;&amp;nbsp;&lt;/b&gt;&lt;/span&gt; &lt;br /&gt;
2011/12&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; 1st July 10 _ 31st December 11 &amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &amp;nbsp; 38,000&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&lt;span style="font-weight: normal;"&gt;&lt;span style="font-size: large;"&gt;&lt;span style="font-size: small;"&gt;&lt;span style="color: #cc0000;"&gt;Rule 2.&lt;/span&gt;&amp;nbsp; The closing dates of last and second last period fall in different tax year.&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;span style="font-weight: normal;"&gt;&lt;span style="font-size: large;"&gt;&lt;span style="font-size: small;"&gt;&lt;span style="color: #cc0000;"&gt;Example:&lt;/span&gt;
 Suppose a trader ceased trading on 30th June 2011.His trading&amp;nbsp; results are given below :&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;span style="font-weight: normal;"&gt;&lt;span style="font-size: large;"&gt;&lt;span style="font-size: small;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &amp;nbsp;&amp;nbsp; &lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;span class="_Tgc"&gt;&lt;b&gt;£&lt;/b&gt;&lt;/span&gt;&lt;br /&gt;
&lt;span style="font-weight: normal;"&gt;&lt;span style="font-size: large;"&gt;&lt;span style="font-size: small;"&gt;1st January 2010 ------ 31st December 2010 &amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &amp;nbsp;&amp;nbsp;&amp;nbsp; 18,000&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;span style="font-weight: normal;"&gt;&lt;span style="font-size: large;"&gt;&lt;span style="font-size: small;"&gt;1st January&amp;nbsp; 2011 ----- 30th&amp;nbsp; June 2011 &amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; 20,000&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;b&gt;&lt;span style="font-weight: normal;"&gt;&lt;span style="font-size: large;"&gt;&lt;span style="font-size: small;"&gt;&lt;b&gt;&amp;nbsp;Prepare basis periods.&lt;/b&gt; &lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/b&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&lt;span style="font-weight: normal;"&gt;&lt;span style="font-size: large;"&gt;&lt;span style="font-size: small;"&gt;&lt;span style="color: #cc0000;"&gt;Solution&lt;/span&gt;&lt;span style="color: #cc0000;"&gt;:&lt;/span&gt;&amp;nbsp;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;span style="font-size: small;"&gt;When closing dates of last and second last periods fall in the &lt;b&gt;different tax year&lt;/b&gt; then basis periods for the final 2 tax years are similar to the period of account.&lt;/span&gt;&lt;br /&gt;
&lt;b&gt;&lt;br /&gt;&lt;/b&gt;
&lt;b&gt;Tax Year&lt;/b&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &lt;b&gt;Basis Periods&amp;nbsp;&amp;nbsp;&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp;&amp;nbsp; Profit&lt;/b&gt;&lt;br /&gt;
&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp; &lt;span class="_Tgc"&gt;&lt;b&gt;£&lt;/b&gt;&lt;/span&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;span class="_Tgc"&gt;2010/11 &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; 1st Jan. 2010_31st Dec. 10 &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp; 18,000&lt;/span&gt; &lt;br /&gt;
2011/12&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; 1st Jan. 11 _ 30th June 11 &amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; 20,000&lt;br /&gt;
&lt;br /&gt;</description><thr:total xmlns:thr="http://purl.org/syndication/thread/1.0">8</thr:total></item><item><title>ACCA examiner's interviews | Download and watch</title><link>http://accatipsandtricks.blogspot.com/2015/08/acca-examiners-interviews-download-and_16.html</link><category>ACCA</category><category>Download</category><category>Examiner's interviews</category><author>noreply@blogger.com (Anonymous)</author><pubDate>Sun, 16 Aug 2015 20:36:00 -0700</pubDate><guid isPermaLink="false">tag:blogger.com,1999:blog-9213974725420444953.post-2768312003594738337</guid><description>&lt;div class="separator" style="clear: both; text-align: center;"&gt;
&lt;/div&gt;
&lt;br /&gt;
&lt;span style="font-size: small;"&gt;Here we are going to post ACCA 
examiner 's interviews under the headings of examiner analysis and examiner , s approach interviews . These 
interviews are released on ACCA's website regularly .&amp;nbsp;&lt;/span&gt;&lt;br /&gt;
&lt;span style="font-size: small;"&gt;Examiner , s 
Approach Interviews released at ACCA,s website offer you first hand 
insight into what examiners want in answers provided by  students in 
their relevant exam papers.&lt;br /&gt;
&lt;br /&gt;
So, this area requires more attention by 
students if they want to perform well in their final exams. ACCA 
examiner interview spots typical pitfalls of students and suggests them 
how to tackle with them. ACCA marking scheme , what examiner requires 
exactly ? , understanding the question's requirements and answering to the 
point these are the theme of examiner analysis and approach 
interviews.&lt;br /&gt;
&lt;br /&gt;
Are you looking for ACCA examiner,s 
interviews of F5,F7,F9 so here below you can download examiner's 
interviews for all ACCA papers .&lt;/span&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;span style="font-size: small;"&gt;&lt;span style="color: #cc0000;"&gt;Note :&lt;/span&gt; ACCA examiner's analysis interviews heading we removed from below table ,as these interviews are removed from ACCA website .&amp;nbsp;&lt;/span&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;span style="font-size: small;"&gt;&lt;span style="color: #cc0000;"&gt;Main Link :&amp;nbsp;&lt;a href="http://examinerinterviews.accaglobal.com/Channel/Exams" target="_blank"&gt;ACCA Exams Channel: Examiner's approach interviews&lt;/a&gt;&lt;/span&gt; &lt;/span&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;table border="1"&gt;&lt;tbody&gt;
&lt;tr style="background-color: white;"&gt;&lt;td&gt;&lt;h2&gt;
&lt;span style="font-size: x-small;"&gt;F1 Examiner's interview&lt;/span&gt;&lt;/h2&gt;
&lt;/td&gt;&lt;td&gt;&amp;nbsp;&lt;a href="http://examinerinterviews.accaglobal.com/Channel/Exams/F1/F1%20Approach" style="color: red;" target="_new"&gt;Examiner's approach interview&lt;/a&gt;&lt;span style="color: red;"&gt;&amp;nbsp;&lt;/span&gt;&lt;span style="color: red;"&gt;&amp;nbsp;&amp;nbsp; &lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="background-color: white;"&gt;&lt;/tr&gt;
&lt;/tbody&gt;&lt;/table&gt;
&lt;h2&gt;

&lt;/h2&gt;
&lt;table border="1"&gt;&lt;tbody&gt;
&lt;tr style="background-color: white;"&gt;&lt;td&gt;&lt;h2&gt;
&lt;span style="font-size: x-small;"&gt;&amp;nbsp;F2 Examiner's interview&lt;/span&gt;&lt;/h2&gt;
&lt;/td&gt;&lt;td&gt;&lt;br /&gt;
&lt;a href="http://examinerinterviews.accaglobal.com/Channel/Exams/F2/F2%20Approach" target="_new"&gt;&lt;span style="color: red;"&gt;Examiner's approach interview&lt;/span&gt;&lt;/a&gt;&lt;span style="color: red;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="background-color: white;"&gt;&lt;/tr&gt;
&lt;/tbody&gt;&lt;/table&gt;
&lt;h2&gt;

&lt;/h2&gt;
&lt;table border="1"&gt;&lt;tbody&gt;
&lt;tr style="background-color: white;"&gt;&lt;td&gt;&lt;h2&gt;
&lt;span style="font-size: x-small;"&gt;F3 Examiner's interview&lt;/span&gt;&lt;/h2&gt;
&lt;/td&gt;&lt;td&gt;&lt;br /&gt;
&lt;a href="http://examinerinterviews.accaglobal.com/Channel/Exams/F3/F3%20Approach" target="_new"&gt;&lt;span style="color: red;"&gt;Examiner's approach interview&lt;/span&gt;&lt;/a&gt;&lt;span style="color: red;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="background-color: white;"&gt;&lt;/tr&gt;
&lt;/tbody&gt;&lt;/table&gt;
&lt;h2&gt;

&lt;/h2&gt;
&lt;table border="1"&gt;&lt;tbody&gt;
&lt;tr style="background-color: white;"&gt;&lt;td&gt;&lt;h2&gt;
&lt;span style="font-size: x-small;"&gt;F4 Examiner's interview&lt;/span&gt;&lt;/h2&gt;
&lt;/td&gt;&lt;td&gt;&lt;br /&gt;
&lt;a href="http://examinerinterviews.accaglobal.com/Channel/Exams/F4/F4%20Approach" target="_new"&gt;&lt;span style="color: red;"&gt;Examiner's approach interview&lt;/span&gt;&lt;/a&gt;&lt;span style="color: red;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="background-color: white;"&gt;&lt;/tr&gt;
&lt;/tbody&gt;&lt;/table&gt;
&lt;h2&gt;

&lt;/h2&gt;
&lt;table border="1"&gt;&lt;tbody&gt;
&lt;tr style="background-color: white;"&gt;&lt;td&gt;&lt;h2&gt;
&lt;span style="font-size: x-small;"&gt;F5 Examiner's interview&lt;/span&gt;&lt;/h2&gt;
&lt;/td&gt;&lt;td&gt;&lt;br /&gt;
&lt;a href="http://examinerinterviews.accaglobal.com/Channel/Exams/F5/F5%20Approach" target="_new"&gt;&lt;span style="color: red;"&gt;Examiner's approach interview&lt;/span&gt;&lt;/a&gt;&lt;span style="color: red;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="background-color: white;"&gt;&lt;/tr&gt;
&lt;/tbody&gt;&lt;/table&gt;
&lt;h2&gt;

&lt;/h2&gt;
&lt;table border="1"&gt;&lt;tbody&gt;
&lt;tr style="background-color: white;"&gt;&lt;td&gt;&lt;h2&gt;
&lt;span style="font-size: x-small;"&gt;F6 Examiner's interview&lt;/span&gt;&lt;/h2&gt;
&lt;/td&gt;&lt;td&gt;&lt;br /&gt;
&lt;a href="http://examinerinterviews.accaglobal.com/Channel/Exams/F6/F6%20Approach" target="_new"&gt;&lt;span style="color: red;"&gt;Examiner's approach interview&lt;/span&gt;&lt;/a&gt;&lt;span style="color: red;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="background-color: white;"&gt;&lt;/tr&gt;
&lt;/tbody&gt;&lt;/table&gt;
&lt;h2&gt;

&lt;/h2&gt;
&lt;table border="1"&gt;&lt;tbody&gt;
&lt;tr style="background-color: white;"&gt;&lt;td&gt;&lt;h2&gt;
&lt;span style="font-size: x-small;"&gt;F7 Examiner's interview&lt;/span&gt;&lt;/h2&gt;
&lt;/td&gt;&lt;td&gt;&lt;br /&gt;
&lt;a href="http://examinerinterviews.accaglobal.com/Channel/Exams/F7/F7%20Approach" target="_new"&gt;&lt;span style="color: red;"&gt;Examiner's approach interview&lt;/span&gt;&lt;/a&gt;&lt;span style="color: red;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="background-color: white;"&gt;&lt;/tr&gt;
&lt;/tbody&gt;&lt;/table&gt;
&lt;h2&gt;

&lt;/h2&gt;
&lt;table border="1"&gt;&lt;tbody&gt;
&lt;tr style="background-color: white;"&gt;&lt;td&gt;&lt;h2&gt;
&lt;span style="font-size: x-small;"&gt;F8 Examiner's interview&lt;/span&gt;&lt;/h2&gt;
&lt;/td&gt;&lt;td&gt;&lt;br /&gt;
&lt;a href="http://examinerinterviews.accaglobal.com/Channel/Exams/F8/F8%20Approach" target="_new"&gt;&lt;span style="color: red;"&gt;Examiner's approach interview&lt;/span&gt;&lt;/a&gt;&lt;span style="color: red;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="background-color: white;"&gt;&lt;/tr&gt;
&lt;/tbody&gt;&lt;/table&gt;
&lt;table border="1"&gt;&lt;tbody&gt;
&lt;tr style="background-color: white;"&gt;&lt;td&gt;&lt;h2&gt;
&lt;span style="font-size: x-small;"&gt;F9 Examiner's interview&lt;/span&gt;&lt;/h2&gt;
&lt;/td&gt;&lt;td&gt;&lt;br /&gt;
&lt;a href="http://examinerinterviews.accaglobal.com/Channel/Exams/F9/F9%20Approach" target="_new"&gt;&lt;span style="color: red;"&gt;Examiner's approach interview&lt;/span&gt;&lt;/a&gt;&lt;span style="color: red;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="background-color: white;"&gt;&lt;/tr&gt;
&lt;/tbody&gt;&lt;/table&gt;
&lt;h2&gt;


&lt;/h2&gt;
&lt;table border="1"&gt;&lt;tbody&gt;
&lt;tr style="background-color: white;"&gt;&lt;td&gt;&lt;h2&gt;
&lt;span style="font-size: x-small;"&gt;P1 Examiner's interview&lt;/span&gt;&lt;/h2&gt;
&lt;/td&gt;&lt;td&gt;&lt;br /&gt;
&lt;a href="http://examinerinterviews.accaglobal.com/Channel/Exams/P1/P1%20Approach" target="_new"&gt;&lt;span style="color: red;"&gt;Examiner's approach interview&lt;/span&gt;&lt;/a&gt;&lt;span style="color: red;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="background-color: white;"&gt;&lt;/tr&gt;
&lt;/tbody&gt;&lt;/table&gt;
&lt;h2&gt;

&lt;/h2&gt;
&lt;table border="1"&gt;&lt;tbody&gt;
&lt;tr style="background-color: white;"&gt;&lt;td&gt;&lt;h2&gt;
&lt;span style="font-size: x-small;"&gt;P2 Examiner's interview&lt;/span&gt;&lt;/h2&gt;
&lt;/td&gt;&lt;td&gt;&lt;br /&gt;
&lt;a href="http://examinerinterviews.accaglobal.com/Channel/Exams/P2/P2%20Approach" target="_new"&gt;&lt;span style="color: red;"&gt;Examiner's approach interview&lt;/span&gt;&lt;/a&gt;&lt;span style="color: red;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="background-color: white;"&gt;&lt;/tr&gt;
&lt;/tbody&gt;&lt;/table&gt;
&lt;h2&gt;

&lt;/h2&gt;
&lt;table border="1"&gt;&lt;tbody&gt;
&lt;tr style="background-color: white;"&gt;&lt;td&gt;&lt;h2&gt;
&lt;span style="font-size: x-small;"&gt;P3 Examiner's interview&lt;/span&gt;&lt;/h2&gt;
&lt;/td&gt;&lt;td&gt;&lt;br /&gt;
&lt;a href="http://examinerinterviews.accaglobal.com/Channel/Exams/P3/P3%20Approach" target="_new"&gt;&lt;span style="color: red;"&gt;Examiner's approach interview&lt;/span&gt;&lt;/a&gt;&lt;span style="color: red;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="background-color: white;"&gt;&lt;/tr&gt;
&lt;/tbody&gt;&lt;/table&gt;
&lt;h2&gt;

&lt;/h2&gt;
&lt;table border="1"&gt;&lt;tbody&gt;
&lt;tr style="background-color: white;"&gt;&lt;td&gt;&lt;h2&gt;
&lt;span style="font-size: x-small;"&gt;P4 Examiner's interview&lt;/span&gt;&lt;/h2&gt;
&lt;/td&gt;&lt;td&gt;&lt;br /&gt;
&lt;a href="http://examinerinterviews.accaglobal.com/Channel/Exams/P4/P4%20Approach" target="_new"&gt;&lt;span style="color: red;"&gt;Examiner's approach interview&lt;/span&gt;&lt;/a&gt;&lt;span style="color: red;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="background-color: white;"&gt;&lt;/tr&gt;
&lt;/tbody&gt;&lt;/table&gt;
&lt;h2&gt;

&lt;/h2&gt;
&lt;table border="1"&gt;&lt;tbody&gt;
&lt;tr style="background-color: white;"&gt;&lt;td&gt;&lt;h2&gt;
&lt;span style="font-size: x-small;"&gt;P5 Examiner's interview&lt;/span&gt;&lt;/h2&gt;
&lt;/td&gt;&lt;td&gt;&lt;br /&gt;
&lt;a href="http://examinerinterviews.accaglobal.com/Channel/Exams/P5/P5%20Approach" target="_new"&gt;&lt;span style="color: red;"&gt;Examiner's approach interview&lt;/span&gt;&lt;/a&gt;&lt;span style="color: red;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="background-color: white;"&gt;&lt;/tr&gt;
&lt;/tbody&gt;&lt;/table&gt;
&lt;h2&gt;

&lt;/h2&gt;
&lt;table border="1"&gt;&lt;tbody&gt;
&lt;tr style="background-color: white;"&gt;&lt;td&gt;&lt;h2&gt;
&lt;span style="font-size: x-small;"&gt;P6 Examiner's interview&lt;/span&gt;&lt;/h2&gt;
&lt;/td&gt;&lt;td&gt;&lt;br /&gt;
&lt;a href="http://examinerinterviews.accaglobal.com/Channel/Exams/P6/P6%20Approach" target="_new"&gt;&lt;span style="color: red;"&gt;Examiner's approach interview&lt;/span&gt;&lt;/a&gt;&lt;span style="color: red;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="background-color: white;"&gt;&lt;/tr&gt;
&lt;/tbody&gt;&lt;/table&gt;
&lt;h2&gt;

&lt;/h2&gt;
&lt;table border="1"&gt;&lt;tbody&gt;
&lt;tr style="background-color: white;"&gt;&lt;td&gt;&lt;h2&gt;
&lt;span style="font-size: x-small;"&gt;P7 Examiner's interview&lt;/span&gt;&lt;/h2&gt;
&lt;/td&gt;&lt;td&gt;&lt;br /&gt;
&lt;a href="http://examinerinterviews.accaglobal.com/Channel/Exams/P7/P7%20Approach" target="_new"&gt;&lt;span style="color: red;"&gt;Examiner's approach interview&lt;/span&gt;&lt;/a&gt;&lt;span style="color: red;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;
&lt;tr&gt;



&lt;/tr&gt;
&lt;/tbody&gt;&lt;/table&gt;
&lt;br /&gt;</description><thr:total xmlns:thr="http://purl.org/syndication/thread/1.0">17</thr:total></item><item><title>ACCA F6 UK tax - Due dates for tax payments 2015/16</title><link>http://accatipsandtricks.blogspot.com/2015/08/acca-f6-uk-tax-due-dates-for-tax.html</link><category>F6</category><category>Tax payment due dates</category><author>noreply@blogger.com (Anonymous)</author><pubDate>Sat, 15 Aug 2015 14:36:00 -0700</pubDate><guid isPermaLink="false">tag:blogger.com,1999:blog-9213974725420444953.post-4540494408760648087</guid><description>&lt;div class="separator" style="clear: both; text-align: center;"&gt;
&lt;a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEg7pmEFF-q6JbCk0uCzzvCkTfBaPdm08nWxUa7Rajp_qPCqmS8PkPdkUnz5Ig18qTSAIjTJSNcehXHeCC0Rkmbt16pB5DJ5j18X1P0eYt1qA8-NlG2WKnjrvxBoaiZLSWpn6IT5pzr93Dg/s1600/UK+tax+due+dates.jpg" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"&gt;&lt;br /&gt;&lt;/a&gt;&lt;/div&gt;
&lt;br /&gt;
In ACCA F6 paper , which is about UK taxation , remembering key due dates is very important . The current UK tax year runs from 6 April 2015 to 5 April 2016 and we have to pay tax for this tax year according to HMRC preset due dates . In every ACCA F6 exam these tax payment dates are examined 2 to 3 marks.&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
In ACCA , you can not think about loosing even 1 good&amp;nbsp; mark , because every mark counts here to pass your exam. So you need to remember these dates to get these easy 2 to 3 marks.But i know remembering these dates is a glitch and some kind of complex .So to solve this problem i prepared this post for you , here in this post i tried my best to make it easy for you to remember these dates to get these 2-3 good marks in exams and get passed your paper . Best of Luck !!!&lt;br /&gt;
&lt;br /&gt;
&lt;b&gt;&lt;u&gt;Individuals:&lt;/u&gt;&lt;/b&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: #444444;"&gt;&lt;u&gt;Self&amp;nbsp; assessment tax return: &lt;/u&gt;&lt;/span&gt;&lt;br /&gt;
&lt;u&gt;&lt;br /&gt;&lt;/u&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt; &lt;span style="color: #444444;"&gt;Paper filing 31st October 2015&lt;/span&gt;&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;span style="color: black;"&gt; &lt;span style="color: #444444;"&gt;Electronic filing 31st January 2016&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: #444444;"&gt;&lt;u&gt;Payments on accounts (P.O.A):&lt;/u&gt;&lt;/span&gt;&lt;br /&gt;
&lt;span style="color: red;"&gt;&lt;span style="color: black;"&gt;&lt;u&gt;&lt;br /&gt;&lt;/u&gt;&lt;/span&gt;&lt;/span&gt;
&lt;span style="color: red;"&gt;&lt;span style="color: black;"&gt;&lt;span style="color: red;"&gt;*&lt;/span&gt;&lt;span style="color: #444444;"&gt;First P.O.A&amp;nbsp; 31st January 2015&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;span style="color: red;"&gt;&lt;span style="color: black;"&gt;&lt;span style="color: red;"&gt;*&lt;/span&gt;&lt;span style="color: #444444;"&gt;Second P.O.A 31st July 2015&amp;nbsp;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: #444444;"&gt;&lt;u&gt;Balancing payments:&lt;/u&gt;&lt;/span&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: red;"&gt;&lt;span style="color: black;"&gt;&lt;span style="color: red;"&gt;*&lt;/span&gt;&lt;span style="color: #444444;"&gt;31st January 2016&lt;/span&gt;&amp;nbsp;&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&lt;b&gt;&lt;u&gt;&lt;span style="color: red;"&gt;&lt;span style="color: black;"&gt;Losses:&lt;/span&gt;&lt;/span&gt;&lt;/u&gt;&lt;/b&gt;&lt;br /&gt;
&lt;u&gt;&lt;span style="color: red;"&gt;&lt;span style="color: black;"&gt;&lt;br /&gt;&lt;/span&gt;&lt;/span&gt;&lt;/u&gt;
&lt;br /&gt;
&lt;span style="color: #444444;"&gt;&lt;u&gt;Carry forward and Terminal loss:&lt;/u&gt;&lt;/span&gt;&lt;br /&gt;
&lt;span style="color: red;"&gt;&lt;span style="color: black;"&gt;&lt;/span&gt;&lt;br /&gt;&lt;/span&gt;
&lt;span style="color: red;"&gt;&lt;span style="color: black;"&gt;&lt;u&gt;&lt;span style="color: red;"&gt;*&lt;/span&gt;&lt;span style="color: #444444;"&gt;Claiming date:&lt;/span&gt;&lt;/u&gt;&lt;span style="color: #444444;"&gt; 4 tax years from the ending date of the tax year in which loss incurred for example ( 05 April 2020 for 2015/16 tax year )&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: red;"&gt;&lt;span style="color: black;"&gt;&lt;u&gt;&lt;span style="color: #444444;"&gt;Current year carry back&amp;nbsp; and Opening year loss:&lt;/span&gt;&lt;/u&gt;&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;span style="color: red;"&gt;&lt;span style="color: black;"&gt;&lt;br /&gt;&lt;/span&gt;&lt;/span&gt;
&lt;span style="color: red;"&gt;&lt;span style="color: black;"&gt;&lt;span style="color: red;"&gt;*&lt;/span&gt;&lt;span style="color: #444444;"&gt;Within twelve months from the tax payment date of the tax year in which loss incurred for example loss incurred in the tax year of 2015/16 payment date starts : 31st January 2017 and loss can be claimed till 31st January 2018&amp;nbsp;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;span style="color: red;"&gt;&lt;span style="color: black;"&gt;&lt;br /&gt;&lt;/span&gt;&lt;/span&gt;
&lt;span style="color: red;"&gt;&lt;span style="color: black;"&gt;&lt;br /&gt;&lt;/span&gt;&lt;/span&gt;
&lt;span style="color: red;"&gt;&lt;span style="color: black;"&gt;&lt;br /&gt;&lt;/span&gt;&lt;/span&gt;
&lt;span style="color: red;"&gt;&lt;span style="color: black;"&gt;&lt;u&gt;&lt;b&gt;Value added tax (VAT):&lt;/b&gt;&lt;/u&gt;&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: #444444;"&gt;&lt;u&gt;Quarter basis:&lt;/u&gt;&lt;/span&gt;&lt;br /&gt;
&lt;span style="color: red;"&gt;&lt;span style="color: black;"&gt;&lt;br /&gt;&lt;/span&gt;&lt;/span&gt;
&lt;span style="color: red;"&gt;&lt;span style="color: black;"&gt;&lt;span style="color: red;"&gt;*&lt;/span&gt;&lt;span style="color: #444444;"&gt;1 month 7 days from quarter ending&amp;nbsp;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: #444444;"&gt;&lt;u&gt;Annual accounting scheme:&lt;/u&gt;&lt;/span&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: red;"&gt;&lt;span style="color: black;"&gt;&lt;span style="color: red;"&gt;*&lt;/span&gt;&lt;span style="color: #444444;"&gt;VAT return file on 28th February&amp;nbsp;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;span style="color: red;"&gt;&lt;span style="color: black;"&gt;&lt;span style="color: red;"&gt;*&lt;/span&gt;&lt;span style="color: #444444;"&gt;Installment of 10% of&amp;nbsp; VAT payable will be paid from April to December&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;span style="color: red;"&gt;&lt;span style="color: black;"&gt;&lt;span style="color: red;"&gt;*&lt;/span&gt;&lt;span style="color: #444444;"&gt;Balancing payment will be paid on next year 28th February&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: red;"&gt;&lt;span style="color: black;"&gt;&lt;/span&gt;&lt;br /&gt;&lt;/span&gt;
&lt;b&gt;&lt;u&gt;Corporation tax:&lt;/u&gt;&lt;/b&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&lt;u&gt;Self assessment:&lt;/u&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;12 months from the ending date of financial year.&lt;br /&gt;
&lt;br /&gt;
&lt;u&gt;Tax payments:&lt;/u&gt;&lt;br /&gt;
&lt;br /&gt;
Small companies: 9 months 1 day&lt;br /&gt;
Large companies: 4 equal installments from the starting of financial year:&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;14th of month 7&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;14th of month10&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;14th of month 13&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;14th of month 16&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&lt;u&gt;&lt;b&gt;Capital gains tax (C.G.T):&amp;nbsp;&lt;/b&gt;&lt;/u&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;31st January 2016&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&lt;u&gt;&lt;b&gt;Inheritance tax (I.H.T):&lt;/b&gt;&lt;/u&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&lt;u&gt;Lifetime gifts:&lt;/u&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;06 April - 30 September - Following year 30th April&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;1st October - 05 April - After 6 months from the month of the gift&lt;br /&gt;
&lt;br /&gt;
&lt;u&gt;Deaths:&lt;/u&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;After 6 months from the month of the gift&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;</description><thr:total xmlns:thr="http://purl.org/syndication/thread/1.0">2</thr:total></item><item><title>ACCA examinable documents - Download and read</title><link>http://accatipsandtricks.blogspot.com/2015/08/acca-examinable-documents-download-and.html</link><category>ACCA</category><category>Examinable documents</category><author>noreply@blogger.com (Anonymous)</author><pubDate>Sat, 8 Aug 2015 07:32:00 -0700</pubDate><guid isPermaLink="false">tag:blogger.com,1999:blog-9213974725420444953.post-6170721257487152504</guid><description>&lt;div class="separator" style="clear: both; text-align: center;"&gt;
&lt;/div&gt;
&lt;br /&gt;
ACCA examinable documents for F3 , F4 , F6 , F7 , F8 , P2 , P6 , P7 
are given below .These documents are released and published&amp;nbsp;&amp;nbsp; by ACCA for 
their students guidance about 
their upcoming relevant exams.&lt;br /&gt;
&lt;br /&gt;
These ACCA documents contain exams notes which 
provide information and guidance on examinable documents , topics including any relevant accounting and auditing 
documents for different papers .&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
Some papers which are not found in below 
list , ACCA has not determined or specifically published examinable 
documents yet.&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&lt;br /&gt;
&lt;br /&gt;
&amp;nbsp;It is also strongly recommended that you
 should refer to articles published in Student Accountant as part of 
your study preparation for your exams. &lt;span style="color: #cc0000;"&gt;&lt;a href="http://accatipsandtricks.blogspot.com/2015/08/acca-technical-articles-download.html" target="_blank"&gt;Read Articles Here.&lt;/a&gt;&lt;/span&gt;&lt;br /&gt;
&lt;span style="color: #cc0000;"&gt;&amp;nbsp;&lt;/span&gt;
&lt;br /&gt;
&lt;h2&gt;
&lt;span style="font-size: medium;"&gt;ACCA Examinable Documents - Knowledge Module&lt;/span&gt;&amp;nbsp; &lt;/h2&gt;
&lt;b&gt;&lt;span style="font-weight: normal;"&gt;This module, which includes three 
papers F1,F2, F3, is the starting point on your way to achieving your 
ACCA qualification. Once you have passed all these three&amp;nbsp; papers , you 
can continue on to the ACCA Skills module.&amp;nbsp; &lt;/span&gt;&lt;/b&gt;&lt;br /&gt;
&lt;span class="Apple-style-span" style="font-size: 24px; font-weight: bold;"&gt;&lt;br /&gt;&lt;/span&gt;
&lt;span class="Apple-style-span" style="font-size: 24px; font-weight: bold;"&gt;&amp;nbsp;&amp;nbsp;&lt;/span&gt;&lt;span class="Apple-style-span" style="font-size: 24px; font-weight: bold;"&gt;&lt;span style="font-size: x-small;"&gt;&lt;a href="http://www.accaglobal.com/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f3/examinable-documents.html" target="_blank"&gt;ACCA F3 - Examinable Documents&lt;/a&gt;&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;h2&gt;
&lt;span style="font-size: medium;"&gt;ACCA Examinable Documents - Skills Module &lt;/span&gt;&lt;/h2&gt;
This module comprises F4 , F5 , F6 , F7 , F8, F9, papers of ACCA 
qualification . This module examines the principle 
technical subjects that you are expected to have an advanced level
of understanding . These subjects are law, taxation, auditing and 
financial management, financial reporting and performance management&lt;span style="font-weight: normal;"&gt;.
 You will develop knowledge and skills in these subject areas, reaching a
 level of knowledge equivalent to a Bachelor's degree. (Bsc. Hons.)&lt;/span&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;h2&gt;
&lt;span style="font-size: x-small;"&gt;&amp;nbsp; &amp;nbsp; &amp;nbsp; &lt;a href="http://www.accaglobal.com/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f4/acca-f4-examinable-documents.html" target="_blank"&gt;ACCA F4 - Examinable Documents&lt;/a&gt;&lt;/span&gt;&lt;/h2&gt;
&lt;h2&gt;
&lt;span style="font-size: x-small;"&gt;&amp;nbsp; &amp;nbsp; &amp;nbsp; &lt;a href="http://www.accaglobal.com/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f6/examinable-documents.html" target="_blank"&gt;ACCA F6 - Examinable Documents&lt;/a&gt;&lt;/span&gt;&lt;/h2&gt;
&lt;h2&gt;
&lt;span style="font-size: x-small;"&gt;&amp;nbsp; &amp;nbsp; &amp;nbsp; &lt;a href="http://www.accaglobal.com/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f7/examinable-documents.html" target="_blank"&gt;ACCA F7 - Examinable Documents&lt;/a&gt;&lt;/span&gt;&lt;/h2&gt;
&lt;h2&gt;
&lt;span style="font-size: x-small;"&gt;&amp;nbsp; &amp;nbsp;&amp;nbsp;&amp;nbsp;&lt;a href="http://www.accaglobal.com/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f8/examinable-documents.html" target="_blank"&gt; ACCA F8 - Examinable Documents&lt;/a&gt;&lt;/span&gt;&lt;/h2&gt;
&lt;br /&gt;
&lt;h2&gt;
&lt;span style="font-size: medium;"&gt;ACCA Examinable Documents - Essentials Module &lt;/span&gt;&lt;/h2&gt;
This module is known as Essentials as it will provide you with the 
specialised skills and techniques required to become an expert 
accountant&lt;span style="font-weight: normal;"&gt; , either in a position of 
consultancy or at high-level advisory role in any place company or 
business any where in the world.This module comprises three papers P1 , 
P2 , P3 and names are&lt;/span&gt; P1 - Governance, Risk and Ethics&amp;nbsp; P2 - Corporate Reporting (UK or International)&amp;nbsp; P3 - Business Analysis.&lt;br /&gt;
&amp;nbsp; &amp;nbsp; &lt;br /&gt;
&lt;h2&gt;
&amp;nbsp; &amp;nbsp;&amp;nbsp;&lt;span style="font-size: x-small;"&gt;&lt;a href="http://www.accaglobal.com/en/student/acca-qual-student-journey/qual-resource/acca-qualification/p2/examinable-documents.html" target="_blank"&gt;ACCA P2 - Examinable Documents&lt;/a&gt;&lt;/span&gt;&lt;/h2&gt;
&amp;nbsp;&amp;nbsp; &amp;nbsp;&amp;nbsp; &lt;br /&gt;
&lt;h2&gt;
&lt;span style="font-size: medium;"&gt;ACCA Examinable Documents - Optionals Module &lt;/span&gt;&lt;/h2&gt;
&lt;span style="font-weight: normal;"&gt;This module requires you to select 
two ACCA papers to study from a choice of four , allowing you to tailor 
your programme to suit your requirements, interests and career 
aspirations. &lt;/span&gt;&lt;span style="font-weight: normal;"&gt;Choose any two from four :-&lt;/span&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;h2&gt;
&lt;span style="font-size: x-small;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp; &amp;nbsp;&amp;nbsp; &lt;a href="http://www.accaglobal.com/en/student/acca-qual-student-journey/qual-resource/acca-qualification/p6/examinable-documents.html" target="_blank"&gt;ACCA P6 - Examinable Documents&lt;/a&gt;&lt;/span&gt;&lt;/h2&gt;
&lt;h2&gt;
&lt;span style="font-size: x-small;"&gt;&amp;nbsp;&amp;nbsp; &amp;nbsp; &amp;nbsp; &lt;a href="http://www.accaglobal.com/en/student/acca-qual-student-journey/qual-resource/acca-qualification/p7/examinabke-documents.html" target="_blank"&gt;ACCA P7 - Examinable Documents&lt;/a&gt;&lt;/span&gt;&lt;/h2&gt;
&lt;h2&gt;
&lt;span style="font-size: x-small;"&gt;&amp;nbsp;&lt;/span&gt;&lt;/h2&gt;
&lt;h2&gt;
&lt;span style="font-size: x-small;"&gt;&amp;nbsp;&lt;/span&gt;&lt;/h2&gt;
</description><thr:total xmlns:thr="http://purl.org/syndication/thread/1.0">1</thr:total></item><item><title>ACCA F6 UK taxation - Employment income proforma</title><link>http://accatipsandtricks.blogspot.com/2015/08/acca-f6-uk-taxation-employment-income.html</link><category>Employment income format</category><category>F6</category><author>noreply@blogger.com (Anonymous)</author><pubDate>Sat, 8 Aug 2015 03:48:00 -0700</pubDate><guid isPermaLink="false">tag:blogger.com,1999:blog-9213974725420444953.post-2460856414925346870</guid><description>&lt;div class="separator" style="clear: both; text-align: center;"&gt;
&lt;a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjD8OKZoeMdQl43M9hV_9v8261eROg1k-si53gTDvRQer3fTikJ3nX5PUz1BvhNW14DLKrL_l4bp6qys9d2A6VCHYcxs-wAd1oUN92AL6rVK5rauVtt5Vr-ECarjQ6nKzJOvUYnm83NQnY/s1600/Employment+income+format.jpg" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"&gt;&lt;br /&gt;&lt;/a&gt;&lt;/div&gt;
&lt;br /&gt;
Income earned through a job with other benefits is known as employment income . And this is taxable under employment income. If an employee switches a job from one company to another company then employment income includes both , previous one and the current one .&lt;br /&gt;
&lt;br /&gt;
As in exams employment income should be calculated in a proper sequence and through proper procedures. So for this, there is a format which should be strictly followed.That,s why&lt;br /&gt;
i prepared a format for this to calculate it,using my knowledge and understandings of tax and this topic.Hope so it will work for you and make it easy for you to calculate employment income in exams correctly. Employment income&amp;nbsp; format /proforma is given below:&lt;br /&gt;
&lt;br /&gt;
&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &lt;b&gt;Mr. A&amp;nbsp;&lt;/b&gt;&lt;br /&gt;
&lt;b&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; Calculation of employment income&amp;nbsp;&lt;/b&gt;&lt;br /&gt;
&lt;b&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; for the tax year XYZ&amp;nbsp;&lt;/b&gt;&lt;br /&gt;
&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&lt;br /&gt;
&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp; &lt;span style="color: #3d85c6;"&gt;&lt;b&gt;&lt;span class="_Tgc"&gt;&lt;b&gt;&lt;span style="color: black;"&gt;£&lt;/span&gt; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp; &lt;/b&gt;&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;b&gt;&lt;span class="_Tgc"&gt;&lt;b&gt;£&lt;/b&gt;&lt;/span&gt;&lt;/b&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;span class="_Tgc"&gt;Salary&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; x &amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &lt;/span&gt;&lt;br /&gt;
&lt;span class="_Tgc"&gt;Bonus&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; x&lt;/span&gt;&lt;br /&gt;
&lt;span class="_Tgc"&gt;Commission&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; x&lt;/span&gt;&lt;br /&gt;
&lt;span class="_Tgc"&gt;Incentives&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; x&lt;/span&gt;&lt;br /&gt;
&lt;span class="_Tgc"&gt;Pension&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp;&amp;nbsp; x &lt;/span&gt;&lt;br /&gt;
&lt;span class="_Tgc"&gt;Tips&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; x&lt;/span&gt;&lt;br /&gt;
&lt;span class="_Tgc"&gt;Benefits in Kind&lt;span style="color: red;"&gt;*&lt;/span&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &amp;nbsp; x&lt;/span&gt;&lt;br /&gt;
&lt;span class="_Tgc"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; _____&lt;/span&gt;&lt;br /&gt;
&lt;span class="_Tgc"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; xx&lt;/span&gt;&lt;br /&gt;
&lt;span class="_Tgc"&gt;&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp; _____ &lt;/span&gt;&lt;br /&gt;
&lt;span class="_Tgc"&gt;&lt;br /&gt;&lt;/span&gt;
&lt;span class="_Tgc"&gt;Total emoluments&amp;nbsp;&amp;nbsp;&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; xx &amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &lt;/span&gt;&lt;br /&gt;
&lt;span class="_Tgc"&gt;Less: Allowable deductions&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp; &amp;nbsp;&amp;nbsp;&amp;nbsp; (xx)&lt;/span&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;span class="_Tgc"&gt;&lt;b&gt;Taxable income from employment &lt;/b&gt;&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp;&amp;nbsp; &amp;nbsp; &lt;b&gt;xx&lt;/b&gt;&lt;/span&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&lt;h2&gt;
&lt;span style="font-size: small;"&gt;&lt;span class="_Tgc"&gt;&lt;b&gt;What are Benefits in Kind&amp;nbsp; ?&lt;/b&gt;&lt;/span&gt;&lt;/span&gt;&lt;/h2&gt;
&lt;br /&gt;
&lt;span style="color: #3d85c6;"&gt;&lt;span class="_Tgc"&gt;&lt;span style="color: black;"&gt;These are those benefits , which an employee receives from his employer other than money as&amp;nbsp;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;span style="color: #3d85c6;"&gt;&lt;span class="_Tgc"&gt;&lt;span style="color: black;"&gt;part of his/her total employment compensation package.&lt;/span&gt;&lt;span style="color: black;"&gt;These include accommodation benefit ,&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;span style="color: #3d85c6;"&gt;&lt;span class="_Tgc"&gt;&lt;span style="color: black;"&gt;&lt;span style="color: #3d85c6;"&gt;&lt;span class="_Tgc"&gt;&lt;span style="color: black;"&gt;&amp;nbsp;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;span style="color: #3d85c6;"&gt;&lt;span class="_Tgc"&gt;&lt;span style="color: black;"&gt;&lt;span style="color: #3d85c6;"&gt;&lt;span class="_Tgc"&gt;&lt;span style="color: black;"&gt;car benefit ,fuel benefit,&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;loan benefit etc.There are no specific formats for the calculation of these benefits for tax purposes.These benefits can be calculated by use of formula and bookish rules&amp;nbsp;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;span style="color: #3d85c6;"&gt;&lt;span class="_Tgc"&gt;&lt;span style="color: black;"&gt;which are subject to change after the end of every tax year.&lt;/span&gt;&lt;/span&gt;&lt;/span&gt; &lt;br /&gt;
&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;</description><thr:total xmlns:thr="http://purl.org/syndication/thread/1.0">0</thr:total></item><item><title>ACC F6 UK (Taxation)- Property business income proforma</title><link>http://accatipsandtricks.blogspot.com/2015/08/acc-f6-uk-taxation-property-business.html</link><category>F6</category><category>Property business income format</category><author>noreply@blogger.com (Anonymous)</author><pubDate>Fri, 7 Aug 2015 07:43:00 -0700</pubDate><guid isPermaLink="false">tag:blogger.com,1999:blog-9213974725420444953.post-8608821289705190320</guid><description>&lt;div class="separator" style="clear: both; text-align: center;"&gt;
&lt;/div&gt;
&lt;br /&gt;
A person having UK domicile has to pay tax on property business income . Tax is levied on his property business in UK and also on outside UK property business .&lt;br /&gt;
&lt;br /&gt;
A UK domiciled person is who lives in United Kingdom and holds it,s nationality .&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
For the purpose of examination , you are required to calculate and deal with the following property business incomes :&lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Property business rental income&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Premium on a short lease&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Rent a room scheme&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Furnished holiday&amp;nbsp; letting profits&lt;br /&gt;
&lt;br /&gt;
&lt;b&gt;&lt;span style="color: #3d85c6;"&gt;&amp;nbsp;&lt;span style="color: black;"&gt;Property Busines Income ( P.B.I ) :&amp;nbsp; Rental Income format / Proforma&lt;/span&gt;&lt;/span&gt;&lt;/b&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp; &amp;nbsp;&amp;nbsp; &lt;span class="_Tgc"&gt;&lt;b&gt;£ &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &lt;/b&gt;&lt;/span&gt;&lt;span class="_Tgc"&gt;&lt;b&gt;£&lt;/b&gt;&lt;/span&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;b&gt;Rental Accrued &amp;nbsp;&lt;/b&gt;&amp;nbsp;&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &lt;b&gt;xxx&lt;/b&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&lt;b&gt;Less: Allowable expenses&lt;/b&gt;&lt;br /&gt;
&lt;br /&gt;
Insurance &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; xxx&lt;br /&gt;
Agents fees &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp; xxx&lt;br /&gt;
Management expenses &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; xxx&lt;br /&gt;
Interest on house loan&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; xxx&lt;br /&gt;
Repair and maintenance &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp; xxx&lt;br /&gt;
Advertisements for tenants &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp; &amp;nbsp;&amp;nbsp; xxx&lt;br /&gt;
Decoration costs &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp;&amp;nbsp; xxx&lt;br /&gt;
Council tax &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; xxx&lt;br /&gt;
Water rates &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; xxx&lt;br /&gt;
Bad debts&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; xxx&lt;br /&gt;
Wear and tear allowance&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; xxx&lt;br /&gt;
&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp; _______ &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &lt;b&gt;xxx&lt;/b&gt;&lt;br /&gt;
&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; _______&lt;br /&gt;
&lt;br /&gt;
&lt;b&gt;Net rental income&amp;nbsp;&amp;nbsp;&lt;/b&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &lt;b&gt;xxx&lt;/b&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;b&gt;&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; _______ &lt;/b&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&lt;b&gt;&amp;nbsp;Property Busines Income ( P.B.I ) :&amp;nbsp; Premium on a short lease format / Proforma&lt;/b&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
It does not involve a format or proforma to calculate it .It is calculated by use of formula and other bookish knowledge.&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&lt;b&gt;Property Busines Income ( P.B.I ) :&amp;nbsp; Rent a room scheme format / Proforma&lt;/b&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
This below given format is used to calculate tax when a taxpayer lets only a single room in his house , the rent received against it will be taxed under rent a room rules and format.&lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: #3d85c6;"&gt;&lt;span style="color: black;"&gt;Method 1 - Normal assessment &amp;nbsp; &amp;nbsp;&amp;nbsp;&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp; Method 2- Rent a room relief&amp;nbsp;&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: #3d85c6;"&gt;&lt;span style="color: black;"&gt;&lt;span class="_Tgc"&gt;£&lt;b&gt; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp; &lt;/b&gt;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;span style="color: #3d85c6;"&gt;&lt;span style="color: black;"&gt;&lt;span class="_Tgc"&gt;&lt;span class="_Tgc"&gt;£&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: #3d85c6;"&gt;&lt;span style="color: black;"&gt;&lt;span class="_Tgc"&gt;&lt;span class="_Tgc"&gt;Rental income &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; x&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; Rental income&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; x&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;span style="color: #3d85c6;"&gt;&lt;span style="color: black;"&gt;&lt;span class="_Tgc"&gt;&lt;span class="_Tgc"&gt;Less: Expenses &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; (x)&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; Less rent a room relief &amp;nbsp; (4,250)&amp;nbsp;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;span style="color: #3d85c6;"&gt;&lt;span style="color: black;"&gt;&lt;span class="_Tgc"&gt;&lt;span class="_Tgc"&gt;&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp; _______ &amp;nbsp;&amp;nbsp;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;span style="color: #3d85c6;"&gt;&lt;span style="color: black;"&gt;&lt;span class="_Tgc"&gt;&lt;span class="_Tgc"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;span style="color: #3d85c6;"&gt;&lt;span style="color: black;"&gt;&lt;span class="_Tgc"&gt;&lt;span class="_Tgc"&gt;Less: W&amp;amp;T allowance &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp;&amp;nbsp; (x) &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp; Profit &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp; x&amp;nbsp; &amp;nbsp; &amp;nbsp;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;span style="color: #3d85c6;"&gt;&lt;span style="color: black;"&gt;&lt;span class="_Tgc"&gt;&lt;span class="_Tgc"&gt;&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; _______&amp;nbsp;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: #3d85c6;"&gt;&lt;span style="color: black;"&gt;&lt;span class="_Tgc"&gt;&lt;span class="_Tgc"&gt;Profit &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp; x&amp;nbsp; &amp;nbsp;&lt;/span&gt;&lt;/span&gt; &lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;span style="color: #3d85c6;"&gt;&lt;span style="color: black;"&gt;&amp;nbsp;&lt;/span&gt;&lt;/span&gt;&lt;b&gt;&lt;span style="color: #3d85c6;"&gt; &lt;/span&gt;&lt;/b&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&lt;b&gt;&lt;span style="color: #3d85c6;"&gt;&amp;nbsp;&lt;span style="color: black;"&gt;Property Busines Income ( P.B.I ) :&amp;nbsp; Furnished holiday letting profits format / Proforma&lt;/span&gt;&lt;/span&gt;&lt;/b&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
Furnished holiday lettings are occasional letting properties that are let furnished and are not available over the whole year for letting .&lt;b&gt;&lt;span style="color: #3d85c6;"&gt; &lt;/span&gt;&lt;/b&gt;There is no specific format or proforma to calculate tax on furnished holiday lettings . &lt;span style="color: #3d85c6;"&gt;&lt;span style="color: black;"&gt;For tax calculation purposes first students have to identify that a property falls under furnished holiday letting or not ?. There are some conditions that should met for a property to be treated as FHL.&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: #3d85c6;"&gt;&lt;span style="color: black;"&gt;If a property is treated as FHL ,&amp;nbsp; then tax is calculated under specified&amp;nbsp; rules not a proforma or format . &lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;br /&gt;</description><thr:total xmlns:thr="http://purl.org/syndication/thread/1.0">2</thr:total></item><item><title>ACCA exams fee and important closing dates </title><link>http://accatipsandtricks.blogspot.com/2015/08/acca-exams-fee-and-important-closing.html</link><category>ACCA</category><category>ACCA exams fees</category><category>ACCA fee structure</category><author>noreply@blogger.com (Anonymous)</author><pubDate>Thu, 6 Aug 2015 15:07:00 -0700</pubDate><guid isPermaLink="false">tag:blogger.com,1999:blog-9213974725420444953.post-411035947752565591</guid><description>&lt;span style="font-weight: normal;"&gt;&lt;br /&gt;&lt;/span&gt;
&lt;span style="font-weight: normal;"&gt;The annual subscription fee is due and payable on 1 January , each year for every student&amp;nbsp; to remain as an active student of ACCA otherwise your account will be deactivated. To activate your account you have to pay your all unpaid dues to ACCA ,&lt;/span&gt;&lt;br /&gt;
&lt;span style="font-size: small;"&gt;with registration fees and then you will be re - registered with ACCA again as an active student.Confirmation of your unpaid fees can be obtained from your national ACCA office.&lt;/span&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;span style="font-size: small;"&gt;This annual subscription fee should be paid before 31st January to keep your balance and account up to date , otherwise you must have to pay your subscription fee before appearing in any ACCA exams . After paying subscription fee , you will be able to pay exams fee for your papers and then finally can attempt your papers.&lt;/span&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;span style="font-size: small;"&gt;&lt;span style="color: #3d85c6;"&gt;Initial registration&lt;/span&gt; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; £32&lt;/span&gt;&lt;br /&gt;
&lt;span style="font-size: small;"&gt;&lt;span style="color: red;"&gt;&lt;span style="color: #3d85c6;"&gt;Re-registration&amp;nbsp;&amp;nbsp;&lt;/span&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &lt;/span&gt;&lt;/span&gt;&lt;span style="font-size: small;"&gt;&lt;span style="font-size: small;"&gt;£79&lt;/span&gt;&lt;br /&gt;


&lt;span style="color: #3d85c6;"&gt;Standard Annual subscription &lt;/span&gt;&lt;span style="color: #3d85c6;"&gt;2016&lt;/span&gt; &amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; £85&lt;/span&gt;&lt;br /&gt;
&lt;span style="font-size: small;"&gt;&lt;span style="color: #0b5394;"&gt;&lt;span style="color: #3d85c6;"&gt;Reduced annual subscription 2016 &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp;&amp;nbsp; &lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;span style="font-size: small;"&gt;£43&lt;/span&gt;&lt;span style="font-size: small;"&gt;&lt;span style="color: #0b5394;"&gt; &lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;span style="font-size: small;"&gt;&amp;nbsp;
&lt;table&gt;&lt;tbody&gt;&lt;/tbody&gt;&lt;/table&gt;
&lt;span style="font-size: small;"&gt;
&lt;span style="color: red;"&gt;Note :&lt;/span&gt; This
fee structure&amp;nbsp; is only for December 2015 Session .To visit ACCA Global source link for more information and confirmation of 
latest ACCA paper fee structure, dates and&amp;nbsp; how to pay your fee&amp;nbsp; simply&lt;span style="color: #3d85c6;"&gt;&lt;b&gt;
 &lt;/b&gt;&lt;a href="http://www.accaglobal.com/pk/en/qualifications/accountancy-career/fees/fees-charges-pakistan.html?" target="_blank"&gt;Click Here.&lt;/a&gt;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;span style="font-size: small;"&gt;&lt;span style="font-size: small;"&gt;&lt;span style="color: #3d85c6;"&gt;&lt;b&gt;&amp;nbsp;&lt;/b&gt;&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;/span&gt;&lt;br /&gt;
&lt;h2&gt;
&lt;span style="font-size: small;"&gt;
&lt;span style="font-size: medium;"&gt;ACCA papers&amp;nbsp; fee and closing dates to remember !&lt;/span&gt;&lt;/span&gt;&lt;/h2&gt;
&lt;h2&gt;
&lt;span style="font-size: small;"&gt;&lt;span style="font-size: medium;"&gt;&amp;nbsp;&lt;/span&gt;&lt;/span&gt;&lt;/h2&gt;
&lt;h2&gt;
&lt;/h2&gt;
&lt;b&gt;&lt;span style="font-size: small;"&gt;&lt;span style="font-weight: normal;"&gt;&amp;nbsp;&lt;/span&gt;&lt;/span&gt;&lt;/b&gt;&lt;span style="font-size: small;"&gt;&lt;b&gt;&lt;span style="font-size: small;"&gt;&lt;b&gt;Exam level &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp;&amp;nbsp; Exam entry&amp;nbsp;&amp;nbsp;&amp;nbsp; &amp;nbsp;&amp;nbsp; March&amp;nbsp; &amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; June&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; September&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; December &lt;/b&gt;&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;br /&gt;
&lt;span style="font-size: small;"&gt;&lt;b&gt;&lt;span style="font-size: small;"&gt;&lt;b&gt;&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; period &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp; &amp;nbsp;&amp;nbsp; 2016 &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; 2016 &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; 2016 &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp; 2016&lt;/b&gt;&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;br /&gt;
&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &lt;b&gt;£&lt;/b&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &lt;b&gt;£&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &lt;/b&gt;&lt;b&gt;£&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &lt;/b&gt;&lt;b&gt;£&lt;/b&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; Early&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; 72&lt;br /&gt;
&lt;br /&gt;
Knowledge exams f1,f2,f3&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &amp;nbsp;&amp;nbsp; Standard&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &amp;nbsp; 76&lt;br /&gt;
&lt;br /&gt;
&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp; Late&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; 231&lt;br /&gt;
&lt;br /&gt;
&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&lt;br /&gt;
&lt;br /&gt;
&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; Early&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; 90&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; 93&lt;br /&gt;
&lt;br /&gt;
Skills exams f4,f5,f6,f7,f8,f9 &amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; Standard&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &amp;nbsp; 96&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; 98&lt;br /&gt;
&lt;br /&gt;
&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp;&amp;nbsp; Late&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; 252&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; 257&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; Early&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; 104&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &amp;nbsp; 110&lt;br /&gt;
&lt;br /&gt;
Professional exams p1,p2,p3,&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; Standard&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; 112&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; 216&lt;br /&gt;
p4,p5,p6,p7 &amp;nbsp;&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &lt;br /&gt;
&lt;br /&gt;
&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; Late&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &amp;nbsp;&amp;nbsp; 268&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; 277&lt;br /&gt;
&lt;br /&gt;
&lt;b&gt;Closing dates are Easy to remember dates :&lt;/b&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;span style="font-size: small;"&gt;The closing dates for early, standard and late exam entry are so&amp;nbsp; easy to remember and these are given below for your convinience in making an informed decision !&lt;/span&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;span style="font-size: small;"&gt;&lt;b&gt;March 2016 Exam entry&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; Date&lt;/b&gt;&lt;/span&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;span style="font-size: small;"&gt;Early (opening)&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; 17 August&amp;nbsp; 2015&lt;/span&gt;&lt;br /&gt;
&lt;span style="font-size: small;"&gt;Early (closing)&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; 9 November 2015&lt;/span&gt;&lt;br /&gt;
&lt;span style="font-size: small;"&gt;Standard &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; 1 February 2016&amp;nbsp; &lt;/span&gt;&lt;br /&gt;
&lt;span style="font-size: small;"&gt;Late&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp; 8 February 2016&lt;/span&gt;&lt;br /&gt;
&lt;span style="font-size: small;"&gt;&lt;br /&gt;&lt;/span&gt;
&lt;br /&gt;
&lt;span style="font-size: small;"&gt;&lt;b&gt;June 2016 Exam entry&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; Date&lt;/b&gt;&lt;/span&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;span style="font-size: small;"&gt;Early (opening)&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; 3 November 2015&lt;/span&gt;&lt;br /&gt;
&lt;span style="font-size: small;"&gt;Early (closing)&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; 15 February 2016&lt;/span&gt;&lt;br /&gt;
&lt;span style="font-size: small;"&gt;Standard &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; 2 May 2016&amp;nbsp; &lt;/span&gt;&lt;br /&gt;
&lt;span style="font-size: small;"&gt;Late&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; 9 May 2016&lt;/span&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;span style="font-size: small;"&gt;&lt;br /&gt;&lt;/span&gt;
&lt;br /&gt;
&lt;br /&gt;
&lt;div class="parbase table section"&gt;
&lt;/div&gt;
&lt;span style="font-size: small;"&gt;
&lt;table&gt;&lt;tbody&gt;
&lt;tr class="odd"&gt;
 &lt;/tr&gt;
&lt;/tbody&gt;&lt;/table&gt;
&lt;/span&gt;</description><thr:total xmlns:thr="http://purl.org/syndication/thread/1.0">2</thr:total></item><item><title>ACCA F6 UK ( taxation ) - Income tax proforma </title><link>http://accatipsandtricks.blogspot.com/2015/08/acca-f6-uk-taxation-income-tax-proforma.html</link><category>F6</category><category>Income tax format</category><author>noreply@blogger.com (Anonymous)</author><pubDate>Wed, 5 Aug 2015 06:46:00 -0700</pubDate><guid isPermaLink="false">tag:blogger.com,1999:blog-9213974725420444953.post-3968452557976411275</guid><description>&lt;div class="separator" style="clear: both; text-align: center;"&gt;
&lt;/div&gt;
&lt;br /&gt;
F6 paper of ACCA has many formats for calculating different types of taxes . Most common type of taxes are income tax , capital gains tax ( CGT ), inheritance tax ( IHT ),value added&lt;br /&gt;
tax (VAT) and corporation tax (CT). In every area of F6 paper&lt;br /&gt;
,taxation UK there are a lot of formats/proformas to calculate these different types of taxes easily in a professional way.&lt;br /&gt;
&lt;br /&gt;
But income tax format / proforma is one which is very important , because it is examined in every exam session in income tax calculation question .&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
So after a lot of research and consultation of books , notes i prepared below given income tax proforma for ACCA F6 UK taxation paper students . Hope so it will help you a lot in your studies . Best of luck :)&lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: #3d85c6;"&gt;&lt;b&gt; &lt;/b&gt;&lt;/span&gt;&lt;br /&gt;
&lt;div class="separator" style="clear: both; text-align: center;"&gt;
&lt;/div&gt;
&lt;span style="color: #3d85c6;"&gt;&lt;b&gt;&lt;span style="color: #cc0000;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; UK -&lt;/span&gt;&amp;nbsp; &lt;span style="color: #cc0000;"&gt;Income Tax Format / Proforma&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: #3d85c6;"&gt;&lt;b&gt;&amp;nbsp;&lt;span style="color: black;"&gt;Terms &amp;nbsp;&lt;/span&gt; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp; &lt;span style="color: black;"&gt;Non Saving Income&lt;/span&gt; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp; &lt;span style="color: black;"&gt;Savings Income&lt;/span&gt; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp; &lt;span style="color: black;"&gt;Dividens&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: #3d85c6;"&gt;&lt;b&gt;&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &lt;/b&gt;&lt;/span&gt;&lt;span style="color: #3d85c6;"&gt;&lt;b&gt;&lt;span class="_Tgc"&gt;&lt;b&gt;£ &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp; &lt;/b&gt;&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;span style="color: #3d85c6;"&gt;&lt;b&gt;&lt;span class="_Tgc"&gt;&lt;b&gt;&lt;span class="_Tgc"&gt;&lt;b&gt;£ &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp; &lt;/b&gt;&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;span style="color: #3d85c6;"&gt;&lt;b&gt;&lt;span class="_Tgc"&gt;&lt;b&gt;&lt;span class="_Tgc"&gt;&lt;b&gt;&lt;span class="_Tgc"&gt;&lt;b&gt;£&lt;/b&gt;&lt;/span&gt; &lt;/b&gt;&lt;/span&gt;&amp;nbsp;&lt;/b&gt;&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: #3d85c6;"&gt;&lt;span class="_Tgc"&gt;&lt;span style="color: black;"&gt;Trading profits &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp; xxx&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;span style="color: #3d85c6;"&gt;&lt;span class="_Tgc"&gt;&lt;span style="color: black;"&gt;Employment income &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; xxx&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;span style="color: #3d85c6;"&gt;&lt;span class="_Tgc"&gt;&lt;span style="color: black;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp; _______&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;span style="color: #3d85c6;"&gt;&lt;span class="_Tgc"&gt;&lt;span style="color: black;"&gt;&lt;br /&gt;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;
&lt;b&gt;&lt;span style="color: #3d85c6;"&gt;&lt;span class="_Tgc"&gt;&lt;span style="color: black;"&gt;Non - Saving Earned &lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/b&gt;&lt;span style="color: #3d85c6;"&gt;&lt;span class="_Tgc"&gt;&lt;span style="color: black;"&gt;&lt;b&gt;income&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; xxx&lt;/b&gt;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: #3d85c6;"&gt;&lt;span class="_Tgc"&gt;&lt;span style="color: black;"&gt;Pension&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp; xxx&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;span style="color: #3d85c6;"&gt;&lt;span class="_Tgc"&gt;&lt;span style="color: black;"&gt;Property business income&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; xxx&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;span style="color: #3d85c6;"&gt;&lt;span class="_Tgc"&gt;&lt;span style="color: black;"&gt;Income from discretionary trust &amp;nbsp; &amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; xxx &amp;nbsp;&amp;nbsp;&amp;nbsp;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;span style="color: #3d85c6;"&gt;&lt;span class="_Tgc"&gt;&lt;span style="color: black;"&gt;Dividends from REIT&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;span style="color: #3d85c6;"&gt;&lt;span class="_Tgc"&gt;&lt;span style="color: black;"&gt;&lt;span style="color: #3d85c6;"&gt;&lt;b&gt;&lt;span style="color: #cc0000;"&gt;&lt;span style="color: red;"&gt;*&lt;/span&gt;&lt;/span&gt;&lt;/b&gt;&lt;/span&gt; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; xxx&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;span style="color: #3d85c6;"&gt;&lt;span class="_Tgc"&gt;&lt;span style="color: black;"&gt;Other income from IIP&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;span style="color: #3d85c6;"&gt;&lt;span class="_Tgc"&gt;&lt;span style="color: black;"&gt;&lt;span style="color: #3d85c6;"&gt;&lt;b&gt;&lt;span style="color: #cc0000;"&gt;&lt;span style="color: red;"&gt;*&lt;/span&gt;&lt;/span&gt;&lt;/b&gt;&lt;/span&gt; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; xxx&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;span style="color: #3d85c6;"&gt;&lt;span class="_Tgc"&gt;&lt;span style="color: black;"&gt;Foreign Income &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp; xxx&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;span style="color: #3d85c6;"&gt;&lt;span class="_Tgc"&gt;&lt;span style="color: black;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &amp;nbsp; _______&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;span style="color: #3d85c6;"&gt;&lt;span class="_Tgc"&gt;&lt;span style="color: black;"&gt;&lt;br /&gt;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;
&lt;span style="color: #3d85c6;"&gt;&lt;span class="_Tgc"&gt;&lt;span style="color: black;"&gt;&lt;b&gt;Other Non - Saving Income &amp;nbsp;&lt;/b&gt; &amp;nbsp; &amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &lt;b&gt;xxx&lt;/b&gt; &amp;nbsp;&amp;nbsp;&amp;nbsp;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;span style="color: #3d85c6;"&gt;&lt;span class="_Tgc"&gt;&lt;span style="color: black;"&gt;&lt;br /&gt;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;
&lt;span style="color: #3d85c6;"&gt;&lt;span class="_Tgc"&gt;&lt;span style="color: black;"&gt;&lt;br /&gt;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;
&lt;span style="color: #3d85c6;"&gt;&lt;span class="_Tgc"&gt;&lt;span style="color: black;"&gt;Interest Received&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; xxx&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;span style="color: #3d85c6;"&gt;&lt;span class="_Tgc"&gt;&lt;span style="color: black;"&gt;Interest from IIP&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;span style="color: #3d85c6;"&gt;&lt;span class="_Tgc"&gt;&lt;span style="color: black;"&gt;&lt;span style="color: #3d85c6;"&gt;&lt;b&gt;&lt;span style="color: #cc0000;"&gt;&lt;span style="color: red;"&gt;*&lt;/span&gt;&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; xxx&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;span style="color: #3d85c6;"&gt;&lt;span class="_Tgc"&gt;&lt;span style="color: black;"&gt;Foreign Interest&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; xxx&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;span style="color: #3d85c6;"&gt;&lt;span class="_Tgc"&gt;&lt;span style="color: black;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp; _______&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;span style="color: #3d85c6;"&gt;&lt;span class="_Tgc"&gt;&lt;span style="color: black;"&gt;&lt;br /&gt;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;
&lt;span style="color: #3d85c6;"&gt;&lt;span class="_Tgc"&gt;&lt;span style="color: black;"&gt;&lt;b&gt;Savings Income&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp; xxx&lt;/b&gt;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: #3d85c6;"&gt;&lt;span class="_Tgc"&gt;&lt;span style="color: black;"&gt;Dividends from UK companies &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp; xxx&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;span style="color: #3d85c6;"&gt;&lt;span class="_Tgc"&gt;&lt;span style="color: black;"&gt;Foreign dividends&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; xxx&lt;b&gt;&lt;br /&gt;&lt;/b&gt;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;span style="color: #3d85c6;"&gt;&lt;span class="_Tgc"&gt;&lt;span style="color: black;"&gt;Dividends from IIP&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;span style="color: #3d85c6;"&gt;&lt;span class="_Tgc"&gt;&lt;span style="color: black;"&gt;&lt;span style="color: #3d85c6;"&gt;&lt;b&gt;&lt;span style="color: #cc0000;"&gt;&lt;span style="color: red;"&gt;*&lt;/span&gt;&lt;/span&gt;&lt;/b&gt;&lt;/span&gt; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp; xxx&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;span style="color: #3d85c6;"&gt;&lt;span class="_Tgc"&gt;&lt;span style="color: black;"&gt;&lt;b&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; _______&lt;/b&gt;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;span style="color: #3d85c6;"&gt;&lt;span class="_Tgc"&gt;&lt;span style="color: black;"&gt;&lt;b&gt;&lt;br /&gt;&lt;/b&gt;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;
&lt;span style="color: #3d85c6;"&gt;&lt;span class="_Tgc"&gt;&lt;span style="color: black;"&gt;&lt;b&gt;&lt;br /&gt;&lt;/b&gt;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;
&lt;span style="color: #3d85c6;"&gt;&lt;span class="_Tgc"&gt;&lt;span style="color: black;"&gt;&lt;b&gt;Dividends&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; xxx&lt;/b&gt;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: #3d85c6;"&gt;&lt;span class="_Tgc"&gt;&lt;span style="color: black;"&gt;&lt;b&gt;&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp; ______ &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp; _______&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &amp;nbsp; &amp;nbsp; _______&lt;/b&gt;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;span style="color: #3d85c6;"&gt;&lt;span class="_Tgc"&gt;&lt;br /&gt;&lt;/span&gt;&lt;/span&gt;
&lt;span style="color: #3d85c6;"&gt;&lt;span class="_Tgc"&gt;&lt;span style="color: black;"&gt;&lt;b&gt;Total Income&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; xxx&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; xxx&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; xxx&lt;/b&gt;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;span style="color: #3d85c6;"&gt;&lt;span class="_Tgc"&gt;&lt;span style="color: black;"&gt;&lt;b&gt;&lt;br /&gt;&lt;/b&gt;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;
&lt;span style="color: #3d85c6;"&gt;&lt;span class="_Tgc"&gt;&lt;span style="color: black;"&gt;&lt;b&gt;&lt;br /&gt;&lt;/b&gt;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;
&lt;span style="color: #3d85c6;"&gt;&lt;span class="_Tgc"&gt;&lt;span style="color: black;"&gt;&lt;b&gt;Less : Reliefs&lt;/b&gt;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;span style="color: #3d85c6;"&gt;&lt;span class="_Tgc"&gt;&lt;span style="color: black;"&gt;&lt;b&gt;&lt;br /&gt;&lt;/b&gt;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;
&lt;span style="color: #3d85c6;"&gt;&lt;span class="_Tgc"&gt;&lt;span style="color: black;"&gt;Qualifying loan interest&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; (xxx)&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;span style="color: #3d85c6;"&gt;&lt;span class="_Tgc"&gt;&lt;span style="color: black;"&gt;Loss relief&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; (xxx)&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;span style="color: #3d85c6;"&gt;&lt;span class="_Tgc"&gt;&lt;span style="color: black;"&gt;&lt;br /&gt;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;
&lt;span style="color: #3d85c6;"&gt;&lt;span class="_Tgc"&gt;&lt;span style="color: black;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &amp;nbsp; ________&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; _________ &amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; ________&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;span style="color: #3d85c6;"&gt;&lt;span class="_Tgc"&gt;&lt;span style="color: black;"&gt;&lt;br /&gt;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;
&lt;span style="color: #3d85c6;"&gt;&lt;span class="_Tgc"&gt;&lt;span style="color: black;"&gt;&lt;br /&gt;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;
&lt;span style="color: #3d85c6;"&gt;&lt;span class="_Tgc"&gt;&lt;span style="color: black;"&gt;&lt;b&gt;Net Income&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; xxx&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; xxx&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; xxx&lt;/b&gt;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: #3d85c6;"&gt;&lt;span class="_Tgc"&gt;&lt;span style="color: black;"&gt;Less: Personal Allowance &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; xxx&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;span style="color: #3d85c6;"&gt;&lt;span class="_Tgc"&gt;&lt;span style="color: black;"&gt;&lt;b&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; ________&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; _________&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; ________&lt;/b&gt;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: #3d85c6;"&gt;&lt;span class="_Tgc"&gt;&lt;span style="color: black;"&gt;&lt;b&gt;Taxable Income &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; xxx &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp; xxx &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; xxx &amp;nbsp; &amp;nbsp;&lt;/b&gt;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;span style="color: #3d85c6;"&gt;&lt;span class="_Tgc"&gt;&lt;span style="color: black;"&gt;&lt;b&gt;&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp; _________ &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp; __________ &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp; ________ &lt;/b&gt;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;span style="color: #3d85c6;"&gt;&lt;span class="_Tgc"&gt;&lt;span style="color: black;"&gt;&lt;b&gt;&lt;br /&gt;&lt;/b&gt;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;
&lt;span style="color: #3d85c6;"&gt;&lt;span class="_Tgc"&gt;&lt;span style="color: black;"&gt;&lt;b&gt;&lt;br /&gt;&lt;/b&gt;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;
&lt;span style="color: #3d85c6;"&gt;&lt;span class="_Tgc"&gt;&lt;span style="color: black;"&gt;Tax calculation at tax rates&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; (xxx)&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: #3d85c6;"&gt;&lt;span class="_Tgc"&gt;&lt;span style="color: black;"&gt;Less:Tax reducers&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;span style="color: #3d85c6;"&gt;&lt;span class="_Tgc"&gt;&lt;span style="color: black;"&gt;VCT&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;span style="color: #3d85c6;"&gt;&lt;span class="_Tgc"&gt;&lt;span style="color: black;"&gt;&lt;span style="color: #3d85c6;"&gt;&lt;b&gt;&lt;span style="color: #cc0000;"&gt;&lt;span style="color: red;"&gt;*&lt;/span&gt;&lt;/span&gt;&lt;/b&gt;&lt;/span&gt; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; xxx&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;span style="color: #3d85c6;"&gt;&lt;span class="_Tgc"&gt;&lt;span style="color: black;"&gt;EIS&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;span style="color: #3d85c6;"&gt;&lt;span class="_Tgc"&gt;&lt;span style="color: black;"&gt;&lt;span style="color: #3d85c6;"&gt;&lt;b&gt;&lt;span style="color: #cc0000;"&gt;&lt;span style="color: red;"&gt;*&lt;/span&gt;&lt;/span&gt;&lt;/b&gt;&lt;/span&gt; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; xxx&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;span style="color: #3d85c6;"&gt;&lt;span class="_Tgc"&gt;&lt;span style="color: black;"&gt;SEIS&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;span style="color: #3d85c6;"&gt;&lt;span class="_Tgc"&gt;&lt;span style="color: black;"&gt;&lt;span style="color: #3d85c6;"&gt;&lt;b&gt;&lt;span style="color: #cc0000;"&gt;&lt;span style="color: red;"&gt;*&lt;/span&gt;&lt;/span&gt;&lt;/b&gt;&lt;/span&gt; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp; xxx &lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;span style="color: #3d85c6;"&gt;&lt;span class="_Tgc"&gt;&lt;span style="color: black;"&gt;DTR&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;span style="color: #3d85c6;"&gt;&lt;span class="_Tgc"&gt;&lt;span style="color: black;"&gt;&lt;span style="color: #3d85c6;"&gt;&lt;b&gt;&lt;span style="color: #cc0000;"&gt;&lt;span style="color: red;"&gt;*&lt;/span&gt;&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &amp;nbsp; xxx &lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;span style="color: #3d85c6;"&gt;&lt;span class="_Tgc"&gt;&lt;span style="color: black;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; _________&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;span style="color: #3d85c6;"&gt;&lt;span class="_Tgc"&gt;&lt;span style="color: black;"&gt;&lt;br /&gt;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;
&lt;span style="color: #3d85c6;"&gt;&lt;span class="_Tgc"&gt;&lt;span style="color: black;"&gt;&lt;b&gt;Income Tax liability&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; (xxx)&lt;/b&gt;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: #3d85c6;"&gt;&lt;span class="_Tgc"&gt;&lt;span style="color: black;"&gt;Less: Tax credits &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &amp;nbsp; xxx &lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;span style="color: #3d85c6;"&gt;&lt;span class="_Tgc"&gt;&lt;span style="color: black;"&gt;&lt;b&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; __________&lt;/b&gt;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: #3d85c6;"&gt;&lt;span class="_Tgc"&gt;&lt;span style="color: black;"&gt;&lt;b&gt;Income Tax Payable &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; (xxx)&lt;/b&gt;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: #3d85c6;"&gt;&lt;span class="_Tgc"&gt;&lt;span style="color: black;"&gt;&lt;b&gt;&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; __________&lt;/b&gt;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: #3d85c6;"&gt;&lt;b&gt;&lt;span class="_Tgc"&gt;&lt;b&gt;&lt;span style="color: black;"&gt;REIT&lt;/span&gt;&lt;span style="color: red;"&gt;* &lt;/span&gt;&amp;nbsp;&amp;nbsp; &lt;/b&gt;&lt;/span&gt;&lt;/b&gt;&lt;span style="color: black;"&gt;&lt;span class="_Tgc"&gt;Real estate investment trust&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;span style="color: #3d85c6;"&gt;&lt;b&gt;&lt;span class="_Tgc"&gt;&lt;b&gt;&lt;span style="color: black;"&gt;VCT &lt;/span&gt;&lt;span style="color: red;"&gt;*&lt;/span&gt; &amp;nbsp;&amp;nbsp; &lt;/b&gt;&lt;/span&gt;&lt;/b&gt;&lt;span style="color: black;"&gt;&lt;span class="_Tgc"&gt;Venture capital trust&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;span style="color: #3d85c6;"&gt;&lt;b&gt;&lt;span class="_Tgc"&gt;&lt;b&gt;&lt;span style="color: black;"&gt;EIS&amp;nbsp;&lt;/span&gt; &lt;span style="color: red;"&gt;*&lt;/span&gt; &amp;nbsp;&amp;nbsp; &lt;/b&gt;&lt;/span&gt;&lt;/b&gt;&lt;span style="color: black;"&gt;&lt;span class="_Tgc"&gt;The enterprise investment scheme&lt;/span&gt;&lt;/span&gt;&lt;b&gt;&lt;span class="_Tgc"&gt;&lt;b&gt;&amp;nbsp;&lt;/b&gt;&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;br /&gt;
&lt;span style="color: #3d85c6;"&gt;&lt;b&gt;&lt;span class="_Tgc"&gt;&lt;b&gt;&lt;span style="color: black;"&gt;SEIS&lt;/span&gt;&lt;span style="color: red;"&gt;*&lt;/span&gt; &amp;nbsp;&amp;nbsp; &lt;/b&gt;&lt;/span&gt;&lt;/b&gt;&lt;span class="_Tgc"&gt;&lt;span style="color: black;"&gt;Seed enterprise investment scheme&lt;/span&gt;&amp;nbsp;&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;span style="color: #3d85c6;"&gt;&lt;b&gt;&lt;span class="_Tgc"&gt;&lt;b&gt;&lt;span style="color: black;"&gt;DTR&lt;/span&gt; &lt;span style="color: red;"&gt;* &amp;nbsp;&lt;/span&gt;&amp;nbsp; &lt;/b&gt;&lt;/span&gt;&lt;/b&gt;&lt;span style="color: black;"&gt;&lt;span class="_Tgc"&gt;Double taxation relief&amp;nbsp;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;span style="color: #3d85c6;"&gt;&lt;span class="_Tgc"&gt;&lt;span style="color: black;"&gt;&lt;b&gt;IIP&lt;/b&gt;&lt;/span&gt;&amp;nbsp;&amp;nbsp; &lt;span style="color: red;"&gt;* &amp;nbsp;&amp;nbsp; &lt;span style="color: black;"&gt;Interest in possession&amp;nbsp;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: #3d85c6;"&gt;&lt;span class="_Tgc"&gt;&lt;span style="color: red;"&gt;&lt;span style="color: black;"&gt;&amp;nbsp;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;b&gt; &lt;/b&gt;&lt;/span&gt;</description><thr:total xmlns:thr="http://purl.org/syndication/thread/1.0">3</thr:total></item><item><title>ACCA September 2015 attempt | Markets | Exam timetable</title><link>http://accatipsandtricks.blogspot.com/2015/08/september-2015-attempt-acca-markets_5.html</link><category>ACCA</category><category>ACCA exam timetable</category><category>ACCA September attempt timetable</category><author>noreply@blogger.com (Anonymous)</author><pubDate>Wed, 5 Aug 2015 03:58:00 -0700</pubDate><guid isPermaLink="false">tag:blogger.com,1999:blog-9213974725420444953.post-3862211391586306855</guid><description>&lt;br /&gt;
&lt;br /&gt;
Finally , ACCA September 2015 attempt is announced . This attempt is 
launched in ACCA big markets and in some bigger exam centres only . So by 
the start of 2016, there will be four attempts March&amp;nbsp; ,&amp;nbsp; June&amp;nbsp; , September 
and December in every country or ACCA market.These additional exam 
attempts are arranged as a response by taking feedback of ACCA students.&lt;br /&gt;
&lt;br /&gt;
&lt;h2&gt;
&lt;span style="font-size: small;"&gt;&lt;span style="color: #cc0000;"&gt;&lt;b&gt;&amp;nbsp;&lt;/b&gt;&lt;/span&gt;&lt;/span&gt;&lt;/h2&gt;
&lt;h2&gt;
&lt;span style="font-size: small;"&gt;&lt;span style="color: #cc0000;"&gt;&lt;b&gt;ACCA markets September 2015 additional attempt&amp;nbsp;&lt;/b&gt;&lt;/span&gt;&lt;/span&gt;&lt;/h2&gt;
&lt;h2&gt;
&lt;span style="font-size: small;"&gt;&lt;span style="color: #cc0000;"&gt;&lt;b&gt;&amp;nbsp;&lt;/b&gt;&lt;/span&gt;&lt;/span&gt;&lt;/h2&gt;
&lt;table border="0" cellpadding="0" class="MsoNormalTable" style="mso-cellspacing: 1.5pt; mso-yfti-tbllook: 1184;"&gt;
 &lt;thead&gt;
&lt;tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;"&gt;
   &lt;td style="padding: .75pt .75pt .75pt .75pt;"&gt;&lt;div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"&gt;
&lt;span style="color: #3d85c6;"&gt;&lt;span style="font-family: &amp;quot;times new roman&amp;quot; , &amp;quot;serif&amp;quot;; font-size: 12.0pt;"&gt;Country&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
&lt;/td&gt;
   &lt;td style="padding: .75pt .75pt .75pt .75pt;"&gt;&lt;div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;"&gt;
&lt;span style="color: #3d85c6;"&gt;&lt;span style="font-family: &amp;quot;times new roman&amp;quot; , &amp;quot;serif&amp;quot;; font-size: 12.0pt;"&gt;&lt;span style="mso-spacerun: yes;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &lt;/span&gt;&lt;span style="mso-spacerun: yes;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp;&lt;/span&gt;&lt;span style="mso-spacerun: yes;"&gt; &lt;/span&gt;Centre Name&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;br /&gt;&lt;/div&gt;
&lt;/td&gt;
  &lt;/tr&gt;
&lt;/thead&gt;
 &lt;tbody&gt;
&lt;tr style="mso-yfti-irow: 1;"&gt;
  &lt;td style="padding: .75pt .75pt .75pt .75pt;"&gt;&lt;div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"&gt;
&lt;span style="font-family: &amp;quot;times new roman&amp;quot; , &amp;quot;serif&amp;quot;; font-size: 12.0pt;"&gt;Ireland&lt;/span&gt;&lt;/div&gt;
&lt;/td&gt;
  &lt;td style="padding: .75pt .75pt .75pt .75pt;"&gt;&lt;div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"&gt;
&lt;span style="font-family: &amp;quot;times new roman&amp;quot; , &amp;quot;serif&amp;quot;; font-size: 12.0pt;"&gt;&lt;span style="mso-spacerun: yes;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;
  &lt;/span&gt;Dublin&lt;/span&gt;&lt;/div&gt;
&lt;/td&gt;
 &lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 2;"&gt;
  &lt;td style="padding: .75pt .75pt .75pt .75pt;"&gt;&lt;div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"&gt;
&lt;span style="font-family: &amp;quot;times new roman&amp;quot; , &amp;quot;serif&amp;quot;; font-size: 12.0pt;"&gt;Ireland&lt;span style="mso-spacerun: yes;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
&lt;/td&gt;
  &lt;td style="padding: .75pt .75pt .75pt .75pt;"&gt;&lt;div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"&gt;
&lt;span style="font-family: &amp;quot;times new roman&amp;quot; , &amp;quot;serif&amp;quot;; font-size: 12.0pt;"&gt;&lt;span style="mso-spacerun: yes;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp;&amp;nbsp;
  &lt;/span&gt;Cork&lt;/span&gt;&lt;/div&gt;
&lt;/td&gt;
 &lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 3;"&gt;
  &lt;td style="padding: .75pt .75pt .75pt .75pt;"&gt;&lt;div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"&gt;
&lt;span style="font-family: &amp;quot;times new roman&amp;quot; , &amp;quot;serif&amp;quot;; font-size: 12.0pt;"&gt;UK&lt;/span&gt;&lt;/div&gt;
&lt;/td&gt;
  &lt;td style="padding: .75pt .75pt .75pt .75pt;"&gt;&lt;div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"&gt;
&lt;span style="font-family: &amp;quot;times new roman&amp;quot; , &amp;quot;serif&amp;quot;; font-size: 12.0pt;"&gt;&lt;span style="mso-spacerun: yes;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &lt;/span&gt;London&lt;/span&gt;&lt;/div&gt;
&lt;/td&gt;
 &lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 4;"&gt;
  &lt;td style="padding: .75pt .75pt .75pt .75pt;"&gt;&lt;div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"&gt;
&lt;span style="font-family: &amp;quot;times new roman&amp;quot; , &amp;quot;serif&amp;quot;; font-size: 12.0pt;"&gt;UK&lt;/span&gt;&lt;/div&gt;
&lt;/td&gt;
  &lt;td style="padding: .75pt .75pt .75pt .75pt;"&gt;&lt;div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"&gt;
&lt;span style="font-family: &amp;quot;times new roman&amp;quot; , &amp;quot;serif&amp;quot;; font-size: 12.0pt;"&gt;&lt;span style="mso-spacerun: yes;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;
  &lt;/span&gt;Glasgow&lt;/span&gt;&lt;/div&gt;
&lt;/td&gt;
 &lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 5;"&gt;
  &lt;td style="padding: .75pt .75pt .75pt .75pt;"&gt;&lt;div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"&gt;
&lt;span style="font-family: &amp;quot;times new roman&amp;quot; , &amp;quot;serif&amp;quot;; font-size: 12.0pt;"&gt;UK&lt;/span&gt;&lt;/div&gt;
&lt;/td&gt;
  &lt;td style="padding: .75pt .75pt .75pt .75pt;"&gt;&lt;div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"&gt;
&lt;span style="font-family: &amp;quot;times new roman&amp;quot; , &amp;quot;serif&amp;quot;; font-size: 12.0pt;"&gt;&lt;span style="mso-spacerun: yes;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp;&amp;nbsp;
  &lt;/span&gt;Belfast&lt;/span&gt;&lt;/div&gt;
&lt;/td&gt;
 &lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 6;"&gt;
  &lt;td style="padding: .75pt .75pt .75pt .75pt;"&gt;&lt;div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"&gt;
&lt;span style="font-family: &amp;quot;times new roman&amp;quot; , &amp;quot;serif&amp;quot;; font-size: 12.0pt;"&gt;UK&lt;/span&gt;&lt;/div&gt;
&lt;/td&gt;
  &lt;td style="padding: .75pt .75pt .75pt .75pt;"&gt;&lt;div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"&gt;
&lt;span style="font-family: &amp;quot;times new roman&amp;quot; , &amp;quot;serif&amp;quot;; font-size: 12.0pt;"&gt;&lt;span style="mso-spacerun: yes;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;
  &lt;/span&gt;Leeds&lt;/span&gt;&lt;/div&gt;
&lt;/td&gt;
 &lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 7;"&gt;
  &lt;td style="padding: .75pt .75pt .75pt .75pt;"&gt;&lt;div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"&gt;
&lt;span style="font-family: &amp;quot;times new roman&amp;quot; , &amp;quot;serif&amp;quot;; font-size: 12.0pt;"&gt;UK&lt;/span&gt;&lt;/div&gt;
&lt;/td&gt;
  &lt;td style="padding: .75pt .75pt .75pt .75pt;"&gt;&lt;div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"&gt;
&lt;span style="font-family: &amp;quot;times new roman&amp;quot; , &amp;quot;serif&amp;quot;; font-size: 12.0pt;"&gt;&lt;span style="mso-spacerun: yes;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &lt;/span&gt;&lt;span style="mso-spacerun: yes;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &lt;/span&gt;Aberdeen&lt;/span&gt;&lt;/div&gt;
&lt;/td&gt;
 &lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 8;"&gt;
  &lt;td style="padding: .75pt .75pt .75pt .75pt;"&gt;&lt;div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"&gt;
&lt;span style="font-family: &amp;quot;times new roman&amp;quot; , &amp;quot;serif&amp;quot;; font-size: 12.0pt;"&gt;UK&lt;/span&gt;&lt;/div&gt;
&lt;/td&gt;
  &lt;td style="padding: .75pt .75pt .75pt .75pt;"&gt;&lt;div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"&gt;
&lt;span style="font-family: &amp;quot;times new roman&amp;quot; , &amp;quot;serif&amp;quot;; font-size: 12.0pt;"&gt;&lt;span style="mso-spacerun: yes;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp;
&amp;nbsp;  &lt;/span&gt;Birmingham&lt;/span&gt;&lt;/div&gt;
&lt;/td&gt;
 &lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 9;"&gt;
  &lt;td style="padding: .75pt .75pt .75pt .75pt;"&gt;&lt;div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"&gt;
&lt;span style="font-family: &amp;quot;times new roman&amp;quot; , &amp;quot;serif&amp;quot;; font-size: 12.0pt;"&gt;UK&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &lt;/span&gt;&lt;/div&gt;
&lt;/td&gt;
  &lt;td style="padding: .75pt .75pt .75pt .75pt;"&gt;&lt;div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"&gt;
&lt;span style="font-family: &amp;quot;times new roman&amp;quot; , &amp;quot;serif&amp;quot;; font-size: 12.0pt;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; Edinburgh&lt;/span&gt;&lt;/div&gt;
&lt;/td&gt;
 &lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 10;"&gt;
  &lt;td style="padding: .75pt .75pt .75pt .75pt;"&gt;&lt;div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"&gt;
&lt;span style="font-family: &amp;quot;times new roman&amp;quot; , &amp;quot;serif&amp;quot;; font-size: 12.0pt;"&gt;UK&lt;/span&gt;&lt;/div&gt;
&lt;/td&gt;
  &lt;td style="padding: .75pt .75pt .75pt .75pt;"&gt;&lt;div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"&gt;
&lt;span style="font-family: &amp;quot;times new roman&amp;quot; , &amp;quot;serif&amp;quot;; font-size: 12.0pt;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; Cardiff&lt;/span&gt;&lt;/div&gt;
&lt;/td&gt;
 &lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 11;"&gt;
  &lt;td style="padding: .75pt .75pt .75pt .75pt;"&gt;&lt;div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"&gt;
&lt;span style="font-family: &amp;quot;times new roman&amp;quot; , &amp;quot;serif&amp;quot;; font-size: 12.0pt;"&gt;UK&lt;/span&gt;&lt;/div&gt;
&lt;/td&gt;
  &lt;td style="padding: .75pt .75pt .75pt .75pt;"&gt;&lt;div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"&gt;
&lt;span style="font-family: &amp;quot;times new roman&amp;quot; , &amp;quot;serif&amp;quot;; font-size: 12.0pt;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; Newcastle&lt;/span&gt;&lt;/div&gt;
&lt;/td&gt;
 &lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 12;"&gt;
  &lt;td style="padding: .75pt .75pt .75pt .75pt;"&gt;&lt;div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"&gt;
&lt;span style="font-family: &amp;quot;times new roman&amp;quot; , &amp;quot;serif&amp;quot;; font-size: 12.0pt;"&gt;UK&lt;/span&gt;&lt;/div&gt;
&lt;/td&gt;
  &lt;td style="padding: .75pt .75pt .75pt .75pt;"&gt;&lt;div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"&gt;
&lt;span style="font-family: &amp;quot;times new roman&amp;quot; , &amp;quot;serif&amp;quot;; font-size: 12.0pt;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; Dundee&lt;/span&gt;&lt;/div&gt;
&lt;/td&gt;
 &lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 13;"&gt;
  &lt;td style="padding: .75pt .75pt .75pt .75pt;"&gt;&lt;div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"&gt;
&lt;span style="font-family: &amp;quot;times new roman&amp;quot; , &amp;quot;serif&amp;quot;; font-size: 12.0pt;"&gt;UK&lt;/span&gt;&lt;/div&gt;
&lt;/td&gt;
  &lt;td style="padding: .75pt .75pt .75pt .75pt;"&gt;&lt;div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"&gt;
&lt;span style="font-family: &amp;quot;times new roman&amp;quot; , &amp;quot;serif&amp;quot;; font-size: 12.0pt;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; Manchester&lt;/span&gt;&lt;/div&gt;
&lt;/td&gt;
 &lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 14;"&gt;
  &lt;td style="padding: .75pt .75pt .75pt .75pt;"&gt;&lt;div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"&gt;
&lt;span style="font-family: &amp;quot;times new roman&amp;quot; , &amp;quot;serif&amp;quot;; font-size: 12.0pt;"&gt;Kazakhstan&lt;/span&gt;&lt;/div&gt;
&lt;/td&gt;
  &lt;td style="padding: .75pt .75pt .75pt .75pt;"&gt;&lt;div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"&gt;
&lt;span style="font-family: &amp;quot;times new roman&amp;quot; , &amp;quot;serif&amp;quot;; font-size: 12.0pt;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; Almaty&lt;/span&gt;&lt;/div&gt;
&lt;/td&gt;
 &lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 15;"&gt;
  &lt;td style="padding: .75pt .75pt .75pt .75pt;"&gt;&lt;div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"&gt;
&lt;span style="font-family: &amp;quot;times new roman&amp;quot; , &amp;quot;serif&amp;quot;; font-size: 12.0pt;"&gt;Romania&lt;/span&gt;&lt;/div&gt;
&lt;/td&gt;
  &lt;td style="padding: .75pt .75pt .75pt .75pt;"&gt;&lt;div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"&gt;
&lt;span style="font-family: &amp;quot;times new roman&amp;quot; , &amp;quot;serif&amp;quot;; font-size: 12.0pt;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; Bucharest&lt;/span&gt;&lt;/div&gt;
&lt;/td&gt;
 &lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 16;"&gt;
  &lt;td style="padding: .75pt .75pt .75pt .75pt;"&gt;&lt;div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"&gt;
&lt;span style="font-family: &amp;quot;times new roman&amp;quot; , &amp;quot;serif&amp;quot;; font-size: 12.0pt;"&gt;Vietnam&lt;/span&gt;&lt;/div&gt;
&lt;/td&gt;
  &lt;td style="padding: .75pt .75pt .75pt .75pt;"&gt;&lt;div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"&gt;
&lt;span style="font-family: &amp;quot;times new roman&amp;quot; , &amp;quot;serif&amp;quot;; font-size: 12.0pt;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; Hanoi&lt;/span&gt;&lt;/div&gt;
&lt;/td&gt;
 &lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 17;"&gt;
  &lt;td style="padding: .75pt .75pt .75pt .75pt;"&gt;&lt;div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"&gt;
&lt;span style="font-family: &amp;quot;times new roman&amp;quot; , &amp;quot;serif&amp;quot;; font-size: 12.0pt;"&gt;Vietnam&lt;/span&gt;&lt;/div&gt;
&lt;/td&gt;
  &lt;td style="padding: .75pt .75pt .75pt .75pt;"&gt;&lt;div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"&gt;
&lt;span style="font-family: &amp;quot;times new roman&amp;quot; , &amp;quot;serif&amp;quot;; font-size: 12.0pt;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; Ho Chi Minh City&lt;/span&gt;&lt;/div&gt;
&lt;/td&gt;
 &lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 18;"&gt;
  &lt;td style="padding: .75pt .75pt .75pt .75pt;"&gt;&lt;div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"&gt;
&lt;span style="font-family: &amp;quot;times new roman&amp;quot; , &amp;quot;serif&amp;quot;; font-size: 12.0pt;"&gt;Kenya&lt;/span&gt;&lt;/div&gt;
&lt;/td&gt;
  &lt;td style="padding: .75pt .75pt .75pt .75pt;"&gt;&lt;div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"&gt;
&lt;span style="font-family: &amp;quot;times new roman&amp;quot; , &amp;quot;serif&amp;quot;; font-size: 12.0pt;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; Nairobi&lt;/span&gt;&lt;/div&gt;
&lt;/td&gt;
 &lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 19;"&gt;
  &lt;td style="padding: .75pt .75pt .75pt .75pt;"&gt;&lt;div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"&gt;
&lt;span style="font-family: &amp;quot;times new roman&amp;quot; , &amp;quot;serif&amp;quot;; font-size: 12.0pt;"&gt;Ghana&lt;/span&gt;&lt;/div&gt;
&lt;/td&gt;
  &lt;td style="padding: .75pt .75pt .75pt .75pt;"&gt;&lt;div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"&gt;
&lt;span style="font-family: &amp;quot;times new roman&amp;quot; , &amp;quot;serif&amp;quot;; font-size: 12.0pt;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; Accra&lt;/span&gt;&lt;/div&gt;
&lt;/td&gt;
 &lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 20;"&gt;
  &lt;td style="padding: .75pt .75pt .75pt .75pt;"&gt;&lt;div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"&gt;
&lt;span style="font-family: &amp;quot;times new roman&amp;quot; , &amp;quot;serif&amp;quot;; font-size: 12.0pt;"&gt;Zambia&lt;/span&gt;&lt;/div&gt;
&lt;/td&gt;
  &lt;td style="padding: .75pt .75pt .75pt .75pt;"&gt;&lt;div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"&gt;
&lt;span style="font-family: &amp;quot;times new roman&amp;quot; , &amp;quot;serif&amp;quot;; font-size: 12.0pt;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; Lusaka&lt;/span&gt;&lt;/div&gt;
&lt;/td&gt;
 &lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 21;"&gt;
  &lt;td style="padding: .75pt .75pt .75pt .75pt;"&gt;&lt;div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"&gt;
&lt;span style="font-family: &amp;quot;times new roman&amp;quot; , &amp;quot;serif&amp;quot;; font-size: 12.0pt;"&gt;Mauritius&lt;/span&gt;&lt;/div&gt;
&lt;/td&gt;
  &lt;td style="padding: .75pt .75pt .75pt .75pt;"&gt;&lt;div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"&gt;
&lt;span style="font-family: &amp;quot;times new roman&amp;quot; , &amp;quot;serif&amp;quot;; font-size: 12.0pt;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; Plaines Wilhems&lt;/span&gt;&lt;/div&gt;
&lt;/td&gt;
 &lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 22;"&gt;
  &lt;td style="padding: .75pt .75pt .75pt .75pt;"&gt;&lt;div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"&gt;
&lt;span style="font-family: &amp;quot;times new roman&amp;quot; , &amp;quot;serif&amp;quot;; font-size: 12.0pt;"&gt;Uganda&lt;/span&gt;&lt;/div&gt;
&lt;/td&gt;
  &lt;td style="padding: .75pt .75pt .75pt .75pt;"&gt;&lt;div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"&gt;
&lt;span style="font-family: &amp;quot;times new roman&amp;quot; , &amp;quot;serif&amp;quot;; font-size: 12.0pt;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; Kampala&lt;/span&gt;&lt;/div&gt;
&lt;/td&gt;
 &lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 23;"&gt;
  &lt;td style="padding: .75pt .75pt .75pt .75pt;"&gt;&lt;div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"&gt;
&lt;span style="font-family: &amp;quot;times new roman&amp;quot; , &amp;quot;serif&amp;quot;; font-size: 12.0pt;"&gt;Zimbabwe&lt;/span&gt;&lt;/div&gt;
&lt;/td&gt;
  &lt;td style="padding: .75pt .75pt .75pt .75pt;"&gt;&lt;div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"&gt;
&lt;span style="font-family: &amp;quot;times new roman&amp;quot; , &amp;quot;serif&amp;quot;; font-size: 12.0pt;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; Harare&lt;/span&gt;&lt;/div&gt;
&lt;/td&gt;
 &lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 24;"&gt;
  &lt;td style="padding: .75pt .75pt .75pt .75pt;"&gt;&lt;div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"&gt;
&lt;span style="font-family: &amp;quot;times new roman&amp;quot; , &amp;quot;serif&amp;quot;; font-size: 12.0pt;"&gt;Nigeria&lt;/span&gt;&lt;/div&gt;
&lt;/td&gt;
  &lt;td style="padding: .75pt .75pt .75pt .75pt;"&gt;&lt;div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"&gt;
&lt;span style="font-family: &amp;quot;times new roman&amp;quot; , &amp;quot;serif&amp;quot;; font-size: 12.0pt;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; Lagos&lt;/span&gt;&lt;/div&gt;
&lt;/td&gt;
 &lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 25;"&gt;
  &lt;td style="padding: .75pt .75pt .75pt .75pt;"&gt;&lt;div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"&gt;
&lt;span style="font-family: &amp;quot;times new roman&amp;quot; , &amp;quot;serif&amp;quot;; font-size: 12.0pt;"&gt;China&lt;/span&gt;&lt;/div&gt;
&lt;/td&gt;
  &lt;td style="padding: .75pt .75pt .75pt .75pt;"&gt;&lt;div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"&gt;
&lt;span style="font-family: &amp;quot;times new roman&amp;quot; , &amp;quot;serif&amp;quot;; font-size: 12.0pt;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; Beijing&lt;/span&gt;&lt;/div&gt;
&lt;/td&gt;
 &lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 26;"&gt;
  &lt;td style="padding: .75pt .75pt .75pt .75pt;"&gt;&lt;div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"&gt;
&lt;span style="font-family: &amp;quot;times new roman&amp;quot; , &amp;quot;serif&amp;quot;; font-size: 12.0pt;"&gt;China&lt;/span&gt;&lt;/div&gt;
&lt;/td&gt;
  &lt;td style="padding: .75pt .75pt .75pt .75pt;"&gt;&lt;div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"&gt;
&lt;span style="font-family: &amp;quot;times new roman&amp;quot; , &amp;quot;serif&amp;quot;; font-size: 12.0pt;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; Guangzho&lt;/span&gt;&lt;/div&gt;
&lt;/td&gt;
 &lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 27;"&gt;
  &lt;td style="padding: .75pt .75pt .75pt .75pt;"&gt;&lt;div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"&gt;
&lt;span style="font-family: &amp;quot;times new roman&amp;quot; , &amp;quot;serif&amp;quot;; font-size: 12.0pt;"&gt;China&lt;/span&gt;&lt;/div&gt;
&lt;/td&gt;
  &lt;td style="padding: .75pt .75pt .75pt .75pt;"&gt;&lt;div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"&gt;
&lt;span style="font-family: &amp;quot;times new roman&amp;quot; , &amp;quot;serif&amp;quot;; font-size: 12.0pt;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; Nanjing&lt;/span&gt;&lt;/div&gt;
&lt;/td&gt;
 &lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 28;"&gt;
  &lt;td style="padding: .75pt .75pt .75pt .75pt;"&gt;&lt;div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"&gt;
&lt;span style="font-family: &amp;quot;times new roman&amp;quot; , &amp;quot;serif&amp;quot;; font-size: 12.0pt;"&gt;China&lt;/span&gt;&lt;/div&gt;
&lt;/td&gt;
  &lt;td style="padding: .75pt .75pt .75pt .75pt;"&gt;&lt;div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"&gt;
&lt;span style="font-family: &amp;quot;times new roman&amp;quot; , &amp;quot;serif&amp;quot;; font-size: 12.0pt;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; Shanghai&lt;/span&gt;&lt;/div&gt;
&lt;/td&gt;
 &lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 29;"&gt;
  &lt;td style="padding: .75pt .75pt .75pt .75pt;"&gt;&lt;div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"&gt;
&lt;span style="font-family: &amp;quot;times new roman&amp;quot; , &amp;quot;serif&amp;quot;; font-size: 12.0pt;"&gt;Malaysia&lt;/span&gt;&lt;/div&gt;
&lt;/td&gt;
  &lt;td style="padding: .75pt .75pt .75pt .75pt;"&gt;&lt;div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"&gt;
&lt;span style="font-family: &amp;quot;times new roman&amp;quot; , &amp;quot;serif&amp;quot;; font-size: 12.0pt;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; Federal Territory&lt;/span&gt;&lt;/div&gt;
&lt;/td&gt;
 &lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 30;"&gt;
  &lt;td style="padding: .75pt .75pt .75pt .75pt;"&gt;&lt;div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"&gt;
&lt;span style="font-family: &amp;quot;times new roman&amp;quot; , &amp;quot;serif&amp;quot;; font-size: 12.0pt;"&gt;Malaysia&lt;/span&gt;&lt;/div&gt;
&lt;/td&gt;
  &lt;td style="padding: .75pt .75pt .75pt .75pt;"&gt;&lt;div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"&gt;
&lt;span style="font-family: &amp;quot;times new roman&amp;quot; , &amp;quot;serif&amp;quot;; font-size: 12.0pt;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; Johor Bahru&lt;/span&gt;&lt;/div&gt;
&lt;/td&gt;
 &lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 31;"&gt;
  &lt;td style="padding: .75pt .75pt .75pt .75pt;"&gt;&lt;div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"&gt;
&lt;span style="font-family: &amp;quot;times new roman&amp;quot; , &amp;quot;serif&amp;quot;; font-size: 12.0pt;"&gt;Malaysia&lt;/span&gt;&lt;/div&gt;
&lt;/td&gt;
  &lt;td style="padding: .75pt .75pt .75pt .75pt;"&gt;&lt;div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"&gt;
&lt;span style="font-family: &amp;quot;times new roman&amp;quot; , &amp;quot;serif&amp;quot;; font-size: 12.0pt;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; Kuching&lt;/span&gt;&lt;/div&gt;
&lt;/td&gt;
 &lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 32;"&gt;
  &lt;td style="padding: .75pt .75pt .75pt .75pt;"&gt;&lt;div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"&gt;
&lt;span style="font-family: &amp;quot;times new roman&amp;quot; , &amp;quot;serif&amp;quot;; font-size: 12.0pt;"&gt;Malaysia&lt;/span&gt;&lt;/div&gt;
&lt;/td&gt;
  &lt;td style="padding: .75pt .75pt .75pt .75pt;"&gt;&lt;div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"&gt;
&lt;span style="font-family: &amp;quot;times new roman&amp;quot; , &amp;quot;serif&amp;quot;; font-size: 12.0pt;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; Pulau Pinang&lt;/span&gt;&lt;/div&gt;
&lt;/td&gt;
 &lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 33; mso-yfti-lastrow: yes;"&gt;
  &lt;td style="padding: .75pt .75pt .75pt .75pt;"&gt;&lt;div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"&gt;
&lt;span style="font-family: &amp;quot;times new roman&amp;quot; , &amp;quot;serif&amp;quot;; font-size: 12.0pt;"&gt;Malaysia&lt;/span&gt;&lt;/div&gt;
&lt;/td&gt;
  &lt;td style="padding: .75pt .75pt .75pt .75pt;"&gt;&lt;div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"&gt;
&lt;span style="font-family: &amp;quot;times new roman&amp;quot; , &amp;quot;serif&amp;quot;; font-size: 12.0pt;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; Selangor&lt;/span&gt;&lt;/div&gt;
&lt;/td&gt;
 &lt;/tr&gt;
&lt;/tbody&gt;&lt;/table&gt;
&lt;br /&gt;
&lt;br /&gt;
&lt;div class="MsoNormal"&gt;
&lt;br /&gt;
&lt;h2&gt;
&lt;span style="font-size: small;"&gt;&lt;b&gt;&lt;span style="color: #cc0000;"&gt;ACCA September 2015 attempt exam timetable&amp;nbsp;&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/h2&gt;
&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&lt;table border="0" cellpadding="0" class="MsoNormalTable" style="mso-cellspacing: 1.5pt; mso-yfti-tbllook: 1184;"&gt;
 &lt;tbody&gt;
&lt;tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;"&gt;
  &lt;td style="padding: .75pt .75pt .75pt .75pt;"&gt;&lt;div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"&gt;
&lt;span style="color: #3d85c6;"&gt;&lt;span style="font-family: &amp;quot;times new roman&amp;quot; , &amp;quot;serif&amp;quot;; font-size: 12.0pt;"&gt;Monday 7&lt;br /&gt;
  September&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
&lt;/td&gt;
  &lt;td style="padding: .75pt .75pt .75pt .75pt;"&gt;&lt;div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"&gt;
&lt;span style="color: #3d85c6;"&gt;&lt;span style="font-family: &amp;quot;times new roman&amp;quot; , &amp;quot;serif&amp;quot;; font-size: 12.0pt;"&gt;&lt;span style="mso-spacerun: yes;"&gt;&amp;nbsp;&amp;nbsp;
  &lt;/span&gt;&lt;span style="mso-spacerun: yes;"&gt;&amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp;&amp;nbsp; &lt;/span&gt;Tuesday 8&lt;br /&gt;
  &lt;span style="mso-spacerun: yes;"&gt;&amp;nbsp;&lt;/span&gt;&lt;span style="mso-spacerun: yes;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &lt;/span&gt;September&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
&lt;/td&gt;
  &lt;td style="padding: .75pt .75pt .75pt .75pt;"&gt;&lt;div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"&gt;
&lt;span style="color: #3d85c6;"&gt;&lt;span style="font-family: &amp;quot;times new roman&amp;quot; , &amp;quot;serif&amp;quot;; font-size: 12.0pt;"&gt;&lt;span style="mso-spacerun: yes;"&gt;&amp;nbsp;
  &lt;/span&gt;&lt;span style="mso-spacerun: yes;"&gt;&amp;nbsp;&lt;/span&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; Wednesday 9&lt;br /&gt;
  &lt;span style="mso-spacerun: yes;"&gt;&amp;nbsp;&amp;nbsp; &lt;/span&gt;&lt;span style="mso-spacerun: yes;"&gt;&amp;nbsp;&lt;/span&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; September&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
&lt;/td&gt;
  &lt;td style="padding: .75pt .75pt .75pt .75pt;"&gt;&lt;div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"&gt;
&lt;span style="color: #3d85c6;"&gt;&lt;span style="font-family: &amp;quot;times new roman&amp;quot; , &amp;quot;serif&amp;quot;; font-size: 12.0pt;"&gt;&lt;span style="mso-spacerun: yes;"&gt;&amp;nbsp;&lt;/span&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; Thursday 10&lt;br /&gt;
  &lt;span style="mso-spacerun: yes;"&gt;&amp;nbsp;&lt;/span&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; September&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
&lt;/td&gt;
  &lt;td style="padding: .75pt .75pt .75pt .75pt;"&gt;&lt;div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"&gt;
&lt;span style="color: #3d85c6;"&gt;&lt;span style="font-family: &amp;quot;times new roman&amp;quot; , &amp;quot;serif&amp;quot;; font-size: 12.0pt;"&gt;&lt;span style="mso-spacerun: yes;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &lt;/span&gt;Friday 11&lt;br /&gt;
  &lt;span style="mso-spacerun: yes;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &lt;/span&gt;September&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
&lt;/td&gt;
 &lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 1; mso-yfti-lastrow: yes;"&gt;
  &lt;td style="padding: .75pt .75pt .75pt .75pt;"&gt;&lt;div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"&gt;
&lt;span style="font-family: &amp;quot;times new roman&amp;quot; , &amp;quot;serif&amp;quot;; font-size: 12.0pt;"&gt;F8&lt;br /&gt;
  P7 (INT)&lt;br /&gt;
  P7 (UK)&lt;br /&gt;
  P7 (IRL)&lt;/span&gt;&lt;/div&gt;
&lt;/td&gt;
  &lt;td style="padding: .75pt .75pt .75pt .75pt;"&gt;&lt;div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"&gt;
&lt;span style="font-family: &amp;quot;times new roman&amp;quot; , &amp;quot;serif&amp;quot;; font-size: 12.0pt;"&gt;&lt;span style="mso-spacerun: yes;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &lt;/span&gt;F7&lt;br /&gt;
  &lt;span style="mso-spacerun: yes;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &lt;/span&gt;P2 (INT)&lt;br /&gt;
  &lt;span style="mso-spacerun: yes;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp; &lt;/span&gt;P2 (UK)&lt;br /&gt;
  &lt;span style="mso-spacerun: yes;"&gt;&amp;nbsp; &lt;/span&gt;&lt;span style="mso-spacerun: yes;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp; &lt;/span&gt;P2 (IRL)&lt;/span&gt;&lt;/div&gt;
&lt;/td&gt;
  &lt;td style="padding: .75pt .75pt .75pt .75pt;"&gt;&lt;div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"&gt;
&lt;span style="font-family: &amp;quot;times new roman&amp;quot; , &amp;quot;serif&amp;quot;; font-size: 12.0pt;"&gt;&lt;span style="mso-spacerun: yes;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &lt;/span&gt;F5&lt;br /&gt;
  &lt;span style="mso-spacerun: yes;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &lt;/span&gt;P1&lt;br /&gt;
  &lt;span style="mso-spacerun: yes;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &lt;/span&gt;P5&lt;br /&gt;
  &amp;nbsp;&lt;/span&gt;&lt;/div&gt;
&lt;/td&gt;
  &lt;td style="padding: .75pt .75pt .75pt .75pt;"&gt;&lt;div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"&gt;
&lt;span style="font-family: &amp;quot;times new roman&amp;quot; , &amp;quot;serif&amp;quot;; font-size: 12.0pt;"&gt;&lt;span style="mso-spacerun: yes;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;
  &lt;/span&gt;F6 (UK)&lt;br /&gt;
  &lt;span style="mso-spacerun: yes;"&gt;&amp;nbsp;&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &lt;/span&gt;P3&lt;br /&gt;
  &lt;span style="mso-spacerun: yes;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &lt;/span&gt;P6 (UK)&lt;br /&gt;
  &lt;br /&gt;
  &amp;nbsp;&lt;/span&gt;&lt;/div&gt;
&lt;/td&gt;
  &lt;td style="padding: .75pt .75pt .75pt .75pt;"&gt;&lt;div class="MsoNormal" style="line-height: normal; margin-bottom: 12.0pt;"&gt;
&lt;span style="font-family: &amp;quot;times new roman&amp;quot; , &amp;quot;serif&amp;quot;; font-size: 12.0pt;"&gt;&lt;span style="mso-spacerun: yes;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &lt;/span&gt;F9&lt;br /&gt;
  &lt;span style="mso-spacerun: yes;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &lt;/span&gt;P4&lt;/span&gt;&lt;/div&gt;
&lt;/td&gt;
 &lt;/tr&gt;
&lt;/tbody&gt;&lt;/table&gt;
&lt;br /&gt;
&lt;div class="MsoNormal"&gt;
&lt;br /&gt;
&lt;br /&gt;&lt;/div&gt;
&lt;/div&gt;
</description><thr:total xmlns:thr="http://purl.org/syndication/thread/1.0">1</thr:total></item><item><title>ACCA question paper examiner,s verbs definition</title><link>http://accatipsandtricks.blogspot.com/2015/08/acca-question-paper-examiners-verbs.html</link><category>ACCA</category><category>ACCA examiner's verbs</category><category>ACCA verbs</category><category>FIA verbs</category><author>noreply@blogger.com (Anonymous)</author><pubDate>Tue, 4 Aug 2015 03:56:00 -0700</pubDate><guid isPermaLink="false">tag:blogger.com,1999:blog-9213974725420444953.post-1256342987656032397</guid><description>&lt;div class="separator" style="clear: both; text-align: center;"&gt;
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&lt;a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjG3uvRmoT-sG9eUv2iP-wTR_6DoRo0mBxJtHcJZr4XNoKwD0s4AqpZoWDa0UEwxEBK4uDusXCcAj36nJ_7eNPAdoH2WTBF4A5BykKr15DdOaN7fCte8-EuQVF1vAcTTM_tCyzdDLg6BzA/s1600/acca+verbs-icon.jpg" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"&gt;&lt;br /&gt;&lt;/a&gt;&lt;/div&gt;
&lt;br /&gt;
Understanding examiner,s verbs used in ACCA exam question papers is very important. If this is not the case it means you are not understanding what the examiner exactly demanded to write in your answer paper sheet.&lt;br /&gt;
&lt;br /&gt;
So always understand what is asked in exam questions before writing your answers . Most common verbs that are frequently used in exam questions are given below under the headings of verbs and definition.&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&lt;b&gt;&lt;span style="color: #3d85c6;"&gt;&lt;span style="color: black;"&gt;Examiner's Verbs&amp;nbsp;&amp;nbsp;&lt;/span&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &lt;span style="color: black;"&gt;Definition&lt;/span&gt;&lt;/span&gt;&lt;/b&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Define&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; Give the meaning of something asked in question requirement . What is&amp;nbsp; &amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp;&amp;nbsp; meant by a word , concept , text etc ?&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Analyse&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; It means an analysis of current situation , what happened , How&amp;nbsp;&lt;br /&gt;
&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; happened ( reasons ) , how to handle this situation ( possible solutions of&lt;br /&gt;
&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; the current situation )&amp;nbsp; and giving reasons for the current situation.&lt;br /&gt;
&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; Breaking situation into different parts to discuss , examine and interpret&lt;br /&gt;
&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; separately.&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Explain&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; What is&amp;nbsp; meant by a word , concept , text etc ? Make something plain ,&lt;br /&gt;
&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; clear and understandable .&lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Describe&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; Give the key features , give a description of something asked in question ,&lt;br /&gt;
&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; giving details what is something like ?&lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Apply&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; To be relevant or&amp;nbsp; pertinent&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Assess &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; It means evaluate , judge , estimate , appraise , analyse or determine&amp;nbsp;&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp; &amp;nbsp;&amp;nbsp; &amp;nbsp; strength and weaknesses .&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Identify&amp;nbsp;&amp;nbsp;&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp; Make a list , Point out something , Recognize or select&amp;nbsp; &lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Recommend &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; Suggest that , something is good and deserves to be chosen .&amp;nbsp; To advise ,&lt;br /&gt;
&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &amp;nbsp; &amp;nbsp; suggest a choice or a course of action . &amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Calculate&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; Determine , compute , figure , quantify , something mathematically .&lt;br /&gt;
&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp; Provide description along with numerical calculations.&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Construct the case&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; Make arguments in favour and against , supported by evidence.&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Criticise&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; Do not explain the situation , present weaknesses / problems with the&lt;br /&gt;
&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; actions taken or view points expressed supported by evidence. To find faults&lt;br /&gt;
&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; or judge unfavorably.To judge or discuss the merits and faults of something.&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Evaluate &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp; &amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; Determine the value of something in the light of the arguments for and against&lt;br /&gt;
&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; or make an appraisal while comparing against a bench mark or set&lt;br /&gt;
&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; standards.&lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Critically Evaluate&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; It means weighting the answer towards criticism /arguments against.&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Comment&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; Discussion or opinion about something&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Conclusion&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; The final result or statement about something . A judgement or decision&lt;br /&gt;
&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; reached by reasoning.&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Compare and&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp; Explain the similarities and differences between two different concepts ,&lt;br /&gt;
contrast &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp; &amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; terms . &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp;&amp;nbsp; &lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Distinguish &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp; Define two different terms , concepts on the basis of differences between&lt;br /&gt;
&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; them. &lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Contrast&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &amp;nbsp;&amp;nbsp; Explain the differences between two different terms , concepts.&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Examine&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; Inspect , study something thoroughly in order to determine their nature or&lt;br /&gt;
&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; condition.Critically review something in detail.&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Discuss&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; Present arguments for and against something.&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: red;"&gt;*&lt;/span&gt;Explore&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; Examine or discuss in a wide - ranging manner.&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: red;"&gt;Bottom Line : &lt;span style="color: black;"&gt;Mostly examiner,s high lighted&amp;nbsp; lack of understanding of the requirements of the question verbs as the most serious weakness in many candidate,s answers.All the examiner,s&amp;nbsp;&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;span style="color: red;"&gt;&lt;span style="color: black;"&gt;use these questions verbs very deliberately to signal what they require from candidates . So understanding these verbs is very important . That is why we provided explanation of all those&amp;nbsp;&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;span style="color: red;"&gt;&lt;span style="color: black;"&gt;verbs in above post . Better luck :)&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;</description><thr:total xmlns:thr="http://purl.org/syndication/thread/1.0">4</thr:total></item><item><title>ACCA exam tips September 2017 | General Tips</title><link>http://accatipsandtricks.blogspot.com/2015/08/acca-exam-tips-december-2015-general.html</link><category>ACCA</category><category>ACCA exam tips</category><category>How to pass ACCA papers ?</category><author>noreply@blogger.com (Anonymous)</author><pubDate>Mon, 3 Aug 2015 09:48:00 -0700</pubDate><guid isPermaLink="false">tag:blogger.com,1999:blog-9213974725420444953.post-3300064889945579437</guid><description>&lt;div class="separator" style="clear: both; text-align: center;"&gt;
&lt;/div&gt;
&lt;br /&gt;
&lt;span style="font-size: small;"&gt;ACCA exam tips&amp;nbsp; |&amp;nbsp; ACCA exam tips September &amp;nbsp;2017&amp;nbsp; |&amp;nbsp; ACCA exams tips for F1, F2 , F3 , F4 , F5 , F6 , F7 , F8 , F9, 
P1,P2 , P3 , P4 , P5 ,P6, P7 
are now given below which can be helpful to be successful in your most 
current ACCA , s 
exams&amp;nbsp; . Best of Luck ! The whole process can be divided into five parts 
given below: &lt;/span&gt;&lt;br /&gt;
&lt;span style="font-size: x-small;"&gt;&lt;br /&gt;&lt;/span&gt;
&lt;b&gt;&amp;nbsp;&lt;/b&gt;&lt;b&gt;&amp;nbsp;&lt;/b&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;b&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &lt;/b&gt;&lt;br /&gt;
&lt;h2&gt;
&lt;span style="font-size: medium;"&gt;ACCA Study Guide and Exam Tips &lt;b&gt;- &lt;/b&gt;Planning Part&lt;/span&gt;&lt;/h2&gt;
&lt;h2&gt;
&lt;span style="font-size: medium;"&gt;&amp;nbsp;&lt;/span&gt;&lt;/h2&gt;
&lt;span style="color: #3d85c6;"&gt;&amp;nbsp;&lt;span style="color: black;"&gt;&lt;b&gt;1. Planning:&lt;/b&gt;&lt;/span&gt;&lt;span style="font-weight: normal;"&gt;&amp;nbsp;&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&lt;span style="font-size: small; font-weight: normal;"&gt;When you are going to enter in your next ACCA exams, first take your 
time and bent on planning immediately and decide about which papers to 
start ,when ,where and how to start ! Also consider which study text to 
be used and everything relevant to your papers immediately , because the
 purpose is avoiding time wastage . Specially , don't wait till the 
results of your previous exams if you will do so, it means you have 
already wasted 2 precious months of your current exams.&lt;/span&gt;&lt;br /&gt;
&lt;span style="font-size: small;"&gt;When
 finally you have planned all the above mentioned things relevant to the
 exams , then first of all calculate quantity of your time you have got 
to organize for the exams then plan your expected daily basis work 
routine including your wake up time ,classes time , playing time , family
 commitments , sleeping time and so on. Finally try and draft a 
timetable of above mentioned plannings of your daily basis routine 
works&amp;nbsp; supported by the quantity of expected days and overall time you 
have got for every paper of your current ACCA exams.&lt;/span&gt;&lt;br /&gt;
&lt;span style="font-size: small;"&gt;But remember one thing about your timetable that is , your timetable should
 be realistic and attainable . if you have set an Ideal timetable then 
you will always need your space while following your timetable and this 
will demotivate you , so your timetable should be motivating and 
encouraging in terms of achieve ability of your routine works that you 
have set in your timetable.&lt;/span&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;h2&gt;
&lt;span style="font-size: small;"&gt;&lt;b&gt;2. Info of&amp;nbsp; ACCA Examinable Documents :&lt;/b&gt;&lt;/span&gt;&lt;span style="font-size: small;"&gt;&amp;nbsp;&lt;/span&gt;&lt;/h2&gt;
&lt;h2&gt;
&lt;span style="color: #3d85c6;"&gt;&lt;span style="font-size: small;"&gt;&amp;nbsp;&lt;/span&gt;&lt;/span&gt;&lt;/h2&gt;
"Work smarter than harder". You must have info about examinable 
documents of your ACCA exams . These are introduced by ACCA examiners 
giving&amp;nbsp; additional details about that&amp;nbsp; particular topic like as, 
intellectual level of a selected topic , the depth of knowledge needed 
and the way you have to use your skills and knowledge practically in 
exams .&amp;nbsp; For more details &lt;a href="http://accatipsandtricks.blogspot.com/2015/08/acca-examinable-documents-download-and.html" target="_blank"&gt;click here&lt;/a&gt; .
But remember you 
should not rely totally on these examinable documents only . You have 
to prepare the whole study text and available material but more focus on
 examinable documents to improve your skills to be successful in your 
final exams .&lt;br /&gt;
&lt;br /&gt;
&lt;h2&gt;
&lt;span style="font-size: small;"&gt;&lt;b&gt;3.ACCA Examiner's Approach Interview:&lt;/b&gt;&lt;/span&gt;&lt;span style="font-size: small;"&gt;&amp;nbsp;&lt;/span&gt;&lt;/h2&gt;
&lt;br /&gt;
These interviews are released on ACCA website regularly .Examiner's 
Approach Interviews released at ACCA,s web site offer you first-hand 
insight into what examiners want in answers provided by&amp;nbsp; students in 
their relevant exam papers. So this area requires more attention&amp;nbsp; by 
students if they want to perform well in their exams .Click below link 
to approach these interviews:&lt;a href="http://accatipsandtricks.blogspot.com/2015/08/acca-examiners-interviews-download-and_16.html" target="_blank"&gt; Examiner Approach Interviews&lt;/a&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;h2&gt;
&lt;span style="font-size: small;"&gt;&lt;b&gt;4. ACCA Approved Study Texts:&lt;/b&gt;&amp;nbsp;&lt;/span&gt;&lt;/h2&gt;
&lt;br /&gt;
&lt;span style="color: red;"&gt;&amp;nbsp;&lt;/span&gt;In
 ACCA there are different publishers who provide learning contents for 
ACCA students . But students should use approved learning contents 
providers.The approved study texts are completely reviewed by ACCA 
continuously for coverage of the whole info and additionally for any 
revision incorporated once changes within the info.So therefore, you'll 
be taking a large risk by relying only different kind of notes referred 
by friends, colleges or teachers.Famous Publishers are Bpp ,GTG and 
Kaplan , but Bpp is only approved learning partner of ACCA.&amp;nbsp; Click the 
link&amp;nbsp; to check approved&amp;nbsp; learning study text providers and their rank .&amp;nbsp;&lt;a href="http://www2.accaglobal.com/learningproviders/alpcx/content_provider_directory/search/cpd_directory/" target="_blank"&gt; ACCA&amp;nbsp; Approved Learning Study Text Providers Direcorty&lt;/a&gt; !&lt;br /&gt;
&lt;br /&gt;
&lt;h3&gt;
ACCA Study Guide and Exam Tips &lt;b&gt;- &lt;/b&gt;Studying Part&lt;/h3&gt;
&lt;h3&gt;
&amp;nbsp;&lt;/h3&gt;
&lt;b&gt;5. Goals Oriented - Approach:&lt;/b&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
Set targets on daily basis. In ACCA papers you have to study complete 
course and all available relevant material to pass your exam .So on 
daily basis work realistically , try to cover chapters ,past papers and 
questions daily to complete your course ,otherwise giving just some 
hours to your studies will not be helpful in completing your course , so
 all efforts will be useless at the end . Cover your daily work always 
on time ,so that before exams you will be able to revise your exam 
papers 3,4 times easily.&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&lt;b&gt;6. Make Clear Concepts:&lt;/b&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
Whole of the ACCA study lies on Concepts . If your concepts are clear 
then you can handle different scenario questions in your text books and 
also in exams . Therefore from the first day of your ACCA studies 
continuously try to understand and perceive the underlying ideas behind 
every topic of your text books . If your are conceptually strong in your
 studies you will be able to earn good marks in your papers by giving 
ideas in different kind of situations in exams . In ACCA if you are not 
doing so your making a big mistake of your life because it can cause 
problems for you in your advance level papers of ACCA.&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&lt;b&gt;7. Ask Teachers for&amp;nbsp; Help:&lt;/b&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
If you're stuck somewhere while studying or fighting with a selected 
topic and could not understand it then don't hesitate in asking your 
teacher , friend , T.A etc to assist you. Get facilitated on right time 
don,t wait or try on yourself again and again ,this will waste your time 
and efforts.&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&amp;nbsp;&lt;b&gt;8. Focus on quality rather than quantity:&lt;/b&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: red;"&gt;&lt;b&gt;&lt;br /&gt;&lt;/b&gt;&lt;/span&gt;
&lt;br /&gt;
&lt;div style="text-align: left;"&gt;
&lt;span style="color: red;"&gt;&lt;span style="color: black;"&gt;Mostly students make a mistake , they try to to&lt;span style="color: red;"&gt; &lt;span style="color: black;"&gt;cover&lt;/span&gt; &lt;/span&gt;every
 text book e.g bpp -kaplan, past exam questions ,exam kits e.g 
bpp-kaplan , lsbf material and open tuition .But this is wrong approach 
towards your goals oriented studies.For your success you need quality 
which means " &lt;span style="color: red;"&gt;Work smarter than harder " &lt;span style="color: black;"&gt;.
 Select smartly one text book and practice kit e.g bpp , only practice 
past exam papers within your kit , make your own short notes , make a 
grip on topics and clear concepts.And till examination remember this tip
 and follow it.&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;span style="color: red;"&gt;&lt;span style="color: black;"&gt;&lt;span style="color: red;"&gt;&lt;span style="color: black;"&gt;&amp;nbsp;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;b&gt;&lt;br /&gt;&lt;/b&gt;&lt;/span&gt;&lt;/div&gt;
&lt;h3&gt;
ACCA Study Guide and Exam Tips &lt;b&gt;- &lt;/b&gt;Practicing Part&lt;/h3&gt;
&lt;h3&gt;
&amp;nbsp;&lt;/h3&gt;
&lt;h2&gt;
&lt;span style="font-size: small;"&gt;&lt;b&gt;9. Past Papers Practice | ACCA past papers | Past exam papers:&lt;/b&gt;&lt;/span&gt;&lt;span style="font-size: small;"&gt;&amp;nbsp;&lt;/span&gt;&lt;/h2&gt;
&lt;br /&gt;
Past papers practice is in recommendation of ACCA . Most of past papers
 questions are found in Exam Kit to practice and apply your concepts to 
evaluate yourself against your preparations .Wise students starts 
practicing at right time before exams .At least in last month you have 
to do only past papers .This will improve your skills of time management
 , pressure handling , structuring the answer , understanding the 
marking scheme etc. Most of time students got failed their exams only 
due to lack of time management skills in exam even having complete 
knowledge of that paper.The reason is lack of practice of past papers 
and final mocks .&lt;br /&gt;
Structuring the answer of a question 
in ACCA exams is another major problem for students. To get idea about 
how to structure an answer you have to practice simply past papers and 
finally at least 2,3 mocks at the end . Mock exams should be practiced 
according to exams conditions .&lt;br /&gt;
&lt;br /&gt;
Your answers should be 
according to rules and standards provided by ACCA Examiners .Info in 
answers must be to the point or relevant&amp;nbsp; to be successful in your 
papers . For this purpose try to understand every model answer provided 
in exam kits but not just memorize it as it is. Also use approved text 
books to get enough knowledge of topics and understanding it clearly . 
Use proper words in your answers having good weight age in the eyes of 
examiner and requirements.&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&lt;b&gt;10.Writing skills:&lt;/b&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
Many candidates perform poorly in ACCA exams in terms of writing . The 
reason for poor writing is a lot of rough practice before exams. 
Candidates have to focus on this issue at practicing stage before the 
final exams . The trick is simply perform every practice on rough copy 
as like in final exams always by writing slowly neat ant and clean every
 single word and line so that in final exams this will be a natural 
habit for you . Then you will not face any problem of writing but 
remember don,t compromise too much on speed otherwise you will be in 
shortage of time .&lt;br /&gt;
&lt;span style="font-size: small;"&gt;&lt;br /&gt;&lt;/span&gt;
&lt;br /&gt;
&lt;h2&gt;
&lt;span style="font-size: small;"&gt;&lt;b&gt;11.ACCA Examiner,s Reports:&lt;/b&gt;&lt;/span&gt;&lt;span style="font-size: small;"&gt;&amp;nbsp;&lt;/span&gt;&lt;/h2&gt;
&lt;br /&gt;
Examiner Reports are published by ACCA after every exam on website . 
These reports are made by examiners after checking papers of students . 
In these reports examiners tells us common mistakes and drawback areas 
encountered by students.The purpose of these reports is to offer 
candidates generally a constructive feedback as to their performance in 
their examinations.These reports provide a general commentary on the 
overall performance of candidates in each session after assessments as 
well as details on:
&lt;br /&gt;
&lt;div class="parsys article"&gt;
&lt;div class="text parbase section"&gt;
&lt;div class="text"&gt;
&lt;ul&gt;
&lt;li&gt;technical aspects that were being examined in the questions&lt;/li&gt;
&lt;li&gt;whether candidates performed well or poorly ( performance areas also )&lt;/li&gt;
&lt;/ul&gt;
&lt;ul&gt;
&lt;li&gt;what aspects of the questions appeared to cause difficulty to 
candidates and if possible why it was a problem e.g. lack of knowledge, 
poor examination technique , time management etc.&amp;nbsp;&amp;nbsp;&lt;/li&gt;
&lt;/ul&gt;
Most of students don,t read these reports even they don,t know 
about them . This is shocking and plays a negative role in your exam,s 
performance somehow.&lt;/div&gt;
&lt;/div&gt;
&lt;/div&gt;
&lt;br /&gt;
&lt;h2&gt;
&lt;span style="font-size: small;"&gt;&lt;b&gt;12. ACCA Papers Marking Schemes:&lt;/b&gt;&lt;/span&gt;&lt;span style="font-size: small;"&gt;&amp;nbsp;&lt;/span&gt;&lt;/h2&gt;
&lt;br /&gt;
Understanding marking schemes is vital for your success in exams .If 
you want to get some good marks in ACCA you have to comply with marking 
scheme and the idea behind this.In order to get some good marks and to 
comply with marking scheme try to answer the questions according to 
requirement , also use good words that examiner wants and try to remain 
to the point always.There are different words that are used by examiners
 in questions requirements and you have to answer according to those 
words. For example 'identify' , list , define etc .&lt;br /&gt;
If these words are 
used then simply there will be one mark per list or point , so if there 
are four marks you should list four good points to get full marks . Word
 'Briefly' means theme of a story not a detailed answer.In case of 
'explain'&amp;nbsp; examiner wants a detailed answer full of knowledge explaining
 all relevant points . Explanation should be according to marks available
 , neither too much , nor too less ! Similarly word 'Discuss' means , 
write points in&amp;nbsp; favor and against the topic required in question.So it
 means you have to be clear almost about every term used in papers to 
avoid time wastage and failure in exams.&lt;br /&gt;
&lt;span style="color: red;"&gt;&lt;br /&gt;&lt;/span&gt;
&lt;br /&gt;
&lt;h2&gt;
&lt;span style="font-size: small;"&gt;&lt;b&gt;13. ACCA Exam Analysis:&amp;nbsp;&lt;/b&gt;&lt;/span&gt;&lt;/h2&gt;
&lt;br /&gt;
&lt;b&gt;&amp;nbsp;&lt;/b&gt;This gives idea 
about which kind of topics mostly asked ? Which areas are not tested 
within many previous&amp;nbsp; attempts and which kind of queries these are or 
topics are ? This provides vital info about key topics and queries that 
can be tested in your current ACCA exams and you should use this info to
 rank sure key topics and then you have to focus on these topics very 
carefully with great attention . However, make sure that you are not 
going to spot for exams&amp;nbsp; only these areas selectively on the basis of&amp;nbsp; 
analysis . These areas just needs proper attention and clarity to boost 
up your confidence about your&amp;nbsp; preparations for exams .This will be a 
plus point having good understandings of these important topics which 
may be favorite areas for examiners and so , there are great chances to
 be tested in your exams. This will enhance the possibility of getting 
passed your papers easily .&lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: #3d85c6;"&gt;&lt;br /&gt;&lt;/span&gt;
&lt;span style="font-size: small;"&gt;&lt;b&gt;14. Examiner Analysis Interview:&lt;/b&gt;&lt;/span&gt;&lt;span style="font-size: small;"&gt;&amp;nbsp;&lt;/span&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
ACCA&amp;nbsp; Examiner Analysis Interviews are published on it,s website for 
every exam . Here examiner comments on the performance of the students 
in current and past exam,s .Examiner also tells about student,s 
weaknesses and the relevant areas . Analysis interviews are very useful 
in guiding students on the way to improve their performance in ACCA 
exams.
Shockingly, some students don,t consider them as a useful tool and
 with a reasonable confidence i can say that they are simply loosing 
some good marks due to this carelessness .&lt;br /&gt;
&lt;br /&gt;
&lt;h2&gt;
&lt;span style="font-size: small;"&gt;&lt;b&gt;15.ACCA Technical Articles:(Student Accountant)&lt;/b&gt;&lt;/span&gt;&lt;/h2&gt;
&lt;br /&gt;
&lt;b&gt;&amp;nbsp;&lt;/b&gt;ACCA
 Student Accountant,s technical articles are terribly useful tool for 
ACCA students towards topics within which students have unusually 
underperformed . These articles also have info about changes , updates 
and additions in the syllabus . So, pay special attention to these 
technical articles always for every paper before entering in your next 
exams .Student Accountant magazine will be accessed through the subsequent link:&lt;a href="http://accatipsandtricks.blogspot.com/2015/08/acca-technical-articles-download.html" target="_blank"&gt; ACCA Student Accountant  Megazine&lt;/a&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;h3&gt;
&amp;nbsp;
ACCA Study Guide and Exam Tips &lt;b&gt;- &lt;/b&gt;Preparation Part&lt;/h3&gt;
&lt;h3&gt;
&amp;nbsp;&lt;/h3&gt;
&lt;b&gt;16.Revision:&lt;/b&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
When you have done with every aspect of your studies then start 
revision , assign proper time for your revision . Even you have studied 
every thing in syllabus but it will not easy for you to revise full 
course in few days so assigning proper time is necessary otherwise you 
will feel stress and will become panic at initial stage of revision. Use
 your own notes always in revision because this will be easy for you and
 will save your a lot of precious time.If you are not in habit of 
making your on handy notes you can use approved publishers notes .&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&lt;b&gt;17.Exam Centre Confirmation:&lt;/b&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&amp;nbsp;Knowing about your exam center is very important . You should select 
exam center which should not be too far or away from your living place 
when submitting your exam fee to ACCA . Check Also your Docket before 
exams and confirm that your docket is according to your provided info. 
Take reasonable care to reach your exam center on time by leaving your 
living place on right time considering the distance and traffic problems
 .&lt;br /&gt;
&lt;br /&gt;
&lt;b&gt;18. Sleep well before the exam:&lt;/b&gt;&lt;br /&gt;
&lt;br /&gt;
Worrying about the exam, or studying till late night , will interfere 
with sleep .No doubt it seems unnatural to think about not studying 
before the exam night, but in 
order to get proper rest, it is necessary to put down the books and go 
to bed early . Skipping some hours of studying will not 
affect your grades .So take proper rest before your exam night 
.Otherwise you will feel sleepy in exams and would not be able to 
perform well.&lt;br /&gt;
&lt;br /&gt;
&lt;b&gt;19. Panic Control:&lt;/b&gt;&lt;br /&gt;
&lt;br /&gt;
&amp;nbsp;Students feel panic due to exam pressure in ACCA which&amp;nbsp; is a big 
problem and some times unfortunately leads towards failure . How to 
avoid this in not a big deal .To don,t feel panic&amp;nbsp; , take a fresh glass
 of water , check your sitting details , fill your details&amp;nbsp; and remain 
concentrated till start of paper .If you have failed and got panic , you
 will simply become confused throughout the total exam session . This 
will result in errors and a lot of cutting on your answer sheet The 
trick is simply think positive before the exam starts , try to recall 
your memories , remain calm totally and hold your nerves till the exam 
ends .&lt;br /&gt;
&lt;br /&gt;
&lt;h3&gt;
ACCA Study Guide and Exam Tips &lt;b&gt;- Performance &lt;/b&gt;Part&lt;/h3&gt;
&lt;h3&gt;
&amp;nbsp;&lt;/h3&gt;
&lt;b&gt;20. Reading Time:&lt;/b&gt;&lt;br /&gt;
&lt;br /&gt;
In ACCA papers fifteen minutes are given to read the question paper . 
These fifteen minutes are also vital towards solving your whole paper as
 you solve in standard time of&amp;nbsp; three hours .In these fifteen minutes 
you have to understand the requirements of the questions and then start 
thinking from where i should start solving the questions keeping in mind
 the requirements of questions and the structure of&amp;nbsp; answers . So 
in short the trick is simply understand the requirements of questions and
 start planning of structures of answers. in these fifteen minutes . If
 you have done with this all and have some extra minutes then start 
drafting your answer on question paper , don,t waste your time !&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&lt;b&gt;21. Understand Question Requirements:&lt;/b&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&amp;nbsp;Read requirements of the question and the question carefully . Don,t 
miss any point or line , understand it completely and then start solving
 the question . Understanding the question is very important , this will
 result in no cutting and clear to the point answer which examiner 
wants.&lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: #3d85c6;"&gt;&lt;br /&gt;&lt;/span&gt;
&lt;b&gt;22. Answer to the Point:&lt;/b&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&amp;nbsp;Marking 
scheme and answering to the point are relevant to each other . As above 
we have discussed how you should answer accordingly marking scheme the 
same case is here . When answering to the point you should try to write 
according to requirement , marks available for that query and the word 
used as query in question like as discuss , define , analyze , identify
 , explain , list etc. So this is a matter of common sense which applies
 here .&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&lt;b&gt;23. Structure up your Answers:&amp;nbsp;&lt;/b&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&amp;nbsp;Examiner wants and&amp;nbsp; appreciates well-structured answers . Your answer 
should in adherence of questions requirements . The wording and solution
 should be simple and brief covering whole aspects of questions. This 
puts a good impression on examiner , the impression that you simply have
 tried your best to prepare your answers . And in case of&amp;nbsp; time runs 
out, a solution just mentioning the key points of a question examiner 
may reward you a few good marks never thinking that the question is 
left incomplete. So always follow the required structure to gin some 
good marks easily.&lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: red;"&gt;&lt;br /&gt;&lt;/span&gt;
&lt;b&gt;24. Facilitate the Examiner:&lt;/b&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&amp;nbsp;Always 
facilitate your examiner by following required structure , writing to the
 point , writing clearly and cutting on your answer sheet. Always follow
 the sequence of requirements and the questions . Mention questions or 
company name in question on each answer on start as title .Name the 
questions parts clearly as a , b , c, etc. Start your new question 
always on a new full page . Don,t mix up different questions . Do your 
workings on right place properly this will help the examiner in 
understanding that from where the figures used in questions have 
actually came and how the have been calculated. Mark the question 
numbers clearly always and take a look at to follow the sequence of 
sub-parts to avoid confusion.Always write in line and within the 
permitted area of answer sheet don,t write on corners or cross lines and
 leave for examiner to seek your answer .In short avoid confusing 
examiner , that,s all !!&lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: red;"&gt;&lt;br /&gt;&lt;/span&gt;
&lt;b&gt;25. Don't leave any question Unanswered:&lt;/b&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&amp;nbsp;Unanswered question puts a bad impression on examiner . if there is a 
time management problem or you are shortage of time try to&amp;nbsp; just t 
format the answer,s major points but remember just in case when you are 
unable to complete the solution . Examiner will understand your problem 
and will reward you some good marks . So if you are just leaving your 
question completely unanswered the you might loose your marks and 
examiner confidence and this may contribute towards your failure.&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&lt;b&gt;26. Review:&lt;/b&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
Always try to solve your paper up to fifteen minutes before the exam 
time . If luckily you have done this , then review your answers 
completely and make corrections where needed . But remember don,t 
overwrite again and again .&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&lt;b&gt;27. After Exams:&lt;/b&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&amp;nbsp;Hummm now just go home , take proper rest , sleep well and enjoy your 
some time . After this&amp;nbsp; again prepare yourself&amp;nbsp; for next examinations 
immediately and avoid wasting your time&amp;nbsp; :)&lt;br /&gt;
&lt;br /&gt;</description><thr:total xmlns:thr="http://purl.org/syndication/thread/1.0">7</thr:total></item><item><title>All ACCA past exam papers | Download </title><link>http://accatipsandtricks.blogspot.com/2015/08/all-acca-past-exam-papers-download.html</link><category>ACCA</category><category>ACCA past papers</category><author>noreply@blogger.com (Anonymous)</author><pubDate>Mon, 3 Aug 2015 06:16:00 -0700</pubDate><guid isPermaLink="false">tag:blogger.com,1999:blog-9213974725420444953.post-2817579421271144349</guid><description>&lt;span style="font-size: small;"&gt;&lt;span style="font-weight: normal;"&gt;&lt;span style="font-weight: normal;"&gt;&amp;nbsp; &lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;span style="font-size: small;"&gt;&lt;span style="font-weight: normal;"&gt;&lt;span style="font-weight: normal;"&gt;Past exams&lt;/span&gt;&lt;/span&gt;&lt;b&gt;&lt;span style="font-weight: normal;"&gt;&lt;span style="font-weight: normal;"&gt; are the property of ACCA Global and published by 
the professional body after every exam on ACCA Global,s official&lt;b&gt;&amp;nbsp;&amp;nbsp; &lt;/b&gt;website&lt;b&gt; .&lt;/b&gt;&lt;/span&gt;&lt;/span&gt;&lt;/b&gt;&lt;span style="font-weight: normal;"&gt;&lt;span style="font-weight: normal;"&gt; &lt;/span&gt;&lt;span style="font-weight: normal;"&gt;ACCA&lt;/span&gt;&lt;/span&gt;&lt;b&gt;&lt;span style="font-weight: normal;"&gt;&lt;span style="font-weight: normal;"&gt;&lt;b&gt; &lt;/b&gt;students should&amp;nbsp; practice and follow these &lt;/span&gt;&lt;/span&gt;&lt;/b&gt;&lt;span style="font-weight: normal;"&gt;&lt;span style="font-weight: normal;"&gt;sample&lt;/span&gt;&lt;/span&gt;&lt;b&gt;&lt;span style="font-weight: normal;"&gt;&lt;span style="font-weight: normal;"&gt;&lt;b&gt; &lt;/b&gt;exam&lt;b&gt; &lt;/b&gt;&lt;/span&gt;&lt;/span&gt;&lt;/b&gt;&lt;span style="font-weight: normal;"&gt;&lt;span style="font-weight: normal;"&gt;papers&lt;/span&gt;&lt;/span&gt;&lt;b&gt;&lt;span style="font-weight: normal;"&gt;&lt;span style="font-weight: normal;"&gt;&lt;b&gt; &lt;/b&gt;before appearing in their final exams.&lt;/span&gt;&lt;b&gt;&lt;span style="font-weight: normal;"&gt;&lt;b&gt;&amp;nbsp;&lt;/b&gt;&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;span style="font-size: small;"&gt;&lt;b&gt;&lt;span style="font-weight: normal;"&gt;&lt;b&gt;&lt;span style="font-weight: normal;"&gt;&lt;b&gt;Before appearing in exams, practicing&amp;nbsp; these &lt;/b&gt;&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;b&gt;&lt;span style="font-weight: normal;"&gt;&lt;span style="font-weight: normal;"&gt;&lt;b&gt;sample papers will give students the idea of following below given things :&amp;nbsp;&lt;/b&gt;&lt;/span&gt;&lt;/span&gt;&lt;/b&gt;&lt;/b&gt;&lt;/span&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;span style="font-size: small;"&gt;&lt;b&gt;&lt;b&gt;&lt;span style="font-weight: normal;"&gt;&lt;span style="font-weight: normal;"&gt;&lt;b&gt;&amp;nbsp;&lt;/b&gt;&lt;/span&gt;&lt;/span&gt;&lt;/b&gt;&lt;span style="font-weight: normal;"&gt;&lt;span style="color: #3d85c6;"&gt;&lt;span style="font-weight: normal;"&gt;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/b&gt;&lt;b&gt;&lt;span style="font-weight: normal;"&gt;&lt;span style="color: #3d85c6;"&gt;&lt;span style="font-weight: normal;"&gt;&lt;br /&gt;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;span style="font-size: small;"&gt;&lt;b&gt;&lt;span style="font-weight: normal;"&gt;&lt;span style="color: #3d85c6;"&gt;&lt;span style="font-weight: normal;"&gt;&lt;span style="color: black;"&gt;&lt;b&gt;1-Structure of Exam Papers : &lt;/b&gt;&amp;nbsp;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;span style="font-weight: normal;"&gt;Structure means the over all format of the expected exam question paper.In format following below things comes:&lt;/span&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;span style="font-size: small;"&gt;&lt;span style="color: red;"&gt;&lt;b&gt;&lt;span style="font-weight: normal;"&gt;&lt;span style="font-weight: normal;"&gt;&lt;b&gt;*&lt;/b&gt;&lt;/span&gt;&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;span style="font-weight: normal;"&gt;&lt;span style="font-weight: normal;"&gt;S&lt;/span&gt;&lt;/span&gt;&lt;b&gt;&lt;span style="font-weight: normal;"&gt;&lt;span style="font-weight: normal;"&gt;ections in exam question paper e.g Section A , Section B&lt;/span&gt;&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;br /&gt;
&lt;span style="font-size: small;"&gt;&lt;b&gt;&lt;span style="font-weight: normal;"&gt;&lt;span style="font-weight: normal;"&gt;&amp;nbsp;&lt;/span&gt;&lt;b&gt;&lt;br /&gt;
&lt;/b&gt;&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;span style="font-size: small;"&gt;&lt;b&gt;&lt;span style="font-weight: normal;"&gt;&lt;b&gt;&lt;span style="font-weight: normal;"&gt;&lt;span style="color: red;"&gt;&lt;b&gt;&lt;span style="font-size: x-small;"&gt;*&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;Total number of questions in each section e.g Section A 20 , Section B 5&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;br /&gt;
&lt;span style="font-size: small;"&gt;&lt;b&gt;&lt;span style="font-weight: normal;"&gt;&lt;b&gt;&lt;span style="font-weight: normal;"&gt;&amp;nbsp;&lt;/span&gt;&lt;/b&gt;&lt;br /&gt;
&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;span style="font-size: small;"&gt;&lt;b&gt;&lt;span style="font-weight: normal;"&gt;&lt;span style="font-weight: normal;"&gt;&lt;span style="color: red;"&gt;&lt;b&gt;&lt;span style="font-size: x-small;"&gt;*&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;Over all total number of question e.g &lt;/span&gt;&lt;/span&gt;&lt;/b&gt;&lt;span style="font-weight: normal;"&gt;&lt;span style="font-weight: normal;"&gt;25&lt;/span&gt;&lt;/span&gt;&lt;b&gt;&lt;span style="font-weight: normal;"&gt;&lt;span style="font-weight: normal;"&gt; questions&lt;/span&gt;&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;br /&gt;
&lt;span style="font-size: small;"&gt;&lt;b&gt;&lt;span style="font-weight: normal;"&gt;&lt;span style="font-weight: normal;"&gt;&amp;nbsp;&lt;/span&gt;&lt;br /&gt;
&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;span style="font-size: small;"&gt;&lt;b&gt;&lt;span style="font-weight: normal;"&gt;&lt;span style="font-weight: normal;"&gt;&lt;span style="color: red;"&gt;&lt;b&gt;&lt;span style="font-size: x-small;"&gt;*&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;Number of questions that are compulsory overall and in each section to pass the examination e.g &lt;/span&gt;&lt;/span&gt;&lt;/b&gt;&lt;span style="font-weight: normal;"&gt;&lt;span style="font-weight: normal;"&gt;20&lt;/span&gt;&lt;/span&gt;&lt;b&gt;&lt;span style="font-weight: normal;"&gt;&lt;span style="font-weight: normal;"&gt; Section A , &lt;/span&gt;&lt;/span&gt;&lt;/b&gt;&lt;span style="font-weight: normal;"&gt;&lt;span style="font-weight: normal;"&gt;5&lt;/span&gt;&lt;/span&gt;&lt;b&gt;&lt;span style="font-weight: normal;"&gt;&lt;span style="font-weight: normal;"&gt; Section B&amp;nbsp;&lt;/span&gt;&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;br /&gt;
&lt;span style="font-size: small;"&gt;&lt;b&gt;&lt;span style="font-weight: normal;"&gt;&lt;span style="font-weight: normal;"&gt;&amp;nbsp;&lt;/span&gt;&lt;br /&gt;
&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;span style="font-size: small;"&gt;&lt;b&gt;&lt;span style="font-weight: normal;"&gt;&lt;span style="color: red;"&gt;&lt;b&gt;&lt;span style="font-size: x-small;"&gt;*&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;Time allowed for the examination paper e.g &lt;/span&gt;&lt;/b&gt;&lt;span style="font-weight: normal;"&gt;3&lt;/span&gt;&lt;b&gt;&lt;span style="font-weight: normal;"&gt;hrs&amp;nbsp;&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;br /&gt;
&lt;span style="font-size: small;"&gt;&lt;b&gt;&lt;span style="font-weight: normal;"&gt;&lt;br /&gt;
&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;span style="font-size: small;"&gt;&lt;b&gt;&lt;span style="font-weight: normal;"&gt;&lt;span style="color: red;"&gt;&lt;b&gt;&lt;span style="font-size: x-small;"&gt;*&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;Any formula sheet or tables that will be available in the examination.&lt;br /&gt;
&lt;br /&gt;
&lt;b&gt;&lt;span style="font-weight: normal;"&gt;&lt;span style="font-weight: normal;"&gt;&lt;b&gt;2-Types of questions in exams:&lt;/b&gt;&amp;nbsp;&lt;/span&gt;&amp;nbsp;&lt;/span&gt;&lt;/b&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;span style="font-size: small;"&gt;&lt;b&gt;&lt;span style="font-weight: normal;"&gt;&lt;span style="font-weight: normal;"&gt;&lt;span style="color: red;"&gt;&lt;span style="font-size: x-small;"&gt;*&lt;/span&gt;&lt;/span&gt;Short questions : These questions require short answers and their length varies between few words to 2,3 lines .&lt;/span&gt;&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;br /&gt;
&lt;span style="font-size: small;"&gt;&lt;b&gt;&lt;span style="font-weight: normal;"&gt;&lt;span style="font-weight: normal;"&gt;&amp;nbsp;&lt;/span&gt;&lt;br /&gt;
&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;span style="font-size: small;"&gt;&lt;b&gt;&lt;span style="font-weight: normal;"&gt;&lt;span style="font-weight: normal;"&gt;&lt;span style="color: red;"&gt;&lt;span style="font-size: x-small;"&gt;*&lt;/span&gt;&lt;/span&gt;Multiple choice questions (mcq,s) : These questions provide first half of the question with possible true false or other 2-5 possible options.Here you have to tick or choose one correct option.&lt;/span&gt;&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;br /&gt;
&lt;span style="font-size: small;"&gt;&lt;b&gt;&lt;span style="font-weight: normal;"&gt;&lt;span style="font-weight: normal;"&gt;&amp;nbsp; &lt;/span&gt;&lt;br /&gt;
&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;span style="font-size: small;"&gt;&lt;b&gt;&lt;span style="font-weight: normal;"&gt;&lt;span style="font-weight: normal;"&gt;&lt;span style="color: red;"&gt;&lt;span style="font-size: x-small;"&gt;*&lt;/span&gt;&lt;/span&gt;Long questions :These questions require essay type answer , comprehensive and detailed .&lt;/span&gt;&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;br /&gt;
&lt;span style="font-size: small;"&gt;&lt;b&gt;&lt;span style="font-weight: normal;"&gt;&lt;span style="font-weight: normal;"&gt;&amp;nbsp;&lt;/span&gt;&lt;br /&gt;
&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;span style="font-size: small;"&gt;&lt;b&gt;&lt;span style="font-weight: normal;"&gt;&lt;span style="font-weight: normal;"&gt;&lt;span style="color: red;"&gt;&lt;span style="font-size: x-small;"&gt;*&lt;/span&gt;&lt;/span&gt;Problem solving / computational&amp;nbsp; questions. Here you have to solve a question with corresponding calculations . &lt;/span&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;span style="font-weight: normal;"&gt;&lt;b&gt;3-Examinable Areas / &lt;/b&gt;&lt;b&gt;Topics:&lt;/b&gt;&amp;nbsp;&lt;/span&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;span style="font-weight: normal;"&gt;Although
 every topic of syllabus has exams relevance but some of them are most 
common important areas of all time.By practicing specimen exams papers 
you can assess and predict these topics very easily.This will help you 
in making a strong grip on those tricky areas.&lt;/span&gt;&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;span style="font-size: small;"&gt;&lt;b&gt;&lt;span style="font-weight: normal;"&gt;&lt;span style="font-weight: normal;"&gt;&amp;nbsp;&lt;/span&gt;&lt;br /&gt;
&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;br /&gt;
&lt;span style="font-size: small;"&gt;&lt;b&gt;&lt;span style="font-weight: normal;"&gt;&lt;span style="font-weight: normal;"&gt;&lt;span style="font-size: small;"&gt;ACCA past papers are available from Decem&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/b&gt;&lt;span style="font-weight: normal;"&gt;&lt;span style="font-weight: normal;"&gt;&lt;span style="font-size: small;"&gt;ber&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;b&gt;&lt;span style="font-weight: normal;"&gt;&lt;span style="font-weight: normal;"&gt;&lt;span style="font-size: small;"&gt; 2007
 to June 2011.&lt;/span&gt;&lt;/span&gt;&lt;span style="font-weight: normal;"&gt;Considering the usefulness of&amp;nbsp; &lt;b&gt;ACCA past exam papers&amp;nbsp;&lt;/b&gt; we provided direct download links for you here below&lt;b&gt; &lt;/b&gt;.&lt;/span&gt;&lt;/span&gt;&lt;/b&gt;&lt;span style="font-weight: normal;"&gt;Start downloading to practice &lt;/span&gt;&lt;/span&gt;&lt;span style="font-size: small;"&gt;&lt;span style="font-weight: normal;"&gt;&lt;span style="font-size: small;"&gt;&lt;b&gt;&lt;span style="font-weight: normal;"&gt;&lt;span style="font-weight: normal;"&gt;&lt;span style="font-size: small;"&gt;past papers of F1 ,F2,F3,F4,F5,F6,F7,F8,F9,P1,P2 ,P3,P4 , P5 , P6, &lt;span style="font-weight: normal;"&gt;P7&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;.&lt;/span&gt;&lt;/span&gt;&lt;span style="font-size: small;"&gt;&lt;span style="font-weight: normal;"&gt;Follow below links to download these past papers questions and answers.&lt;/span&gt;&amp;nbsp; &amp;nbsp;&lt;/span&gt;&lt;span style="font-size: small;"&gt; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp;&lt;/span&gt;&lt;br /&gt;
&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &lt;br /&gt;
&lt;br /&gt;
&lt;h3&gt;
&lt;/h3&gt;
&lt;h3&gt;
&lt;/h3&gt;
&lt;h2&gt;
&lt;/h2&gt;
&lt;h2&gt;
&lt;span style="font-size: large; font-weight: normal;"&gt;Download&lt;/span&gt;&lt;span style="font-size: large; font-weight: normal;"&gt; ACCA&lt;/span&gt;&lt;span style="font-size: large; font-weight: normal;"&gt; Past Papers&lt;/span&gt;&lt;span style="font-size: large; font-weight: normal;"&gt; - Knowledge Module&lt;/span&gt;&lt;/h2&gt;
&lt;h2&gt;
&lt;span style="color: #6fa8dc;"&gt;&lt;span style="font-size: small;"&gt;&lt;span style="font-weight: normal;"&gt;&amp;nbsp;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/h2&gt;
&lt;span style="font-size: small; font-weight: normal;"&gt;This module, which includes three 
papers F1 ,F2, F3, is the starting point on your way to achieving your 
ACCA qualification. Once you have passed all these three&amp;nbsp; papers , you 
can continue on to the ACCA Skills module.&amp;nbsp;&lt;/span&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;div style="text-align: left;"&gt;
&lt;h2&gt;
&lt;span style="font-size: small;"&gt;
&lt;b&gt;&lt;span style="font-weight: normal;"&gt;
&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&lt;/span&gt; &lt;/b&gt;&lt;span style="font-weight: normal;"&gt;&lt;a href="http://www.accaglobal.com/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f1/pilot-papers.html" target="_blank"&gt;ACCA F1 Past Papers&amp;nbsp;&lt;/a&gt;&lt;/span&gt;&lt;span style="font-weight: normal;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&lt;/span&gt;&lt;b&gt;&lt;span style="font-weight: normal;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/h2&gt;
&lt;/div&gt;
&lt;div style="text-align: left;"&gt;
&lt;h2&gt;
&lt;span style="font-size: small;"&gt;&lt;a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjhvyeVtNKDBb5v8KBYxgK_Ac_vr8dQzOFQVbg2VpqCiehFMOVNqn-UKRSv4oZYlGgHaabMD4SVG9cKJIFuGXqTalDWSgOk5L7MF_oDD8VPmx6dE4FEljD5hK8EcHCC2uLokoBhX7nj9Gf7/s1600/pointer.png" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"&gt;&lt;br /&gt;&lt;/a&gt;&lt;/span&gt;&lt;/h2&gt;
&lt;/div&gt;
&lt;div style="text-align: left;"&gt;
&lt;h2&gt;
&lt;span style="font-size: small;"&gt;
&lt;b&gt;&lt;span style="font-weight: normal;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp; &lt;/span&gt;&lt;span style="font-weight: normal;"&gt;&lt;a href="http://www.accaglobal.com/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f2/past-pilot-papers.html" target="_blank"&gt;ACCA F2 Past Papers&lt;/a&gt;&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/h2&gt;
&lt;/div&gt;
&lt;div style="text-align: justify;"&gt;
&lt;h2&gt;
&lt;span style="font-size: small;"&gt;
&lt;b&gt;&lt;span style="font-weight: normal;"&gt;
&lt;b&gt;&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&lt;/b&gt;&lt;/span&gt;&lt;/b&gt;&lt;span style="font-weight: normal;"&gt; &amp;nbsp; &amp;nbsp; &lt;a href="http://www.accaglobal.com/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f3/past-pilot-papers.html" target="_blank"&gt;ACCA F3 Past Papers&lt;/a&gt;&lt;/span&gt;&lt;/span&gt;&lt;/h2&gt;
&lt;/div&gt;
&lt;h4 style="text-align: justify;"&gt;
&lt;span style="font-size: small;"&gt;
&amp;nbsp;
&lt;b&gt;&lt;span style="font-weight: normal;"&gt;&lt;span style="color: red;"&gt;&amp;nbsp;&lt;/span&gt;&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/h4&gt;
&lt;h2 style="text-align: justify;"&gt;
&lt;span style="font-size: large; font-weight: normal;"&gt;Download ACCA Past Papers - Skills&amp;nbsp; Module&amp;nbsp;&lt;/span&gt;&lt;/h2&gt;
&lt;h2 style="text-align: justify;"&gt;
&lt;span style="color: #6fa8dc;"&gt;&lt;span style="font-size: small;"&gt;&lt;b&gt;&lt;span style="font-weight: normal;"&gt;&amp;nbsp;&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/span&gt;&lt;/h2&gt;
&lt;div style="text-align: justify;"&gt;
&lt;span style="font-size: small;"&gt;This module comprises F4 , F5 , F6 , F7 , F8, F9, papers of ACCA 
qualification . This module examines the principle 
technical subjects that you are expected to have an advanced level
of understanding . These subjects are law, taxation, auditing and 
financial management, financial reporting and performance management&lt;span style="font-weight: normal;"&gt;.
 You will develop knowledge and skills in these subject areas, reaching a
 level of knowledge equivalent to a Bachelor's degree. (Bsc. Hons.)&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;br /&gt;&lt;/div&gt;
&lt;div style="text-align: left;"&gt;
&lt;h2&gt;
&lt;span style="font-size: small;"&gt;
&lt;b&gt;&lt;span style="font-weight: normal;"&gt;
&amp;nbsp; &amp;nbsp; &amp;nbsp;&lt;/span&gt;&lt;b&gt;&lt;span style="font-weight: normal;"&gt; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp; &lt;a href="http://www.accaglobal.com/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f4/acca-f4-past-exam-papers/acca-f4-past-exam-papers-english.html" target="_blank"&gt;ACCA F4 Past Papers&amp;nbsp;&lt;/a&gt;&lt;/span&gt;&lt;span style="font-weight: normal;"&gt;&amp;nbsp;&amp;nbsp;&lt;/span&gt;&lt;/b&gt;&lt;/b&gt;&lt;b&gt;&lt;b&gt;&lt;span style="font-weight: normal;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &lt;/span&gt;&lt;/b&gt;&lt;/b&gt;&lt;/span&gt;&lt;/h2&gt;
&lt;/div&gt;
&lt;div style="text-align: left;"&gt;
&lt;h2&gt;
&lt;span style="font-size: small;"&gt;&lt;a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjhvyeVtNKDBb5v8KBYxgK_Ac_vr8dQzOFQVbg2VpqCiehFMOVNqn-UKRSv4oZYlGgHaabMD4SVG9cKJIFuGXqTalDWSgOk5L7MF_oDD8VPmx6dE4FEljD5hK8EcHCC2uLokoBhX7nj9Gf7/s1600/pointer.png" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"&gt;&lt;br /&gt;&lt;/a&gt;&lt;/span&gt;&lt;/h2&gt;
&lt;/div&gt;
&lt;div style="text-align: left;"&gt;
&lt;h2&gt;
&lt;span style="font-size: small;"&gt;
&lt;b&gt;&lt;span style="font-weight: normal;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &lt;a href="http://www.accaglobal.com/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f5/past-exam-papers.html" target="_blank"&gt;ACCA F5 Past Papers&lt;/a&gt;&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/h2&gt;
&lt;/div&gt;
&lt;div style="text-align: justify;"&gt;
&lt;h2&gt;
&lt;span style="font-size: small;"&gt;
&lt;b&gt;&lt;span style="font-weight: normal;"&gt;
&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &lt;a href="http://www.accaglobal.com/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f6/past-exam-papers/united-kingdom.html" target="_blank"&gt;ACCA F6 Past Papers&lt;/a&gt;&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/h2&gt;
&lt;/div&gt;
&lt;div style="text-align: justify;"&gt;
&lt;h2&gt;
&lt;span style="font-size: small;"&gt;
&lt;b&gt;&lt;span style="font-weight: normal;"&gt;&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp; &lt;a href="http://www.accaglobal.com/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f7/past-exam-papers.html" target="_blank"&gt;ACCA F7 Past Papers&lt;/a&gt;&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/h2&gt;
&lt;/div&gt;
&lt;div style="text-align: justify;"&gt;
&lt;h2&gt;
&lt;span style="font-size: small;"&gt;
&lt;b&gt;&lt;span style="font-weight: normal;"&gt;&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &lt;a href="http://www.accaglobal.com/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f8/past-exam-papers/international-stream.html" target="_blank"&gt;ACCA F8 Past Papers&amp;nbsp;&lt;/a&gt;&amp;nbsp;&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/h2&gt;
&lt;/div&gt;
&lt;div style="text-align: justify;"&gt;
&lt;h2&gt;
&lt;span style="font-size: small;"&gt;
&lt;b&gt;&lt;span style="font-weight: normal;"&gt;&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp; &amp;nbsp;&amp;nbsp; &lt;a href="http://www.accaglobal.com/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f9/past-exam-papers.html" target="_blank"&gt;ACCA F9 Past Papers&lt;/a&gt;&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/h2&gt;
&lt;/div&gt;
&lt;h4 style="text-align: justify;"&gt;
&lt;span style="font-size: small;"&gt;
&lt;b&gt;&lt;span style="font-weight: normal;"&gt;&lt;b&gt;&amp;nbsp;&lt;/b&gt;&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/h4&gt;
&lt;h2 style="text-align: justify;"&gt;
&lt;/h2&gt;
&lt;h2 style="text-align: justify;"&gt;
&lt;span style="font-size: large; font-weight: normal;"&gt;Download ACCA Past Papers -&lt;/span&gt;&lt;span style="font-size: large; font-weight: normal;"&gt; Essential&lt;/span&gt;&lt;span style="font-size: large; font-weight: normal;"&gt; &lt;/span&gt;&lt;span style="font-size: large; font-weight: normal;"&gt;M&lt;/span&gt;&lt;span style="font-size: large; font-weight: normal;"&gt;odule&lt;/span&gt;&lt;span style="font-size: large; font-weight: normal;"&gt;&amp;nbsp;&lt;/span&gt;&lt;/h2&gt;
&lt;h2 style="text-align: justify;"&gt;
&lt;span style="color: #6fa8dc;"&gt;&lt;span style="font-size: small;"&gt;&lt;b&gt;&lt;span style="font-weight: normal;"&gt;&lt;b&gt;&amp;nbsp;&lt;/b&gt;&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/span&gt;&lt;/h2&gt;
&lt;div style="text-align: left;"&gt;
&lt;span style="font-size: small;"&gt;This module is known as Essentials as it will provide you with the 
specialised skills and techniques required to become an expert 
accountant&lt;b&gt;&lt;span style="font-weight: normal;"&gt; , either in a position of 
consultancy or at high-level advisory role in any place company or 
business any where in the world.This module comprises three papers P1 , 
P2 , P3 and names are&lt;/span&gt; P1 - Governance, Risk and Ethics&amp;nbsp; P2 - Corporate Reporting (UK or International)&amp;nbsp; P3 - Business Analysis&lt;/b&gt;&lt;/span&gt;&lt;br /&gt;
&lt;br /&gt;&lt;/div&gt;
&lt;div style="text-align: left;"&gt;
&lt;h2&gt;
&lt;span style="font-size: small;"&gt;
&lt;b&gt;&lt;span style="color: red;"&gt;&amp;nbsp;&lt;/span&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp; &amp;nbsp;&amp;nbsp; &lt;a href="http://www.accaglobal.com/en/student/acca-qual-student-journey/qual-resource/acca-qualification/p1/past-exam-papers.html" target="_blank"&gt;&lt;span style="font-weight: normal;"&gt;ACCA P1 Past Papers&lt;/span&gt;&lt;/a&gt;&lt;/b&gt;&lt;/span&gt;&lt;/h2&gt;
&lt;/div&gt;
&lt;div style="text-align: left;"&gt;
&lt;h2&gt;
&lt;span style="font-size: small;"&gt;
&lt;b&gt;&lt;span style="font-weight: normal;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &amp;nbsp; &amp;nbsp; &lt;a href="http://www.accaglobal.com/en/student/acca-qual-student-journey/qual-resource/acca-qualification/p2/past-exam-papers/international-stream.html" target="_blank"&gt;ACCA P2 Past Papers&lt;/a&gt;&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/h2&gt;
&lt;/div&gt;
&lt;div style="text-align: justify;"&gt;
&lt;h2&gt;
&lt;span style="font-size: small;"&gt;
&lt;b&gt;&lt;span style="font-weight: normal;"&gt;
&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp; &lt;a href="http://www.accaglobal.com/en/student/acca-qual-student-journey/qual-resource/acca-qualification/p3/past-exam-papers.html" target="_blank"&gt;ACCA P3 Past Papers&lt;/a&gt;&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/h2&gt;
&lt;/div&gt;
&lt;h4 style="text-align: left;"&gt;
&lt;span style="font-size: small;"&gt;
&lt;b&gt;&lt;span style="font-weight: normal;"&gt;&lt;b&gt;&amp;nbsp;&lt;/b&gt;&lt;/span&gt;&lt;span style="color: red;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/h4&gt;
&lt;h2 style="text-align: justify;"&gt;
&lt;/h2&gt;
&lt;h2 style="text-align: justify;"&gt;
&lt;span style="font-size: large; font-weight: normal;"&gt;Download ACCA Past Papers - &lt;/span&gt;&lt;span style="font-size: large; font-weight: normal;"&gt;Optional Module&lt;/span&gt;&lt;/h2&gt;
&lt;h2 style="text-align: justify;"&gt;
&lt;span style="font-size: small;"&gt;&lt;b&gt;&lt;span style="color: #6fa8dc;"&gt;&lt;span style="font-weight: normal;"&gt;&amp;nbsp;&lt;/span&gt;&lt;/span&gt;&lt;span style="font-weight: normal;"&gt;&lt;br /&gt;&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/h2&gt;
&lt;div style="text-align: justify;"&gt;
&lt;span style="font-size: small; font-weight: normal;"&gt;This module requires you to select 
two ACCA papers to study from a choice of four , allowing you to tailor 
your programme to suit your requirements, interests and career 
aspirations. &lt;/span&gt;&lt;span style="font-size: small; font-weight: normal;"&gt;Choose any two from four :-&lt;/span&gt;&lt;br /&gt;
&lt;br /&gt;&lt;/div&gt;
&lt;h4 style="text-align: left;"&gt;
&lt;span style="font-size: small;"&gt;&lt;b&gt;&lt;span style="color: red;"&gt; &lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/h4&gt;
&lt;div style="text-align: left;"&gt;
&lt;h2&gt;
&lt;span style="font-size: small;"&gt;
&lt;b&gt;&lt;span style="color: red;"&gt;&amp;nbsp;&lt;/span&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp; &amp;nbsp;&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp; &amp;nbsp; &lt;a href="http://www.accaglobal.com/en/student/acca-qual-student-journey/qual-resource/acca-qualification/p4/past-exam-papers.html" target="_blank"&gt;&lt;span style="font-weight: normal;"&gt;ACCA P4 Past Papers&lt;/span&gt;&lt;/a&gt;&lt;/b&gt;&lt;/span&gt;&lt;/h2&gt;
&lt;/div&gt;
&lt;div style="text-align: left;"&gt;
&lt;h2&gt;
&lt;span style="font-size: small;"&gt;
&lt;b&gt;&lt;span style="font-weight: normal;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &amp;nbsp;&amp;nbsp; &lt;a href="http://www.accaglobal.com/en/student/acca-qual-student-journey/qual-resource/acca-qualification/p5/past-exam-papers.html" target="_blank"&gt;ACCA P5 Past Papers&lt;/a&gt;&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/h2&gt;
&lt;/div&gt;
&lt;div style="text-align: justify;"&gt;
&lt;h2&gt;
&lt;span style="font-size: small;"&gt;
&lt;b&gt;&lt;span style="font-weight: normal;"&gt;
&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp; &lt;a href="http://www.accaglobal.com/en/student/acca-qual-student-journey/qual-resource/acca-qualification/p6/past-exam-papers/uk.html" target="_blank"&gt;ACCA &lt;/a&gt;&lt;/span&gt;&lt;/b&gt;&lt;span style="font-weight: normal;"&gt;&lt;a href="http://www.accaglobal.com/en/student/acca-qual-student-journey/qual-resource/acca-qualification/p6/past-exam-papers/uk.html" target="_blank"&gt;P&lt;/a&gt;&lt;/span&gt;&lt;b&gt;&lt;span style="font-weight: normal;"&gt;&lt;a href="http://www.accaglobal.com/en/student/acca-qual-student-journey/qual-resource/acca-qualification/p6/past-exam-papers/uk.html" target="_blank"&gt;6 Past Papers&lt;/a&gt;&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/h2&gt;
&lt;/div&gt;
&lt;h2&gt;
&lt;span style="font-size: small;"&gt;
&lt;b&gt;&lt;span style="font-weight: normal;"&gt;&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp; &amp;nbsp; &lt;/span&gt;&lt;a href="http://www.accaglobal.com/en/student/acca-qual-student-journey/qual-resource/acca-qualification/p7/past-exam-papers/international-stream.html" target="_blank"&gt;&lt;span style="font-weight: normal;"&gt;ACCA F7 Past Papers&lt;/span&gt;&lt;/a&gt;&lt;/b&gt;&lt;/span&gt;&lt;/h2&gt;
&lt;h2&gt;
&lt;span style="font-size: small;"&gt;
&amp;nbsp;&lt;/span&gt;&lt;/h2&gt;
&lt;br /&gt;
&lt;span style="font-size: small; font-weight: normal;"&gt;We&amp;nbsp; also does help on ACCA - FIA CBEs , as new&lt;/span&gt;&lt;span style="font-size: small;"&gt;
&lt;span style="font-weight: normal;"&gt;students do not have knowledge of these CBE,s or mock exams which are available on ACCA website to practice online .We 
have also given a link for CBE demo in our blog. &lt;a href="http://specimen.accaglobal.com/" target="_blank"&gt;For ACCA-FIA CBE,s click here &lt;/a&gt;.&lt;/span&gt;&lt;/span&gt;

&lt;br /&gt;
&lt;span style="font-size: small;"&gt;&lt;b&gt;&lt;span style="font-weight: normal;"&gt;&lt;span style="color: #444444;"&gt;
&lt;/span&gt;&lt;span style="font-weight: normal;"&gt;&lt;br /&gt;&lt;/span&gt;&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;br /&gt;
&lt;span style="font-size: small;"&gt;&lt;b&gt;&lt;span style="font-weight: normal;"&gt;&lt;span style="color: #444444;"&gt;
&lt;/span&gt;&lt;span style="font-weight: normal;"&gt;&lt;br /&gt;&lt;/span&gt;&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;br /&gt;
&lt;h2&gt;
&lt;span style="font-size: large;"&gt;How much ACCA past papers are helpful ?&lt;span style="font-weight: normal;"&gt;&amp;nbsp;&lt;/span&gt;&lt;/span&gt;&lt;/h2&gt;
&lt;br /&gt;
&lt;br /&gt;
&lt;span style="font-size: small;"&gt;&lt;span style="font-weight: normal;"&gt;Past papers practice is in recommendation of ACCA . Most of past papers
 questions are found in Exam Kit to practice and apply your concepts to 
evaluate yourself against your preparations .Wise students starts 
practicing at right time before exams .At least in last month you have 
to do only past papers .&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;span style="font-size: small;"&gt;&lt;span style="font-weight: normal;"&gt;This will improve your skills of &lt;b&gt;time management&lt;/b&gt;
 , &lt;b&gt;pressure handling&lt;/b&gt; , &lt;b&gt;structuring the answer&lt;/b&gt; , understanding the 
&lt;b&gt;marking scheme&lt;/b&gt; etc. Most of time students got failed their exams only 
due to lack of time management skills in exam even having complete 
knowledge of that paper.The reason is lack of practice of past papers 
and final mocks .&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;span style="font-size: small;"&gt;&lt;br /&gt;&lt;/span&gt;
&lt;span style="font-size: small;"&gt;&lt;br /&gt;&lt;/span&gt;
&lt;span style="font-size: small;"&gt;&lt;b&gt;Structuring&lt;/b&gt; the answer of a question 
in ACCA exams is another major problem for students. To get idea about 
how to structure an answer you have to practice simply past papers and 
finally at least 2,3 mocks at the end . Mock exams should be practiced 
according to &lt;b&gt;exams conditions .&lt;/b&gt;&lt;/span&gt;&lt;br /&gt;
&lt;span style="font-size: small;"&gt;&lt;br /&gt;&lt;/span&gt;
&lt;span style="font-size: small;"&gt;&lt;br /&gt;&lt;/span&gt;
&lt;span style="font-size: small; font-weight: normal;"&gt;
&lt;/span&gt;&lt;span style="font-size: small;"&gt;
&lt;/span&gt;&lt;span style="font-weight: normal;"&gt;&lt;span style="font-size: small;"&gt;
Your answers should be 
according to rules and standards provided by ACCA Examiners .Info in 
answers must be to the point or relevant&amp;nbsp; to be successful in your 
papers . For this purpose try to understand every &lt;b&gt;model answer&lt;/b&gt; provided 
in exam kits but not just memorize it as it is. Also use approved text 
books to get enough knowledge of topics and understanding it clearly . 
Use &lt;b&gt;proper words&lt;/b&gt; in your answers having good weight age in the eyes of 
&lt;b&gt;examiner and requirements.&lt;/b&gt;&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;span style="font-size: small;"&gt;&lt;b&gt;&lt;span style="color: #cc0000;"&gt;Bottom Line :&lt;/span&gt;&lt;/b&gt; Past exam papers will give you an idea of structure of exam question paper, 
types of question in exam , how to answer and important topics likely to
 be examined. So practicing these papers once before appearing in final 
exams increases your success chances and you may score also in higher 
margins.&lt;/span&gt;&lt;br /&gt;
&lt;br /&gt;</description><thr:total xmlns:thr="http://purl.org/syndication/thread/1.0">33</thr:total></item><item><title>ACCA technical articles | Read latest articles</title><link>http://accatipsandtricks.blogspot.com/2015/08/acca-technical-articles-download.html</link><category>ACCA</category><category>ACCA technical articles</category><category>Student Accountant</category><author>noreply@blogger.com (Anonymous)</author><pubDate>Sun, 2 Aug 2015 15:05:00 -0700</pubDate><guid isPermaLink="false">tag:blogger.com,1999:blog-9213974725420444953.post-7851374687978885912</guid><description>&lt;br /&gt;
ACCA Student Accountant technical articles and ACCA examinations 
technical articles | ACCA technical articles . Student Accountant Direct ( S.A.D 
) is a monthly news wire sent to ACCA accountancy trainees . It
is the only way to reach ACCA trainees / students electronically on internet .&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
Technical articles are published in a ''Student Accountant ''by ACCA for the guidance of
 students about their upcoming relevant exams . ACCA technical 
articles&amp;nbsp; also cover continual professional development , recent market 
changes , issues related to those changes , syllabus changes and&amp;nbsp; important exam areas and .To access S.A.D.&lt;a href="http://www.accaglobal.com/gb/en/employer/supporting-trainees/sa-direct.html" target="_blank"&gt;click here&lt;/a&gt;.Technical articles for ACCA papers F1,F2,&lt;br /&gt;
F3 , F4 , F5 ,F6, F7 , F8 , F9 , P1 , P2 , P3 , P4 , P5 , P6 ,P7 are given below . &lt;br /&gt;
&lt;br /&gt;
&lt;h3&gt;
&lt;/h3&gt;
&lt;h2&gt;
&lt;span style="font-size: large; font-weight: normal;"&gt;ACCA Technical Articles - Knowledge Module&amp;nbsp;&lt;/span&gt;&lt;/h2&gt;
&lt;h2&gt;
&lt;span style="font-weight: normal;"&gt;&lt;span style="color: #3d85c6;"&gt;&lt;span style="font-size: medium;"&gt;&amp;nbsp;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/h2&gt;
&lt;span style="font-weight: normal;"&gt;This module, which includes three 
papers F1 ,F2, F3, is the starting point on your way to achieving your 
ACCA qualification. Once you have passed all these three&amp;nbsp; papers , you 
can continue on to the ACCA Skills module.&amp;nbsp;&lt;/span&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;h2&gt;
&lt;span style="font-size: x-small;"&gt;&amp;nbsp; &amp;nbsp; &amp;nbsp;&lt;span style="font-size: small;"&gt;&amp;nbsp; &lt;span style="font-weight: normal;"&gt;&lt;a href="http://www.accaglobal.com/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f1/technical-articles.html" target="_blank"&gt;ACCA F1-Technical Articles&lt;/a&gt;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/h2&gt;
&lt;h2&gt;
&lt;span style="font-size: small;"&gt;&lt;span style="font-weight: normal;"&gt;
&amp;nbsp; &amp;nbsp; &amp;nbsp;&lt;a href="http://www.accaglobal.com/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f2/technical-articles.html" target="_blank"&gt; ACCA F2-Technical Articles&lt;/a&gt;&lt;/span&gt;&lt;/span&gt;&lt;/h2&gt;
&lt;h2&gt;
&lt;span style="font-size: small;"&gt;&lt;span style="font-weight: normal;"&gt;
&amp;nbsp; &amp;nbsp; &amp;nbsp; &lt;a href="http://www.accaglobal.com/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f3/technical-articles.html" target="_blank"&gt;ACCA F3-Technical Articles&lt;/a&gt;&lt;/span&gt;&lt;/span&gt;&lt;/h2&gt;
&lt;br /&gt;
&lt;h2&gt;
&lt;span style="font-size: large; font-weight: normal;"&gt;ACCA Technical Articles -Skills Module&lt;/span&gt;&lt;/h2&gt;
&lt;h2&gt;
&lt;span style="font-weight: normal;"&gt;&lt;span style="color: #3d85c6;"&gt;&lt;span style="font-size: medium;"&gt;&amp;nbsp;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt; &lt;/h2&gt;
This module comprises F4 , F5 , F6 , F7 , F8, F9, papers of ACCA qualification . This module examines the principle 
technical subjects that you are expected to have an advanced level
of understanding . These subjects are &lt;b&gt;law&lt;/b&gt;, &lt;b&gt;taxation&lt;/b&gt;, &lt;b&gt;auditing and financial management&lt;/b&gt;, &lt;b&gt;financial reporting and performance management&lt;/b&gt;.
 You will develop knowledge and skills in these subject areas, reaching a
 level of knowledge equivalent to a Bachelor's degree. (Bsc. Hons.).&lt;br /&gt;
&lt;br /&gt;
&lt;h2&gt;
&lt;span style="font-size: x-small;"&gt;&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &lt;span style="font-size: small;"&gt;&lt;span style="font-weight: normal;"&gt;&lt;a href="http://www.accaglobal.com/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f4/technical-articles.html" target="_blank"&gt;ACCA F4-Technical Articles&lt;/a&gt;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/h2&gt;
&lt;h2&gt;
&lt;span style="font-size: small;"&gt;&lt;span style="font-weight: normal;"&gt;
&amp;nbsp; &amp;nbsp; &amp;nbsp; &lt;a href="http://www.accaglobal.com/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f5/technical-articles.html" target="_blank"&gt;ACCA F5-Technical Articles&lt;/a&gt;&lt;/span&gt;&lt;/span&gt;&lt;/h2&gt;
&lt;h2&gt;
&lt;span style="font-size: small;"&gt;&lt;span style="font-weight: normal;"&gt;
&amp;nbsp; &amp;nbsp; &amp;nbsp; &lt;a href="http://www.accaglobal.com/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f6/technical-articles.html" target="_blank"&gt;ACCA F6-Technical Articles&lt;/a&gt;&lt;/span&gt;&lt;/span&gt;&lt;/h2&gt;
&lt;h2&gt;
&lt;span style="font-size: small;"&gt;&lt;span style="font-weight: normal;"&gt;
&amp;nbsp; &amp;nbsp; &amp;nbsp; &lt;a href="http://www.accaglobal.com/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f7/technical-articles.html" target="_blank"&gt;ACCA F7-Technical Articles&amp;nbsp;&lt;/a&gt;&lt;/span&gt;&lt;/span&gt;&lt;/h2&gt;
&lt;h2&gt;
&lt;span style="font-size: small;"&gt;&lt;span style="font-weight: normal;"&gt;
&amp;nbsp; &amp;nbsp;&amp;nbsp;&amp;nbsp;&lt;a href="http://www.accaglobal.com/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f8/technical-articles.html" target="_blank"&gt; ACCA F8-Technical Articles&lt;/a&gt;&lt;/span&gt;&lt;/span&gt;&lt;/h2&gt;
&lt;h2&gt;
&lt;span style="font-size: small;"&gt;&lt;span style="font-weight: normal;"&gt;
&amp;nbsp; &amp;nbsp; &amp;nbsp; &lt;a href="http://www.accaglobal.com/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f9/technical-articles.html" target="_blank"&gt;ACCA F9-Technical Articles&lt;/a&gt;&lt;/span&gt;&lt;/span&gt;&lt;/h2&gt;
&lt;h3&gt;
&lt;span style="color: red;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&lt;/span&gt;&lt;/h3&gt;
&lt;h2&gt;
&lt;span style="font-size: large; font-weight: normal;"&gt;ACCA Technical Articles &lt;b&gt;-&lt;/b&gt; Essentials Module&amp;nbsp;&amp;nbsp;&lt;/span&gt;&lt;/h2&gt;
&lt;h2&gt;
&lt;span style="color: #3d85c6;"&gt;&lt;span style="font-weight: normal;"&gt;&lt;span style="font-size: medium;"&gt;&amp;nbsp;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/h2&gt;
This module is known as Essentials as it will provide you with the 
specialised skills and techniques required to become an expert 
accountant&lt;span style="font-weight: normal;"&gt; , either in a position of 
consultancy or at high-level advisory role in any place company or 
business any where in the world.This module comprises three papers P1 , 
P2 , P3 and names are&lt;/span&gt; P1 - Governance, Risk and Ethics&amp;nbsp; P2 - Corporate Reporting (UK or International)&amp;nbsp; P3 - Business Analysis.&lt;br /&gt;
&lt;br /&gt;
&lt;h2&gt;
&lt;span style="font-size: x-small;"&gt;&amp;nbsp; &amp;nbsp;&amp;nbsp; &lt;span style="font-size: small;"&gt;&amp;nbsp; &lt;span style="font-weight: normal;"&gt;&lt;a href="http://www.accaglobal.com/en/student/acca-qual-student-journey/qual-resource/acca-qualification/p1/technical-articles.html" target="_blank"&gt;ACCA P1-Technical Articles&lt;/a&gt;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/h2&gt;
&lt;h2&gt;
&lt;span style="font-size: small;"&gt;&lt;span style="font-weight: normal;"&gt;
&amp;nbsp; &amp;nbsp; &amp;nbsp; &lt;a href="http://www.accaglobal.com/en/student/acca-qual-student-journey/qual-resource/acca-qualification/p2/technical-articles.html" target="_blank"&gt;ACCA P2-Technical Articles&lt;/a&gt;&lt;/span&gt;&lt;/span&gt;&lt;/h2&gt;
&lt;h2&gt;
&lt;span style="font-size: small;"&gt;&lt;span style="font-weight: normal;"&gt;
&amp;nbsp;&amp;nbsp; &amp;nbsp;&amp;nbsp; &lt;a href="http://www.accaglobal.com/en/student/acca-qual-student-journey/qual-resource/acca-qualification/p3/technical-articles.html" target="_blank"&gt;ACCA P3-Technical Articles&lt;/a&gt;&lt;/span&gt;&lt;/span&gt;&lt;/h2&gt;
&lt;br /&gt;
&lt;h3&gt;
&lt;/h3&gt;
&lt;h2&gt;
&lt;span style="font-size: large; font-weight: normal;"&gt;ACCA Technical Articles - Optionals Module&amp;nbsp;&lt;/span&gt;&lt;/h2&gt;
&lt;h2&gt;
&lt;span style="font-weight: normal;"&gt;&lt;span style="color: #3d85c6;"&gt;&lt;span style="font-size: medium;"&gt;&amp;nbsp;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/h2&gt;
&lt;span style="font-weight: normal;"&gt;This module requires you to select 
two ACCA papers to study from a choice of four , allowing you to tailor 
your programme to suit your requirements, interests and career 
aspirations. &lt;/span&gt;&lt;span style="font-weight: normal;"&gt;Choose any two from four :-&lt;/span&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;h2&gt;
&lt;span style="font-size: x-small;"&gt;&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp;&lt;span style="font-size: small;"&gt; &lt;span style="font-weight: normal;"&gt;&lt;a href="http://www.accaglobal.com/en/student/acca-qual-student-journey/qual-resource/acca-qualification/p4/technical-articles.html" target="_blank"&gt;ACCA P4-Technical Articles&lt;/a&gt;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/h2&gt;
&lt;h2&gt;
&lt;span style="font-size: small;"&gt;&lt;span style="font-weight: normal;"&gt;
&amp;nbsp;&amp;nbsp; &amp;nbsp; &amp;nbsp; &lt;a href="http://www.accaglobal.com/en/student/acca-qual-student-journey/qual-resource/acca-qualification/p5/technical-articles.html" target="_blank"&gt;ACCA P5-Technical Articles&lt;/a&gt;&lt;/span&gt;&lt;/span&gt;&lt;/h2&gt;
&lt;h2&gt;
&lt;span style="font-size: small;"&gt;&lt;span style="font-weight: normal;"&gt;
&amp;nbsp;&amp;nbsp;&amp;nbsp; &amp;nbsp;&amp;nbsp; &lt;a href="http://www.accaglobal.com/en/student/acca-qual-student-journey/qual-resource/acca-qualification/p6/technical-articles.html" target="_blank"&gt;ACCA P6-Technical Articles&lt;/a&gt;&lt;/span&gt;&lt;/span&gt;&lt;/h2&gt;
&lt;h2&gt;
&lt;span style="font-size: small;"&gt;&lt;span style="font-weight: normal;"&gt;
&amp;nbsp;&amp;nbsp; &amp;nbsp; &amp;nbsp; &lt;a href="http://www.accaglobal.com/en/student/acca-qual-student-journey/qual-resource/acca-qualification/p7/technical-articles.html" target="_blank"&gt;ACCA P7-Technical Articles&lt;/a&gt;&lt;/span&gt;&lt;/span&gt;&lt;/h2&gt;
&lt;h2&gt;
&lt;span style="font-size: small;"&gt;&lt;span style="font-weight: normal;"&gt;&amp;nbsp;&lt;/span&gt;&lt;/span&gt;&lt;/h2&gt;
&lt;h2&gt;
&lt;span style="font-size: small;"&gt;&lt;span style="font-weight: normal;"&gt;&amp;nbsp;&lt;/span&gt;&lt;/span&gt;&lt;/h2&gt;
</description><thr:total xmlns:thr="http://purl.org/syndication/thread/1.0">8</thr:total></item><item><title>Kaplan mock exams September 2017 download </title><link>http://accatipsandtricks.blogspot.com/2015/08/kaplan-mock-exams-december-2015-download.html</link><category>ACCA</category><category>Mocks</category><author>noreply@blogger.com (Anonymous)</author><pubDate>Sun, 2 Aug 2015 13:08:00 -0700</pubDate><guid isPermaLink="false">tag:blogger.com,1999:blog-9213974725420444953.post-8945714528292299356</guid><description>&lt;br /&gt;
Are you searching for kaplan mock exams,bpp mock exams &amp;nbsp;, lsbf mock 
exams for September 2017 exams ? Are you looking for latest mock exams to
 download or buy online from kaplan, bpp , lsbf for September 2017&amp;nbsp; Exams
 &amp;nbsp;? &lt;br /&gt;
&lt;br /&gt;
If yes, then you are at a right place.Daily a lot of ACCA students are 
searching for kaplan mocks March 2016 specially and they want to 
download for free or buy online.&lt;br /&gt;
&lt;br /&gt;
Here we will try to solve your problem by explaining the options you 
have to download free or buy these mocks for March 2016 exams online.&lt;br /&gt;
&lt;br /&gt;
First of all what are mocks or mock exams ?Actually mocks are &amp;nbsp;fake 
exams held before final exams.These mock exams are fake so don't 
contribute towards any grades . Mocks are just a useful tool to check 
your knowledge, preparation and concepts under the exam conditions.&lt;br /&gt;
&lt;br /&gt;
Mocks by kaplan , bpp , lsbf contain questions On topics which are expected in recent exams.&lt;br /&gt;
So practicing these mocks gives you also the idea of topic expected in exam and the style or structure of questions too.&lt;br /&gt;
After solving these mocks you need to examine your answer book against the original mock answer book. Then you will 
have an idea that where you have made a mistake of a concept , 
calculation , layout problem or any other kind of &amp;nbsp;marks skipping.&lt;br /&gt;
Normal mistakes e.g calculation may be general to every body but 
conceptual mistakes means that your grip in theoretical portion study 
text is not enough . So this needs attention otherwise it's alarming 
that just before exams your basic knowledge is not complete and up to 
date.&lt;br /&gt;
&lt;br /&gt;
If there is a common layout problem this can be eliminated by additional practice of past papers and questions.&lt;br /&gt;
&lt;br /&gt;
ACCA Mock exam &amp;nbsp;should be attempted and completed within a time period 
which will be allowed in exam.This will give you an idea of time 
management , which is very vital in passing your exams.&lt;br /&gt;
&lt;br /&gt;
&lt;h2 style="text-align: left;"&gt;
&lt;span style="font-weight: normal;"&gt;&lt;span style="font-size: large;"&gt;Now the question is from where &amp;nbsp;you can download free or buy ACCA exams 
Kaplan mocks , bpp mocks or lsbf mocks for September 2017 session? ??&lt;/span&gt;&lt;/span&gt;&lt;/h2&gt;
&lt;h3 style="text-align: left;"&gt;
&lt;span style="font-size: small;"&gt;&lt;span style="color: #3d85c6;"&gt;&amp;nbsp;&lt;/span&gt;&lt;/span&gt;&lt;/h3&gt;
&lt;div&gt;
The answer is mocks are available mostly in the last week of final 
exams. The students which are registered with lsbf , bpp , kaplan for 
them their colleges organize these final mock exams or via my bpp , 
kaplan, &amp;nbsp;lsbf etc they can access those mocks &amp;nbsp;to practice.&amp;nbsp;&lt;/div&gt;
&lt;div&gt;
Remaining students which are not registered with these colleges then for
 you the option is to buy online or to download mocks from a random 
source on internet. Right now ACCA Reloaded is unable to post those 
mocks because of copyright violation &amp;nbsp;, otherwise we will be happy to 
post them for your ease and success.&lt;/div&gt;
&lt;div&gt;
&lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: #cc0000;"&gt;Note :&lt;/span&gt; This article is posted for our blog readers&amp;nbsp;&lt;/div&gt;
&lt;div&gt;
who are asking and expecting &amp;nbsp;us to post mock exams.&lt;/div&gt;
&lt;div&gt;
Best of Luck GUYS !!&lt;br /&gt;
&lt;br /&gt;&lt;/div&gt;
</description><thr:total xmlns:thr="http://purl.org/syndication/thread/1.0">16</thr:total></item><item><title>ACCA-FIA text books | Buy | Download free</title><link>http://accatipsandtricks.blogspot.com/2015/08/acca-fia-text-books-buy-download-free.html</link><category>ACCA</category><category>ACCA books</category><category>FIA books</category><author>noreply@blogger.com (Anonymous)</author><pubDate>Sun, 2 Aug 2015 09:32:00 -0700</pubDate><guid isPermaLink="false">tag:blogger.com,1999:blog-9213974725420444953.post-2218601663902141711</guid><description>&lt;br /&gt;
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ACCA - FIA text books directory is provided by ACCA . ACCA content provider 
directory is very useful in case you don,t know from where to buy books ,
 hard and soft copies of ACCA - FIA books, which one provides quality 
content , detailed knowledge&amp;nbsp; and easily accessible .&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
To pass your ACCA exams , you must use 
one of the best content&amp;nbsp; provider always&amp;nbsp; ,&amp;nbsp; so to solve this problem a 
detailed directory of text books provided by ACCA is given for you guys . For most relevant 
updated information please visit &lt;a href="http://www2.accaglobal.com/learningproviders/alpcx/content_provider_directory/search/cpd_directory/" target="_blank"&gt;ACCA&amp;nbsp; Approved Learning Study Text Providers Direcorty&lt;/a&gt;.&lt;br /&gt;
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&amp;nbsp;&lt;span style="font-weight: normal;"&gt;&lt;span style="font-size: medium;"&gt;&lt;span style="font-size: small;"&gt;ACCA -&amp;nbsp; FIA papers text books Directory&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;span style="font-weight: normal;"&gt;&lt;span style="font-size: small;"&gt;&amp;nbsp; | Hard and Soft Copies | Buy online | Download for free&amp;nbsp; :&lt;/span&gt;&lt;/span&gt;&lt;/h2&gt;
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&lt;table cellpadding="0" cellspacing="0" class="fin" id="fns" style="width: 99%px;"&gt;&lt;tbody&gt;
&lt;tr class="even"&gt;&lt;td&gt;Platinum ALP-c&lt;/td&gt;&lt;td class="fin"&gt;&lt;a href="http://www2.accaglobal.com/learningproviders/alpcx/content_provider_directory/search/cpd_directory/bpp" target="_blank"&gt;BPP Learning Media&lt;/a&gt;&lt;/td&gt;&lt;td&gt;ACCA&lt;/td&gt;&lt;td&gt;F1, F2, F3, F4, F5, F6, F7, F8, F9, P1, P2, P3, P4, P5, P6, P7&lt;/td&gt;&lt;td width="40%"&gt;F4 F6 CHN, F4 ENG, F4 GLO, F4 SCT, F6 CZE, F6 P6 IRL, F6 UK, P6 UK&lt;/td&gt;&lt;/tr&gt;
&lt;tr class="odd"&gt;&lt;td&gt;Platinum ALP-c&lt;/td&gt;&lt;td class="fin"&gt;&lt;a href="http://www2.accaglobal.com/learningproviders/alpcx/content_provider_directory/search/cpd_directory/bpp" target="_blank"&gt;BPP Learning Media&lt;/a&gt;&lt;/td&gt;&lt;td&gt;FIA&lt;/td&gt;&lt;td&gt;FA1,  FA2,  FAB, FTX, FA1, MA1, FA2, MA2 FFA, FMA, FAB, FTX, FFM, FAU&amp;nbsp;&lt;/td&gt;&lt;td&gt;FTX/FTX UK&lt;/td&gt;&lt;/tr&gt;
&lt;tr class="even"&gt;&lt;td&gt;Platinum ALP-c&lt;/td&gt;&lt;td class="fin"&gt;&lt;a href="http://www2.accaglobal.com/learningproviders/alpcx/content_provider_directory/search/cpd_directory/bpp" target="_blank"&gt;BPP Learning Media &lt;/a&gt;&lt;/td&gt;&lt;td&gt;DipIFR&lt;/td&gt;&lt;td&gt;DipIFR&lt;/td&gt;&lt;td&gt;&lt;br /&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr class="odd"&gt;&lt;td&gt;Platinum ALP-c&lt;/td&gt;&lt;td class="fin"&gt;&lt;a href="http://www2.accaglobal.com/learningproviders/alpcx/content_provider_directory/search/cpd_directory/bpp" target="_blank"&gt;BPP Learning Media&lt;/a&gt;&lt;/td&gt;&lt;td&gt;General Study Skills&lt;/td&gt;&lt;td&gt;General Study Skills&lt;/td&gt;&lt;td&gt;&lt;br /&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr class="even"&gt;&lt;td&gt;Gold ALP-c&lt;/td&gt;&lt;td class="fin"&gt;&lt;a href="http://www2.accaglobal.com/learningproviders/alpcx/content_provider_directory/search/cpd_directory/gtg" target="_blank"&gt;Get Through Guides Pvt Ltd&lt;/a&gt;&lt;/td&gt;&lt;td&gt;ACCA&lt;/td&gt;&lt;td width="30%"&gt;F1, F2, F3, F4, F5, F6, F7, F8, F9, P1, P2, P3, P4, P5, P6, P7&lt;/td&gt;&lt;td width="40%"&gt;F4 ENG, F6 UK&lt;/td&gt;&lt;/tr&gt;
&lt;tr class="odd"&gt;&lt;td&gt;Gold ALP-c&lt;/td&gt;&lt;td class="fin"&gt;&lt;a href="http://www2.accaglobal.com/learningproviders/alpcx/content_provider_directory/search/cpd_directory/gtg" target="_blank"&gt;Get Through Guides Pvt Ltd&lt;/a&gt;&lt;/td&gt;&lt;td&gt;General Study Skills&lt;/td&gt;&lt;td&gt;General Study Skills&lt;/td&gt;&lt;td&gt;&lt;br /&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr class="even"&gt;&lt;td&gt;Gold ALP-c&lt;/td&gt;&lt;td class="fin"&gt;&lt;a href="http://www2.accaglobal.com/learningproviders/alpcx/content_provider_directory/search/cpd_directory/kap" target="_blank"&gt;Kaplan Publishing &lt;/a&gt;&lt;/td&gt;&lt;td&gt;ACCA&lt;/td&gt;&lt;td width="30%"&gt;&lt;table cellpadding="0" cellspacing="0"&gt;
     &lt;tbody&gt;
&lt;tr class="odd"&gt;&lt;td&gt;F1, F2, F3, F4 ENG, F4, F5, F6 P6, F7, F8, F9, P1, P2, P3, P4, P5, P6, P7&lt;/td&gt;&lt;/tr&gt;
&lt;/tbody&gt;&lt;/table&gt;
&lt;/td&gt;&lt;td width="40%"&gt;F4 GLO, F4 SGP, F6 UK, F6 SGP, P6 UK&lt;/td&gt;&lt;/tr&gt;
&lt;tr class="even"&gt;&lt;td&gt;Gold ALP-c&lt;/td&gt;&lt;td class="fin"&gt;&lt;a href="http://www2.accaglobal.com/learningproviders/alpcx/content_provider_directory/search/cpd_directory/kap" target="_blank"&gt;Kaplan Publishing&lt;/a&gt;&lt;/td&gt;&lt;td&gt;FIA&lt;/td&gt;&lt;td width="30%"&gt;FA1,  FA2, FAB, FTX, FA1, MA1, FA2, MA2 FFA, FMA, FAB, FTX, FFM, FAU&amp;nbsp;&lt;/td&gt;&lt;td width="40%"&gt;FTX/FTX UK&lt;/td&gt;&lt;/tr&gt;
&lt;tr class="odd"&gt;&lt;td&gt;Gold ALP-c&lt;/td&gt;&lt;td class="fin"&gt;&lt;a href="http://www2.accaglobal.com/learningproviders/alpcx/content_provider_directory/search/cpd_directory/kap" target="_blank"&gt;Kaplan Publishing&lt;/a&gt;&lt;/td&gt;&lt;td&gt;General Study Skills&lt;/td&gt;&lt;td&gt;General Study Skills&lt;/td&gt;&lt;td&gt;&lt;br /&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr class="even"&gt;&lt;td&gt;Gold ALP-c&lt;/td&gt;&lt;td&gt;&lt;a href="http://www2.accaglobal.com/learningproviders/alpcx/content_provider_directory/search/cpd_directory/atc" target="_blank"&gt;Becker Professional Education - ATC International&lt;/a&gt;&lt;/td&gt;&lt;td&gt;ACCA&lt;/td&gt;&lt;td width="30%"&gt;F1, F2,    F3, F4, F5, F7, F8, F9, P1, P2, P3, P4, P5, P6, P7&lt;/td&gt;&lt;td width="40%"&gt;F4 GLO, F4 ENG,  F4 F6 RUS, F6 UK&lt;/td&gt;&lt;/tr&gt;
&lt;tr class="odd"&gt;&lt;td&gt;Gold ALP-c&lt;/td&gt;&lt;td&gt;&lt;a href="http://www2.accaglobal.com/learningproviders/alpcx/content_provider_directory/search/cpd_directory/atc" target="_blank"&gt;Becker Professional Education - ATC International&lt;/a&gt;&lt;/td&gt;&lt;td&gt;DipIFR&lt;/td&gt;&lt;td&gt;DipIFR&lt;/td&gt;&lt;td&gt;&lt;br /&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr class="even"&gt;&lt;td&gt;Gold ALP-c&lt;/td&gt;&lt;td&gt;&lt;a href="http://www2.accaglobal.com/learningproviders/alpcx/content_provider_directory/search/cpd_directory/atc" target="_blank"&gt;Becker Professional Education - ATC International&lt;/a&gt;&lt;/td&gt;&lt;td&gt;DipIFR Russian&lt;/td&gt;&lt;td&gt;DipIFR Russian&lt;/td&gt;&lt;td&gt;&lt;br /&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr class="odd"&gt;&lt;td&gt;Subscriber    - not quality assured&lt;/td&gt;&lt;td&gt;&lt;a href="http://www2.accaglobal.com/learningproviders/alpcx/content_provider_directory/search/cpd_directory/bazwaldo" target="_blank"&gt;Bazwaldo&lt;/a&gt;&lt;/td&gt;&lt;td&gt;ACCA&lt;/td&gt;&lt;td&gt;F2, F7, P2&lt;/td&gt;&lt;td&gt;F2INT, F7INT,    P2INT&lt;/td&gt;&lt;/tr&gt;
&lt;tr class="even"&gt;&lt;td&gt;Subscriber - not quality assured&lt;/td&gt;&lt;td&gt;&lt;a href="http://www2.accaglobal.com/learningproviders/alpcx/content_provider_directory/search/cpd_directory/bazwaldo" target="_blank"&gt;Bazwaldo&lt;/a&gt;&lt;/td&gt;&lt;td&gt;DipIFR&lt;/td&gt;&lt;td&gt;DipIFR&lt;/td&gt;&lt;td&gt;&lt;br /&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr class="odd"&gt;&lt;td&gt;Subscriber - not quality assured&lt;/td&gt;&lt;td&gt;&lt;a href="http://www2.accaglobal.com/learningproviders/alpcx/content_provider_directory/search/cpd_directory/cosmo" target="_blank"&gt;Cosmopolitan College&lt;/a&gt;&lt;/td&gt;&lt;td&gt;ACCA&lt;/td&gt;&lt;td&gt;F1, F2/FMA, F3, F4, F5, F6, F7, F8, F9, P1, P2, P3, P4, P5, P6, P7&lt;/td&gt;&lt;td&gt;F4 ENG, F6 UK, P6 UK&lt;/td&gt;&lt;/tr&gt;
&lt;tr class="even"&gt;&lt;td&gt;Subscriber - not quality assured&lt;/td&gt;&lt;td&gt;&lt;a href="http://www2.accaglobal.com/learningproviders/alpcx/content_provider_directory/search/cpd_directory/cosmo" target="_blank"&gt;Cosmopolitan College&lt;/a&gt;&lt;/td&gt;&lt;td&gt;FIA&lt;/td&gt;&lt;td&gt;FFA, FMA, FAB&lt;/td&gt;&lt;td&gt;&lt;br /&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr class="odd"&gt;&lt;td&gt;Subscriber - not quality assured&lt;/td&gt;&lt;td&gt;&lt;a href="http://www2.accaglobal.com/learningproviders/alpcx/content_provider_directory/search/cpd_directory/cosmo" target="_blank"&gt;Cosmopolitan College&lt;/a&gt;&lt;/td&gt;&lt;td&gt;General Study Skills&lt;/td&gt;&lt;td&gt;General Study Skills&lt;/td&gt;&lt;td&gt;&lt;br /&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr class="even"&gt;&lt;td width="30%"&gt;Subscriber - not quality assured&lt;/td&gt;&lt;td class="fin"&gt;&lt;a href="http://www2.accaglobal.com/learningproviders/alpcx/content_provider_directory/search/cpd_directory/ctr" target="_blank"&gt;CTR Publications Ltd&lt;/a&gt;&lt;/td&gt;&lt;td&gt;ACCA&lt;/td&gt;&lt;td&gt;F6, P6&lt;/td&gt;&lt;td&gt;F6 P6 CYP&lt;/td&gt;&lt;/tr&gt;
&lt;tr class="odd"&gt;&lt;td width="30%"&gt;Subscriber - not quality assured&lt;/td&gt;&lt;td&gt;&lt;a href="http://www2.accaglobal.com/learningproviders/alpcx/content_provider_directory/search/cpd_directory/emile" target="_blank"&gt;Emile Woolf Publishing&lt;/a&gt;&lt;/td&gt;&lt;td&gt;ACCA&lt;/td&gt;&lt;td&gt;F1, F2/FMA, F3, F4, F5, F6, F7, F8, F9, P1, P2, P3, P4, P5, P6, P7&lt;/td&gt;&lt;td&gt;F4 ENG, F4 GLO, F4 F6 RUS, F6 P6 UK&lt;/td&gt;&lt;/tr&gt;
&lt;tr class="even"&gt;&lt;td&gt;Subscriber - not quality assured&lt;/td&gt;&lt;td class="fin"&gt;&lt;a href="http://www2.accaglobal.com/learningproviders/alpcx/content_provider_directory/search/cpd_directory/gtg" target="_blank"&gt;Get Through Guides Pvt Ltd&lt;/a&gt;&lt;/td&gt;&lt;td&gt;DipIFR&lt;/td&gt;&lt;td&gt;DipIFR&lt;/td&gt;&lt;td&gt;&lt;br /&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr class="odd"&gt;&lt;td&gt;Subscriber - not quality assured&lt;/td&gt;&lt;td class="fin"&gt;&lt;a href="http://www2.accaglobal.com/learningproviders/alpcx/content_provider_directory/search/cpd_directory/gtg" target="_blank"&gt;Get Through Guides Pvt Ltd &lt;/a&gt;&lt;/td&gt;&lt;td&gt;FIA&lt;/td&gt;&lt;td&gt;T1, T2, T3, T4, T5, T6, T7, T8, T9, T10 / FA1, MA1, FA2, MA2 FFA, FMA, FAB, FTX, FFM, FAU&amp;nbsp;&lt;/td&gt;&lt;td&gt;FTX UK&lt;/td&gt;&lt;/tr&gt;
&lt;tr class="even"&gt;&lt;td width="30%"&gt;Subscriber - not quality assured&lt;/td&gt;&lt;td class="fin"&gt;&lt;a href="http://www2.accaglobal.com/learningproviders/alpcx/content_provider_directory/search/cpd_directory/sia" target="_blank"&gt;Opentuition.com&lt;/a&gt;&lt;/td&gt;&lt;td&gt;ACCA&lt;/td&gt;&lt;td&gt;F1, F2/FMA, F3, F4, F5, F6, F7, F8, F9, P1, P2, P3, P4, P5, P7&lt;/td&gt;&lt;td&gt;ENG, GLO&lt;/td&gt;&lt;/tr&gt;
&lt;tr class="odd"&gt;&lt;td width="30%"&gt;Subscriber - not quality assured&lt;/td&gt;&lt;td class="fin"&gt;&lt;a href="http://www2.accaglobal.com/learningproviders/alpcx/content_provider_directory/search/cpd_directory/sia" target="_blank"&gt;Opentuition.com&lt;/a&gt;&lt;/td&gt;&lt;td&gt;General Study Skills&lt;/td&gt;&lt;td&gt;General Study Skills&lt;/td&gt;&lt;td&gt;&lt;br /&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr class="even"&gt;&lt;td width="30%"&gt;Subscriber - not quality assured&lt;/td&gt;&lt;td class="fin"&gt;&lt;a href="http://www2.accaglobal.com/learningproviders/alpcx/content_provider_directory/search/cpd_directory/ripple" target="_blank"&gt;Ripple Education Pte Ltd&lt;/a&gt;&lt;/td&gt;&lt;td&gt;ACCA&lt;/td&gt;&lt;td&gt;F1, F3, F5, F7, F8, F9&lt;/td&gt;&lt;td&gt;&lt;br /&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr class="odd"&gt;&lt;td width="30%"&gt;Subscriber - not quality assured&lt;/td&gt;&lt;td class="fin"&gt;&lt;a href="http://www2.accaglobal.com/learningproviders/alpcx/content_provider_directory/search/cpd_directory/tax" target="_blank"&gt;Tax 4 Africa cc&lt;/a&gt;&lt;/td&gt;&lt;td&gt;ACCA&lt;/td&gt;&lt;td&gt;F6, P6&lt;/td&gt;&lt;td width="40%"&gt;F6 P6 ZAF&lt;/td&gt;&lt;/tr&gt;
&lt;tr class="even"&gt;&lt;td width="30%"&gt;Subscriber - not quality assured&lt;/td&gt;&lt;td class="fin"&gt;&lt;a href="http://www2.accaglobal.com/learningproviders/alpcx/content_provider_directory/search/cpd_directory/tax" target="_blank"&gt;Tax 4 Africa cc&lt;/a&gt;&lt;/td&gt;&lt;td&gt;General Study Skills&lt;/td&gt;&lt;td&gt;General Study Skills&lt;/td&gt;&lt;td&gt;&lt;br /&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr class="odd"&gt;&lt;td&gt;Subscriber - not quality assured&lt;/td&gt;&lt;td&gt;&lt;a href="http://www2.accaglobal.com/learningproviders/alpcx/content_provider_directory/search/cpd_directory/extra_mile" target="_blank"&gt;The Extra Mile NV&lt;/a&gt;&lt;/td&gt;&lt;td&gt;FIA&lt;/td&gt;&lt;td&gt;FA1,  FA2, FAB,  FTX &lt;/td&gt;&lt;td&gt;FTX UK, FAU INT&lt;/td&gt;&lt;/tr&gt;
&lt;tr class="even"&gt;&lt;td width="30%"&gt;Subscriber - not quality assured&lt;/td&gt;&lt;td class="fin"&gt;&lt;a href="http://www2.accaglobal.com/learningproviders/alpcx/content_provider_directory/search/cpd_directory/tonys" target="_blank"&gt;Tony Surridge.co.uk&lt;/a&gt;&lt;/td&gt;&lt;td&gt;ACCA&lt;/td&gt;&lt;td&gt;F1, F2/FMA, F5, F8, F9, P3&lt;/td&gt;&lt;td&gt;&lt;br /&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr class="odd"&gt;&lt;td width="30%"&gt;Subscriber - not quality assured&lt;/td&gt;&lt;td class="fin"&gt;&lt;a href="http://www2.accaglobal.com/learningproviders/alpcx/content_provider_directory/search/cpd_directory/tonys" target="_blank"&gt;Tony Surridge.co.uk&lt;/a&gt;&lt;/td&gt;&lt;td&gt;General Study Skills&lt;/td&gt;&lt;td&gt;General Study Skills&lt;/td&gt;&lt;td&gt;&lt;br /&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr class="even"&gt;&lt;td&gt;Subscriber - not quality assured&lt;/td&gt;&lt;td&gt;&lt;a href="http://www2.accaglobal.com/learningproviders/alpcx/content_provider_directory/search/cpd_directory/west" target="_blank"&gt;Westpack Associates&lt;/a&gt;&lt;/td&gt;&lt;td&gt;ACCA&lt;/td&gt;&lt;td&gt;F1, F2/FMA, F3, F4, F5, F6, F7, F8, F9, P1, P2, P3, P4, P5, P6, P7&lt;/td&gt;&lt;td&gt;F4 ENG, F4GLO&lt;/td&gt;&lt;/tr&gt;
&lt;tr class="odd"&gt;&lt;td&gt;Subscriber - not quality assured&lt;/td&gt;&lt;td&gt;&lt;a href="http://www2.accaglobal.com/learningproviders/alpcx/content_provider_directory/search/cpd_directory/west" target="_blank"&gt;Westpack Associates&lt;/a&gt;&lt;/td&gt;&lt;td&gt;FIA&lt;/td&gt;&lt;td&gt;FA1, MA1, FA2, MA2 FFA, FMA, FAB, FTX, FFM, FAU&amp;nbsp;&lt;/td&gt;&lt;td&gt;FTX UK&lt;/td&gt;&lt;/tr&gt;
&lt;tr class="even"&gt;&lt;td&gt;Subscriber - not quality assured&lt;/td&gt;&lt;td&gt;&lt;a href="http://www2.accaglobal.com/learningproviders/alpcx/content_provider_directory/search/cpd_directory/west" target="_blank"&gt;Westpack Associates&lt;/a&gt;&lt;/td&gt;&lt;td&gt;DipIFR&lt;/td&gt;&lt;td&gt;DipIFR&amp;nbsp;&lt;/td&gt;&lt;td&gt;&lt;br /&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr class="odd"&gt;&lt;td&gt;Subscriber - not quality assured&lt;/td&gt;&lt;td&gt;&lt;a href="http://www2.accaglobal.com/learningproviders/alpcx/content_provider_directory/search/cpd_directory/west" target="_blank"&gt;Westpack Associates&lt;/a&gt;&lt;/td&gt;&lt;td&gt;General Study Skills&lt;/td&gt;&lt;td&gt;General Study Skills&lt;/td&gt;&lt;td&gt;&lt;br /&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr class="even"&gt;&lt;td&gt;Additional reading&lt;/td&gt;&lt;td&gt;&lt;a href="http://www2.accaglobal.com/learningproviders/alpcx/content_provider_directory/search/cpd_directory/acca_f2" target="_blank"&gt;Suggested additional reading&lt;/a&gt;&lt;/td&gt;&lt;td&gt;ACCA&lt;/td&gt;&lt;td&gt;F2&lt;/td&gt;&lt;td&gt;&lt;br /&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr class="odd"&gt;&lt;td&gt;Additional reading&lt;/td&gt;&lt;td&gt;&lt;a href="http://www2.accaglobal.com/learningproviders/alpcx/content_provider_directory/search/cpd_directory/acca_f3" target="_blank"&gt;Suggested additional reading&lt;/a&gt;&lt;/td&gt;&lt;td&gt;ACCA&lt;/td&gt;&lt;td&gt;F3&lt;/td&gt;&lt;td&gt;&lt;br /&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr class="even"&gt;&lt;td&gt;Additional reading&lt;/td&gt;&lt;td&gt;&lt;a href="http://www2.accaglobal.com/learningproviders/alpcx/content_provider_directory/search/cpd_directory/acca_f4engglo" target="_blank"&gt;Suggested additional reading&lt;/a&gt;&lt;/td&gt;&lt;td&gt;ACCA&lt;/td&gt;&lt;td&gt;F4&lt;/td&gt;&lt;td&gt;F4 ENG &amp;amp; GLO&lt;/td&gt;&lt;/tr&gt;
&lt;tr class="odd"&gt;&lt;td&gt;Additional reading&lt;/td&gt;&lt;td&gt;&lt;a href="http://www2.accaglobal.com/learningproviders/alpcx/content_provider_directory/search/cpd_directory/acca_f4bwa" target="_blank"&gt;Suggested additional reading&lt;/a&gt;&lt;/td&gt;&lt;td&gt;ACCA&lt;/td&gt;&lt;td&gt;F4&lt;/td&gt;&lt;td&gt;F4 BWA&lt;/td&gt;&lt;/tr&gt;
&lt;tr class="even"&gt;&lt;td&gt;Additional reading&lt;/td&gt;&lt;td&gt;&lt;a href="http://www2.accaglobal.com/learningproviders/alpcx/content_provider_directory/search/cpd_directory/acca_f4chn" target="_blank"&gt;Suggested additional reading&lt;/a&gt;&lt;/td&gt;&lt;td&gt;ACCA&lt;/td&gt;&lt;td&gt;F4&lt;/td&gt;&lt;td&gt;F4 CHN&lt;/td&gt;&lt;/tr&gt;
&lt;tr class="odd"&gt;&lt;td&gt;Additional reading&lt;/td&gt;&lt;td&gt;&lt;a href="http://www2.accaglobal.com/learningproviders/alpcx/content_provider_directory/search/cpd_directory/acca_f4hkg" target="_blank"&gt;Suggested additional reading&lt;/a&gt;&lt;/td&gt;&lt;td&gt;ACCA&lt;/td&gt;&lt;td&gt;F4&lt;/td&gt;&lt;td&gt;F4 HKG&lt;/td&gt;&lt;/tr&gt;
&lt;tr class="even"&gt;&lt;td&gt;Additional reading&lt;/td&gt;&lt;td&gt;&lt;a href="http://www2.accaglobal.com/learningproviders/alpcx/content_provider_directory/search/cpd_directory/acca_f4irl" target="_blank"&gt;Suggested additional reading&lt;/a&gt;&lt;/td&gt;&lt;td&gt;ACCA&lt;/td&gt;&lt;td&gt;F4&lt;/td&gt;&lt;td&gt;F4 IRL&lt;/td&gt;&lt;/tr&gt;
&lt;tr class="odd"&gt;&lt;td&gt;Additional reading&lt;/td&gt;&lt;td&gt;&lt;a href="http://www2.accaglobal.com/learningproviders/alpcx/content_provider_directory/search/cpd_directory/acca_f4lso" target="_blank"&gt;Suggested additional reading&lt;/a&gt;&lt;/td&gt;&lt;td&gt;ACCA&lt;/td&gt;&lt;td&gt;F4&lt;/td&gt;&lt;td&gt;F4 LSO&lt;/td&gt;&lt;/tr&gt;
&lt;tr class="even"&gt;&lt;td&gt;Additional reading&lt;/td&gt;&lt;td&gt;&lt;a href="http://www2.accaglobal.com/learningproviders/alpcx/content_provider_directory/search/cpd_directory/acca_f4mys" target="_blank"&gt;Suggested additional reading&lt;/a&gt;&lt;/td&gt;&lt;td&gt;ACCA&lt;/td&gt;&lt;td&gt;F4&lt;/td&gt;&lt;td&gt;F4 MYS&lt;/td&gt;&lt;/tr&gt;
&lt;tr class="odd"&gt;&lt;td&gt;Additional reading&lt;/td&gt;&lt;td&gt;&lt;a href="http://www2.accaglobal.com/learningproviders/alpcx/content_provider_directory/search/cpd_directory/acca_f4sct" target="_blank"&gt;Suggested additional reading&lt;/a&gt;&lt;/td&gt;&lt;td&gt;ACCA&lt;/td&gt;&lt;td&gt;F4&lt;/td&gt;&lt;td&gt;F4 SCT&lt;/td&gt;&lt;/tr&gt;
&lt;tr class="even"&gt;&lt;td&gt;Additional reading&lt;/td&gt;&lt;td&gt;&lt;a href="http://www2.accaglobal.com/learningproviders/alpcx/content_provider_directory/search/cpd_directory/acca_f4sgp" target="_blank"&gt;Suggested additional reading&lt;/a&gt;&lt;/td&gt;&lt;td&gt;ACCA&lt;/td&gt;&lt;td&gt;F4&lt;/td&gt;&lt;td&gt;F4 SGP&lt;/td&gt;&lt;/tr&gt;
&lt;tr class="odd"&gt;&lt;td&gt;Additional reading&lt;/td&gt;&lt;td&gt;&lt;a href="http://www2.accaglobal.com/learningproviders/alpcx/content_provider_directory/search/cpd_directory/acca_f4zaf" target="_blank"&gt;Suggested additional reading&lt;/a&gt;&lt;/td&gt;&lt;td&gt;ACCA&lt;/td&gt;&lt;td&gt;F4&lt;/td&gt;&lt;td&gt;F4 ZAF&lt;/td&gt;&lt;/tr&gt;
&lt;tr class="even"&gt;&lt;td&gt;Additional reading&lt;/td&gt;&lt;td&gt;&lt;a href="http://www2.accaglobal.com/learningproviders/alpcx/content_provider_directory/search/cpd_directory/acca_f4zwe" target="_blank"&gt;Suggested additional reading&lt;/a&gt;&lt;/td&gt;&lt;td&gt;ACCA&lt;/td&gt;&lt;td&gt;F4&lt;/td&gt;&lt;td&gt;F4 ZWE&lt;/td&gt;&lt;/tr&gt;
&lt;tr class="odd"&gt;&lt;td&gt;Additional reading&lt;/td&gt;&lt;td&gt;&lt;a href="http://www2.accaglobal.com/learningproviders/alpcx/content_provider_directory/search/cpd_directory/acca_f5" target="_blank"&gt;Suggested additional reading&lt;/a&gt;&lt;/td&gt;&lt;td&gt;ACCA&lt;/td&gt;&lt;td&gt;F5&lt;/td&gt;&lt;td&gt;&lt;br /&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr class="even"&gt;&lt;td&gt;Additional reading&lt;/td&gt;&lt;td&gt;&lt;a href="http://www2.accaglobal.com/learningproviders/alpcx/content_provider_directory/search/cpd_directory/acca_f6bwa" target="_blank"&gt;Suggested additional reading&lt;/a&gt;&lt;/td&gt;&lt;td&gt;ACCA&lt;/td&gt;&lt;td&gt;F6&lt;/td&gt;&lt;td&gt;F6 BWA&lt;/td&gt;&lt;/tr&gt;
&lt;tr class="odd"&gt;&lt;td&gt;Additional reading&lt;/td&gt;&lt;td&gt;&lt;a href="http://www2.accaglobal.com/learningproviders/alpcx/content_provider_directory/search/cpd_directory/acca_f6chn" target="_blank"&gt;Suggested additional reading&lt;/a&gt;&lt;/td&gt;&lt;td&gt;ACCA&lt;/td&gt;&lt;td&gt;F6&lt;/td&gt;&lt;td&gt;F6 CHN&lt;/td&gt;&lt;/tr&gt;
&lt;tr class="even"&gt;&lt;td&gt;Additional reading&lt;/td&gt;&lt;td&gt;&lt;a href="http://www2.accaglobal.com/learningproviders/alpcx/content_provider_directory/search/cpd_directory/acca_f6cyp" target="_blank"&gt;Suggested additional reading&lt;/a&gt;&lt;/td&gt;&lt;td&gt;ACCA&lt;/td&gt;&lt;td&gt;F6&lt;/td&gt;&lt;td width="40%"&gt;F6 CYP&lt;/td&gt;&lt;/tr&gt;
&lt;tr class="odd"&gt;&lt;td&gt;Additional reading&lt;/td&gt;&lt;td&gt;&lt;a href="http://www2.accaglobal.com/learningproviders/alpcx/content_provider_directory/search/cpd_directory/acca_f6hkg" target="_blank"&gt;Suggested additional reading&lt;/a&gt;&lt;/td&gt;&lt;td&gt;ACCA&lt;/td&gt;&lt;td&gt;F6&lt;/td&gt;&lt;td&gt;F6 HKG&lt;/td&gt;&lt;/tr&gt;
&lt;tr class="even"&gt;&lt;td&gt;Additional reading&lt;/td&gt;&lt;td&gt;&lt;a href="http://www2.accaglobal.com/learningproviders/alpcx/content_provider_directory/search/cpd_directory/acca_f6hun" target="_blank"&gt;Suggested additional reading&lt;/a&gt;&lt;/td&gt;&lt;td&gt;ACCA&lt;/td&gt;&lt;td&gt;F6&lt;/td&gt;&lt;td&gt;F6 HUN&lt;/td&gt;&lt;/tr&gt;
&lt;tr class="odd"&gt;&lt;td&gt;Additional reading&lt;/td&gt;&lt;td&gt;&lt;a href="http://www2.accaglobal.com/learningproviders/alpcx/content_provider_directory/search/cpd_directory/acca_f6irl" target="_blank"&gt;Suggested additional reading&lt;/a&gt;&lt;/td&gt;&lt;td&gt;ACCA&lt;/td&gt;&lt;td&gt;F6&lt;/td&gt;&lt;td&gt;F6 IRL&lt;/td&gt;&lt;/tr&gt;
&lt;tr class="even"&gt;&lt;td&gt;Additional reading&lt;/td&gt;&lt;td&gt;&lt;a href="http://www2.accaglobal.com/learningproviders/alpcx/content_provider_directory/search/cpd_directory/acca_f6lso" target="_blank"&gt;Suggested additional reading&lt;/a&gt;&lt;/td&gt;&lt;td&gt;ACCA&lt;/td&gt;&lt;td&gt;F6&lt;/td&gt;&lt;td&gt;F6 LSO&lt;/td&gt;&lt;/tr&gt;
&lt;tr class="odd"&gt;&lt;td&gt;Additional reading&lt;/td&gt;&lt;td&gt;&lt;a href="http://www2.accaglobal.com/learningproviders/alpcx/content_provider_directory/search/cpd_directory/acca_f6mla" target="_blank"&gt;Suggested additional reading&lt;/a&gt;&lt;/td&gt;&lt;td&gt;ACCA&lt;/td&gt;&lt;td&gt;F6&lt;/td&gt;&lt;td&gt;F6 MLA&lt;/td&gt;&lt;/tr&gt;
&lt;tr class="even"&gt;&lt;td&gt;Additional reading&lt;/td&gt;&lt;td&gt;&lt;a href="http://www2.accaglobal.com/learningproviders/alpcx/content_provider_directory/search/cpd_directory/acca_f6mys" target="_blank"&gt;Suggested additional reading&lt;/a&gt;&lt;/td&gt;&lt;td&gt;ACCA&lt;/td&gt;&lt;td&gt;F6&lt;/td&gt;&lt;td&gt;F6 MYS&lt;/td&gt;&lt;/tr&gt;
&lt;tr class="odd"&gt;&lt;td&gt;Additional reading&lt;/td&gt;&lt;td&gt;&lt;a href="http://www2.accaglobal.com/learningproviders/alpcx/content_provider_directory/search/cpd_directory/acca_f6mwi" target="_blank"&gt;Suggested additional reading&lt;/a&gt;&lt;/td&gt;&lt;td&gt;ACCA&lt;/td&gt;&lt;td&gt;F6&lt;/td&gt;&lt;td&gt;F6 MWI&lt;/td&gt;&lt;/tr&gt;
&lt;tr class="even"&gt;&lt;td&gt;Additional reading&lt;/td&gt;&lt;td&gt;&lt;a href="http://www2.accaglobal.com/learningproviders/alpcx/content_provider_directory/search/cpd_directory/acca_f6pkn" target="_blank"&gt;Suggested additional reading&lt;/a&gt;&lt;/td&gt;&lt;td&gt;ACCA&lt;/td&gt;&lt;td&gt;F6&lt;/td&gt;&lt;td&gt;F6 PKN&lt;/td&gt;&lt;/tr&gt;
&lt;tr class="odd"&gt;&lt;td&gt;Additional reading&lt;/td&gt;&lt;td&gt;&lt;a href="http://www2.accaglobal.com/learningproviders/alpcx/content_provider_directory/search/cpd_directory/acca_f6sgp" target="_blank"&gt;Suggested additional reading&lt;/a&gt;&lt;/td&gt;&lt;td&gt;ACCA&lt;/td&gt;&lt;td&gt;F6&lt;/td&gt;&lt;td&gt;F6 SGP&lt;/td&gt;&lt;/tr&gt;
&lt;tr class="even"&gt;&lt;td&gt;Additional reading&lt;/td&gt;&lt;td&gt;&lt;a href="http://www2.accaglobal.com/learningproviders/alpcx/content_provider_directory/search/cpd_directory/acca_f6vnm" target="_blank"&gt;Suggested additional reading&lt;/a&gt;&lt;/td&gt;&lt;td&gt;ACCA&lt;/td&gt;&lt;td&gt;F6&lt;/td&gt;&lt;td&gt;F6 VNM&lt;/td&gt;&lt;/tr&gt;
&lt;tr class="odd"&gt;&lt;td&gt;Additional reading&lt;/td&gt;&lt;td&gt;&lt;a href="http://www2.accaglobal.com/learningproviders/alpcx/content_provider_directory/search/cpd_directory/acca_f6uk" target="_blank"&gt;Suggested additional reading&lt;/a&gt;&lt;/td&gt;&lt;td&gt;ACCA&lt;/td&gt;&lt;td&gt;F6&lt;/td&gt;&lt;td&gt;F6 UK&lt;/td&gt;&lt;/tr&gt;
&lt;tr class="even"&gt;&lt;td&gt;Additional reading&lt;/td&gt;&lt;td&gt;&lt;a href="http://www2.accaglobal.com/learningproviders/alpcx/content_provider_directory/search/cpd_directory/acca_f6zwe" target="_blank"&gt;Suggested additional reading&lt;/a&gt;&lt;/td&gt;&lt;td&gt;ACCA&lt;/td&gt;&lt;td&gt;F6&lt;/td&gt;&lt;td&gt;F6 ZWE&lt;/td&gt;&lt;/tr&gt;
&lt;tr class="odd"&gt;&lt;td&gt;Additional reading&lt;/td&gt;&lt;td&gt;&lt;a href="http://www2.accaglobal.com/learningproviders/alpcx/content_provider_directory/search/cpd_directory/acca_f6zaf" target="_blank"&gt;Suggested additional reading&lt;/a&gt;&lt;/td&gt;&lt;td&gt;ACCA&lt;/td&gt;&lt;td&gt;F6&lt;/td&gt;&lt;td&gt;F6 ZAF&lt;/td&gt;&lt;/tr&gt;
&lt;tr class="even"&gt;&lt;td&gt;Additional reading&lt;/td&gt;&lt;td&gt;&lt;a href="http://www2.accaglobal.com/learningproviders/alpcx/content_provider_directory/search/cpd_directory/acca_f7ukint" target="_blank"&gt;Suggested additional reading&lt;/a&gt;&lt;/td&gt;&lt;td&gt;ACCA&lt;/td&gt;&lt;td&gt;F7&lt;/td&gt;&lt;td&gt;F7 UK &amp;amp; INT&lt;/td&gt;&lt;/tr&gt;
&lt;tr class="odd"&gt;&lt;td&gt;Additional reading&lt;/td&gt;&lt;td&gt;&lt;a href="http://www2.accaglobal.com/learningproviders/alpcx/content_provider_directory/search/cpd_directory/acca_f8sgp" target="_blank"&gt;Suggested additional reading&lt;/a&gt;&lt;/td&gt;&lt;td&gt;ACCA&lt;/td&gt;&lt;td&gt;F8&lt;/td&gt;&lt;td&gt;F8 SGP&lt;/td&gt;&lt;/tr&gt;
&lt;tr class="even"&gt;&lt;td&gt;Additional reading&lt;/td&gt;&lt;td&gt;&lt;a href="http://www2.accaglobal.com/learningproviders/alpcx/content_provider_directory/search/cpd_directory/acca_f9" target="_blank"&gt;Suggested additional reading&lt;/a&gt;&lt;/td&gt;&lt;td&gt;ACCA&lt;/td&gt;&lt;td&gt;F9&lt;/td&gt;&lt;td&gt;&lt;br /&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr class="odd"&gt;&lt;td&gt;Additional reading&lt;/td&gt;&lt;td&gt;&lt;a href="http://www2.accaglobal.com/learningproviders/alpcx/content_provider_directory/search/cpd_directory/acca_p1" target="_blank"&gt;Suggested additional reading&lt;/a&gt;&lt;/td&gt;&lt;td&gt;ACCA&lt;/td&gt;&lt;td&gt;P1&lt;/td&gt;&lt;td&gt;&lt;br /&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr class="even"&gt;&lt;td&gt;Additional reading&lt;/td&gt;&lt;td&gt;&lt;a href="http://www2.accaglobal.com/learningproviders/alpcx/content_provider_directory/search/cpd_directory/acca_p2" target="_blank"&gt;Suggested additional reading&lt;/a&gt;&lt;/td&gt;&lt;td&gt;ACCA&lt;/td&gt;&lt;td&gt;P2&lt;/td&gt;&lt;td&gt;&lt;br /&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr class="odd"&gt;&lt;td&gt;Additional reading&lt;/td&gt;&lt;td&gt;&lt;a href="http://www2.accaglobal.com/learningproviders/alpcx/content_provider_directory/search/cpd_directory/acca_p3" target="_blank"&gt;Suggested additional reading&lt;/a&gt;&lt;/td&gt;&lt;td&gt;ACCA&lt;/td&gt;&lt;td&gt;P3&lt;/td&gt;&lt;td&gt;&lt;br /&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr class="even"&gt;&lt;td&gt;Additional reading&lt;/td&gt;&lt;td&gt;&lt;a href="http://www2.accaglobal.com/learningproviders/alpcx/content_provider_directory/search/cpd_directory/acca_p4" target="_blank"&gt;Suggested additional reading&lt;/a&gt;&lt;/td&gt;&lt;td&gt;ACCA&lt;/td&gt;&lt;td&gt;P4&lt;/td&gt;&lt;td width="40%"&gt;&lt;br /&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr class="odd"&gt;&lt;td&gt;Additional reading&lt;/td&gt;&lt;td&gt;&lt;a href="http://www2.accaglobal.com/learningproviders/alpcx/content_provider_directory/search/cpd_directory/acca_p5" target="_blank"&gt;Suggested additional reading&lt;/a&gt;&lt;/td&gt;&lt;td&gt;ACCA&lt;/td&gt;&lt;td&gt;P5&lt;/td&gt;&lt;td width="40%"&gt;&lt;br /&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr class="even"&gt;&lt;td&gt;Additional reading&lt;/td&gt;&lt;td&gt;&lt;a href="http://www2.accaglobal.com/learningproviders/alpcx/content_provider_directory/search/cpd_directory/acca_p6cyp" target="_blank"&gt;Suggested additional reading&lt;/a&gt;&lt;/td&gt;&lt;td&gt;ACCA&lt;/td&gt;&lt;td&gt;P6&lt;/td&gt;&lt;td&gt;P6 CYP&lt;/td&gt;&lt;/tr&gt;
&lt;tr class="odd"&gt;&lt;td&gt;Additional reading&lt;/td&gt;&lt;td&gt;&lt;a href="http://www2.accaglobal.com/learningproviders/alpcx/content_provider_directory/search/cpd_directory/acca_p6hkg" target="_blank"&gt;Suggested additional reading&lt;/a&gt;&lt;/td&gt;&lt;td&gt;ACCA&lt;/td&gt;&lt;td&gt;P6&lt;/td&gt;&lt;td&gt;P6 HKG&lt;/td&gt;&lt;/tr&gt;
&lt;tr class="even"&gt;&lt;td&gt;Additional reading&lt;/td&gt;&lt;td&gt;&lt;a href="http://www2.accaglobal.com/learningproviders/alpcx/content_provider_directory/search/cpd_directory/acca_p6irl" target="_blank"&gt;Suggested additional reading&lt;/a&gt;&lt;/td&gt;&lt;td&gt;ACCA&lt;/td&gt;&lt;td&gt;P6&lt;/td&gt;&lt;td&gt;P6 IRL&lt;/td&gt;&lt;/tr&gt;
&lt;tr class="odd"&gt;&lt;td&gt;Additional reading&lt;/td&gt;&lt;td&gt;&lt;a href="http://www2.accaglobal.com/learningproviders/alpcx/content_provider_directory/search/cpd_directory/acca_p6mys" target="_blank"&gt;Suggested additional reading&lt;/a&gt;&lt;/td&gt;&lt;td&gt;ACCA&lt;/td&gt;&lt;td&gt;P6&lt;/td&gt;&lt;td&gt;P6 MYS&lt;/td&gt;&lt;/tr&gt;
&lt;tr class="even"&gt;&lt;td&gt;Additional reading&lt;/td&gt;&lt;td&gt;&lt;a href="http://www2.accaglobal.com/learningproviders/alpcx/content_provider_directory/search/cpd_directory/acca_p6mla" target="_blank"&gt;Suggested additional reading&lt;/a&gt;&lt;/td&gt;&lt;td&gt;ACCA&lt;/td&gt;&lt;td&gt;P6&lt;/td&gt;&lt;td&gt;P6 MLA&lt;/td&gt;&lt;/tr&gt;
&lt;tr class="odd"&gt;&lt;td&gt;Additional reading&lt;/td&gt;&lt;td&gt;&lt;a href="http://www2.accaglobal.com/learningproviders/alpcx/content_provider_directory/search/cpd_directory/acca_p6sgp" target="_blank"&gt;Suggested additional reading&lt;/a&gt;&lt;/td&gt;&lt;td&gt;ACCA&lt;/td&gt;&lt;td&gt;P6&lt;/td&gt;&lt;td&gt;P6 SGP&lt;/td&gt;&lt;/tr&gt;
&lt;tr class="even"&gt;&lt;td&gt;Additional reading&lt;/td&gt;&lt;td&gt;&lt;a href="http://www2.accaglobal.com/learningproviders/alpcx/content_provider_directory/search/cpd_directory/acca_p6zaf" target="_blank"&gt;Suggested additional reading&lt;/a&gt;&lt;/td&gt;&lt;td&gt;ACCA&lt;/td&gt;&lt;td&gt;P6&lt;/td&gt;&lt;td&gt;P6 ZAF&lt;/td&gt;&lt;/tr&gt;
&lt;tr class="odd"&gt;&lt;td&gt;Additional reading&lt;/td&gt;&lt;td&gt;&lt;a href="http://www2.accaglobal.com/learningproviders/alpcx/content_provider_directory/search/cpd_directory/acca_p7" target="_blank"&gt;Suggested additional reading&lt;/a&gt;&lt;/td&gt;&lt;td&gt;ACCA&lt;/td&gt;&lt;td&gt;P7&lt;/td&gt;&lt;td&gt;&lt;br /&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr class="even"&gt;&lt;td&gt;Additional reading&lt;/td&gt;&lt;td&gt;&lt;a href="http://www2.accaglobal.com/learningproviders/alpcx/content_provider_directory/search/cpd_directory/acca_p7irl" target="_blank"&gt;Suggested additional reading&lt;/a&gt;&lt;/td&gt;&lt;td&gt;ACCA&lt;/td&gt;&lt;td&gt;P7&lt;/td&gt;&lt;td&gt;P7 IRL &lt;/td&gt;&lt;/tr&gt;
&lt;tr class="odd"&gt;&lt;td&gt;Additional reading&lt;/td&gt;&lt;td&gt;&lt;a href="http://www2.accaglobal.com/learningproviders/alpcx/content_provider_directory/search/cpd_directory/catfia_t1" target="_blank"&gt;Suggested additional reading&lt;/a&gt;&lt;/td&gt;&lt;td&gt;FIA&lt;/td&gt;&lt;td&gt;FA1&lt;/td&gt;&lt;td&gt;&lt;br /&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr class="even"&gt;&lt;td&gt;Additional reading&lt;/td&gt;&lt;td&gt;&lt;a href="http://www2.accaglobal.com/learningproviders/alpcx/content_provider_directory/search/cpd_directory/catfia_t3" target="_blank"&gt;Suggested additional reading&lt;/a&gt;&lt;/td&gt;&lt;td&gt;FIA&lt;/td&gt;&lt;td&gt;FA2&lt;/td&gt;&lt;td&gt;&lt;br /&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr class="odd"&gt;&lt;td&gt;Additional reading&lt;/td&gt;&lt;td&gt;&lt;a href="http://www2.accaglobal.com/learningproviders/alpcx/content_provider_directory/search/cpd_directory/catfia_t5" target="_blank"&gt;Suggested additional reading&lt;/a&gt;&lt;/td&gt;&lt;td&gt;FIA&lt;/td&gt;&lt;td&gt;FAB&lt;/td&gt;&lt;td&gt;&lt;br /&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr class="even"&gt;&lt;td&gt;Additional reading&lt;/td&gt;&lt;td&gt;&lt;a href="http://www2.accaglobal.com/learningproviders/alpcx/content_provider_directory/search/cpd_directory/catfia_t9uk" target="_blank"&gt;Suggested additional reading&lt;/a&gt;&lt;/td&gt;&lt;td&gt;FIA&lt;/td&gt;&lt;td&gt;FTX&lt;/td&gt;&lt;td&gt;FTX UK&lt;/td&gt;&lt;/tr&gt;
&lt;tr class="odd"&gt;&lt;td&gt;Additional reading&lt;/td&gt;&lt;td&gt;&lt;a href="http://www2.accaglobal.com/learningproviders/alpcx/content_provider_directory/search/cpd_directory/catfia_t9irl" target="_blank"&gt;Suggested additional reading&lt;/a&gt;&lt;/td&gt;&lt;td&gt;FIA&lt;/td&gt;&lt;td&gt;FTX&lt;/td&gt;&lt;td&gt;FTX IRL&lt;/td&gt;&lt;/tr&gt;
&lt;tr class="even"&gt;&lt;td&gt;Additional reading&lt;/td&gt;&lt;td&gt;&lt;a href="http://www2.accaglobal.com/learningproviders/alpcx/content_provider_directory/search/cpd_directory/catfia_t9lso" target="_blank"&gt;Suggested additional reading&lt;/a&gt;&lt;/td&gt;&lt;td&gt;FIA&lt;/td&gt;&lt;td&gt;FTX&lt;/td&gt;&lt;td&gt;FTX LSO&lt;/td&gt;&lt;/tr&gt;
&lt;tr class="odd"&gt;&lt;td&gt;Additional reading&lt;/td&gt;&lt;td&gt;&lt;a href="http://www2.accaglobal.com/learningproviders/alpcx/content_provider_directory/search/cpd_directory/catfia_t9mys" target="_blank"&gt;Suggested additional reading&lt;/a&gt;&lt;/td&gt;&lt;td&gt;FIA&lt;/td&gt;&lt;td&gt;FTX&lt;/td&gt;&lt;td&gt;FTX MYS&lt;/td&gt;&lt;/tr&gt;
&lt;tr class="even"&gt;&lt;td&gt;Additional reading&lt;/td&gt;&lt;td&gt;&lt;a href="http://www2.accaglobal.com/learningproviders/alpcx/content_provider_directory/search/cpd_directory/catfia_t9sgp" target="_blank"&gt;Suggested additional reading&lt;/a&gt;&lt;/td&gt;&lt;td&gt;FIA&lt;/td&gt;&lt;td&gt;FTX&lt;/td&gt;&lt;td&gt;FTX SGP&lt;/td&gt;&lt;/tr&gt;
&lt;/tbody&gt;&lt;/table&gt;
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&lt;br /&gt;</description><thr:total xmlns:thr="http://purl.org/syndication/thread/1.0">8</thr:total></item><item><title>ACCA Global - Introduction , entry route and scope</title><link>http://accatipsandtricks.blogspot.com/2015/08/acca-global-introduction-entry-route.html</link><category>ACCA</category><category>ACCA introduction</category><author>noreply@blogger.com (Anonymous)</author><pubDate>Sun, 2 Aug 2015 06:32:00 -0700</pubDate><guid isPermaLink="false">tag:blogger.com,1999:blog-9213974725420444953.post-6785209124071048364</guid><description>&lt;div dir="ltr" style="text-align: left;"&gt;
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&lt;div style="text-align: left;"&gt;
&lt;br /&gt;
&lt;b&gt;&lt;span style="font-size: small;"&gt;What is ACCA Global ?&amp;nbsp;&lt;/span&gt;&lt;/b&gt;&lt;br /&gt;
&lt;b&gt;&lt;span style="font-size: small;"&gt;&lt;br /&gt;&lt;/span&gt;&lt;/b&gt;
&lt;span style="font-size: small;"&gt;&amp;nbsp;ACCA is&amp;nbsp; abbreviation of&amp;nbsp; " Association of Chartered Certified Accountants".ACCA
 is a leading world wide&amp;nbsp; accountancy body and known as ACCA Global . So&amp;nbsp;&lt;/span&gt;&lt;br /&gt;
&lt;span style="font-size: small;"&gt;It mean,s it,s degree is recognized internationally in 180 plus countries.ACCA&amp;nbsp; have an&amp;nbsp; 
unrivaled&amp;nbsp; global network of members , students , colleges and of top Approved&amp;nbsp; 
Employers .&lt;/span&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&lt;b&gt;&lt;span style="font-size: small;"&gt;&lt;span style="font-weight: normal;"&gt;ACCA offers you :&lt;/span&gt;&lt;/span&gt;&lt;/b&gt;&lt;/div&gt;
&lt;span style="font-size: small;"&gt;&lt;br /&gt;&lt;/span&gt;
&lt;span style="font-size: small;"&gt;1-Support and guidance for&amp;nbsp; students, employers and colleges&lt;/span&gt;&lt;br /&gt;
&lt;span style="font-size: small;"&gt;2-World-class accountancy expertise to the public&lt;/span&gt;&lt;br /&gt;
&lt;span style="font-size: small;"&gt;3-The highest standards of practice and ethical conduct&amp;nbsp;&amp;nbsp;&lt;/span&gt;&lt;br /&gt;
&lt;span style="font-size: small;"&gt;4-Globally recognized qualification.&lt;/span&gt;&lt;br /&gt;
&lt;span style="color: #3d85c6;"&gt;&lt;span style="font-size: small;"&gt;&lt;br /&gt;&lt;/span&gt;&lt;/span&gt;
&lt;span style="color: #3d85c6;"&gt;&lt;span style="color: red;"&gt;&lt;span style="font-size: small;"&gt;*&lt;/span&gt;&lt;/span&gt;&lt;b&gt;&lt;span style="color: black;"&gt;&lt;span style="font-size: small;"&gt;Other general knowledge about ACCA is given below :&lt;/span&gt;&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;br /&gt;
&lt;br /&gt;&lt;/div&gt;
&lt;/div&gt;
&lt;span style="font-size: small;"&gt;-There are total 14 papers in ACCA and students are required to complete these Papers within 7 years.&amp;nbsp;&lt;/span&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;span style="font-size: small;"&gt;-The passing marks for all papers from F1-F9 and P1-P7 are 50%.
In ACCA , students can sit for&amp;nbsp; exams&amp;nbsp; maximum of 4 manual papers.&amp;nbsp;&lt;/span&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;span style="font-size: small;"&gt;-Computer based exams( CBE,s) for knowledge level (F1-F3)are conducted throughout the year.
The&amp;nbsp;&amp;nbsp;  manual papers are conducted in every June and December of a year.&amp;nbsp;&lt;/span&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;span style="font-size: small;"&gt;-After
 completion of ACCA you will known as Affiliate .If u have completed 
your article ship of three years you will known as qualified&amp;nbsp; or member 
of ACCA.&amp;nbsp;&amp;nbsp;&amp;nbsp;&lt;/span&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;b&gt;&lt;br /&gt;&lt;/b&gt;
&lt;br /&gt;
&lt;h2 style="text-align: left;"&gt;
&lt;span style="font-size: large;"&gt;&lt;b&gt;&lt;span style="font-weight: normal;"&gt;What is ACCA Entry Route ?&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/h2&gt;
&lt;h3 style="text-align: left;"&gt;
&lt;span style="font-size: medium; font-weight: normal;"&gt;&lt;span style="color: #3d85c6;"&gt;&amp;nbsp;&lt;/span&gt;&lt;/span&gt;&lt;/h3&gt;
&lt;div style="text-align: left;"&gt;
&lt;span style="font-weight: normal;"&gt;
&lt;/span&gt;&lt;span style="color: #3d85c6;"&gt;&lt;span style="color: red;"&gt;&lt;span style="font-size: small;"&gt;*&lt;/span&gt;&lt;/span&gt;&lt;/span&gt; &lt;span style="font-size: small;"&gt;Minimum Entry Requirements:&lt;/span&gt;&lt;/div&gt;
&lt;div style="text-align: left;"&gt;
&lt;span style="font-size: small;"&gt;&amp;nbsp;&lt;/span&gt;&lt;b&gt; &lt;/b&gt;&lt;/div&gt;
&lt;div&gt;
- GCE 'A' Levels 2 passes and 3 passes at GCSE/GCE 'O' Levels in 5 separate subjects, including English and Mathematics .

&amp;nbsp;-American Higher School Certificate with at least overall 50% marks.&lt;br /&gt;
&lt;br /&gt;
- Age should be 22 years to get directly registered with ACCA .&lt;br /&gt;
&lt;br /&gt;&lt;/div&gt;
&lt;div&gt;
&lt;div style="text-align: left;"&gt;
&lt;span style="color: #3d85c6;"&gt;&lt;span style="color: red;"&gt;&lt;span style="font-size: small;"&gt;*&lt;/span&gt;&lt;/span&gt;&lt;/span&gt; Graduate Entry Route :&lt;/div&gt;
&lt;span style="font-weight: normal;"&gt;Graduation e.g - B.Com, BA, BSc Degree from a recognized University&lt;/span&gt;&lt;/div&gt;
&lt;div&gt;
&lt;div style="text-align: left;"&gt;
&lt;br /&gt;
&amp;nbsp;&lt;span style="color: #3d85c6;"&gt;&lt;span style="color: red;"&gt;&lt;span style="font-size: small;"&gt;*&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;
FIA Qualification :&lt;/div&gt;
&lt;/div&gt;
&lt;div&gt;
No academic qualification is required to do FIA . You should be of 16 years old to get registered for FIA . &lt;/div&gt;
&lt;div&gt;
&lt;h3&gt;
&lt;span style="font-weight: normal;"&gt;&amp;nbsp;&lt;/span&gt;&lt;/h3&gt;
&lt;h2&gt;
&lt;span style="font-size: large;"&gt;&lt;span style="font-weight: normal;"&gt;How to Become ACCA Qualified?&amp;nbsp;&lt;/span&gt;&lt;/span&gt;&lt;/h2&gt;
&lt;h3&gt;
&lt;span style="color: #0b5394; font-size: small;"&gt;&lt;span style="font-weight: normal;"&gt;&amp;nbsp;&lt;/span&gt;&lt;/span&gt;&lt;/h3&gt;
&lt;div style="text-align: left;"&gt;
&lt;span style="color: #3d85c6;"&gt;&lt;span style="color: red;"&gt;&lt;span style="font-size: small;"&gt;*&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;After
 completion of 14 papers of ACCA you will known as Affiliate .If u have completed 
your articleship of three years you will known as ACCA qualified&amp;nbsp; or memeber 
of ACCA.&lt;br /&gt;
&lt;br /&gt;&lt;/div&gt;
&lt;div style="text-align: left;"&gt;
&lt;span style="color: #3d85c6;"&gt;&lt;span style="color: red;"&gt;&lt;span style="font-size: small;"&gt;*&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;After completion of 14 papers ,To get certificate from ACCA you will be required to complete Ethics Module .For more info &lt;span style="color: black;"&gt;&lt;a href="http://www.accaglobal.com/gb/en/student/ethics/professional-ethics.html" target="_blank"&gt;Click Here.&lt;/a&gt;&lt;/span&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: #3d85c6;"&gt;&lt;span style="color: red;"&gt;&lt;span style="font-size: small;"&gt;*&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;To know more about three years of articleship or' PER' Click Here. &lt;span style="color: black;"&gt;&lt;a href="http://www.accaglobal.com/gb/en/employer/supporting-trainees/per.html" target="_blank"&gt;Link 1&lt;/a&gt;&amp;nbsp; &lt;a href="http://www.accaglobal.com/per" target="_blank"&gt;Link 2&lt;/a&gt;&lt;/span&gt;&lt;br /&gt;
&lt;span style="color: black;"&gt;&amp;nbsp;&lt;/span&gt;
&lt;/div&gt;
&lt;div style="text-align: left;"&gt;
&lt;h2 style="text-align: left;"&gt;
&lt;span style="font-size: large;"&gt;&lt;span style="font-weight: normal;"&gt;What is Scope of ACCA ?&lt;/span&gt;&lt;/span&gt;&lt;/h2&gt;
&lt;h3 style="text-align: left;"&gt;
&lt;span style="color: #3d85c6;"&gt;&lt;span style="font-size: medium;"&gt;&lt;span style="font-weight: normal;"&gt;&lt;span style="font-size: small;"&gt;&amp;nbsp;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/h3&gt;
&lt;div style="text-align: left;"&gt;
&lt;span style="color: #3d85c6;"&gt;&lt;span style="color: red;"&gt;&lt;span style="font-size: small;"&gt;*&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;ACCA certification is recognised globally in every country and this is the world,s No.1 largest growing accounting body.&lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: #3d85c6;"&gt;&lt;span style="color: red;"&gt;&lt;span style="font-size: small;"&gt;*&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;Due to globally recognition of certification of ACCA there is a great 
scope of ACCA in international market as compared to other local 
accountancy bodies in different countries.&lt;br /&gt;
&lt;br /&gt;&lt;/div&gt;
&lt;div style="text-align: left;"&gt;
&lt;span style="color: #3d85c6;"&gt;&lt;span style="color: red;"&gt;&lt;span style="font-size: small;"&gt;*&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;There was a report on Yahoo on top five degrees as career in which An 
accounting degree e.g ACCA is the No.1 degree as a career now a days .&lt;b&gt;&amp;nbsp;&lt;/b&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: #3d85c6;"&gt;&lt;span style="color: red;"&gt;&lt;span style="font-size: small;"&gt;*&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;Over all&lt;b&gt; &lt;/b&gt;60% of ACCA members work in the corporate sector around in the world and 40% other accounting bodies .&lt;br /&gt;
&lt;br /&gt;&lt;/div&gt;
&lt;div style="text-align: left;"&gt;
&lt;span style="color: #3d85c6;"&gt;&lt;span style="color: red;"&gt;&lt;span style="font-size: small;"&gt;*&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;ACCA has opportunities in areas like – Financial Accounting, Internal 
Auditing, Management Accounting, Auditing, Taxation, Corporate Recovery 
,Cost Accounting and Management Accounting.&lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: #3d85c6;"&gt;&lt;span style="color: red;"&gt;&lt;span style="font-size: small;"&gt;*&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;ACCA has 57 global accountancy partnerships, delivering value to accountants and the wider profession around the world&lt;br /&gt;
&lt;br /&gt;
&lt;span style="color: #3d85c6;"&gt;&lt;span style="color: red;"&gt;&lt;span style="font-size: small;"&gt;*&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;Accountants are offered very good salaries ,but your salary depends on 
your knowledge , skills and&amp;nbsp; on&amp;nbsp; level&amp;nbsp; of&amp;nbsp; competency.&lt;br /&gt;
&lt;br /&gt;
Scope
 of any degree can vary according to&amp;nbsp; market situation.But specially in 
now a days&amp;nbsp; business is at the top of his grooming stage every where in 
the world , so there is a great demand of accountants in corporate 
sector.&lt;br /&gt;
&lt;br /&gt;&lt;/div&gt;
&lt;/div&gt;
&lt;/div&gt;
</description><thr:total xmlns:thr="http://purl.org/syndication/thread/1.0">1</thr:total></item><item><title>All ACCA papers examiner,s names list </title><link>http://accatipsandtricks.blogspot.com/2015/08/all-acca-papers-examiners-names-list.html</link><category>ACCA</category><category>ACCA examiner's names list</category><author>noreply@blogger.com (Anonymous)</author><pubDate>Sun, 2 Aug 2015 03:43:00 -0700</pubDate><guid isPermaLink="false">tag:blogger.com,1999:blog-9213974725420444953.post-1259590684714923251</guid><description>&lt;div class="separator" style="clear: both; text-align: center;"&gt;
&lt;span style="font-size: small;"&gt;&lt;/span&gt;&lt;/div&gt;
&lt;div class="separator" style="clear: both; text-align: center;"&gt;
&lt;/div&gt;
&lt;br /&gt;
&lt;span style="font-size: small;"&gt;Are you looking for ACCA examiner,s 
names list for different papers of ACCA or just searching for any 
individual paper examiner name ? Then congratulations you are at the 
right place . &amp;nbsp;&lt;/span&gt;&lt;br /&gt;
&lt;span style="font-size: small;"&gt;Suppose if you were looking for F5 , F7 or F9 examiner,s 
name then search here in below names list to find them . After knowing 
the name of examiner you can read him / her reports , views, examiner,s 
approach and analysis interviews etc before appearing in final exams.&lt;/span&gt;&lt;br /&gt;
&lt;span style="font-size: small;"&gt;&lt;br /&gt;&lt;/span&gt;
&lt;span style="font-size: small;"&gt;ACCA tips and tricks provides here the names of
 examiner,s of ACCA papers under two headings by paper name and examiner
 name. Simply find and pick&amp;nbsp; your examiner name according to your exams 
papers here below .&amp;nbsp;&lt;/span&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;span style="font-size: small;"&gt;&lt;b&gt;Exam paper&lt;/b&gt; &amp;nbsp; &amp;nbsp;&amp;nbsp;&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &lt;b&gt;Paper Name&lt;/b&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp; &lt;b&gt;Examiner Name&lt;/b&gt;&lt;/span&gt; &lt;br /&gt;
&lt;span style="font-size: small;"&gt;&lt;br /&gt;&lt;/span&gt;
&lt;span style="font-size: small;"&gt;Paper F1&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; Accountant in Business&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp;&amp;nbsp; &amp;nbsp; Bob Souster &lt;br /&gt;
 Paper F2 &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp; Management Accounting &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; David Forster  &lt;br /&gt;
Paper F3&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; Financial Accounting&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp; Nicola Ventress  &lt;br /&gt;
Paper F4&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; Corporate and Business Law (BWA)&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; John Kiggundu &lt;br /&gt;
 Paper F4&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; Corporate and Business Law (CHN)&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; Zhidong Chen  &lt;br /&gt;
Paper F4,&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; Corporate and Business Law (CYP) &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; Pambos Ioannides  &lt;br /&gt;
Paper F4 &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp; Corporate and Business Law (ENG)&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp; David Kelly  &lt;br /&gt;
Paper F4&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; Corporate and Business Law (HKG)&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp;&amp;nbsp; Paul Kwong Kin Ning&amp;nbsp;&lt;/span&gt;&lt;br /&gt;
&lt;span style="font-size: small;"&gt;Paper F4&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; Corporate and Business Law (LSO)&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp; Umesh Kumar  &lt;br /&gt;
Paper F4&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; Corporate and Business Law (MLA) &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; Louise Ellul Cachia Caruana  &lt;br /&gt;
Paper F4&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; Corporate and Business Law (MYS) &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp; S Thalmalingam  &lt;br /&gt;
Paper F4&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; Corporate and Business Law (PKN)&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp; Muhammad Arif Saeed &lt;br /&gt;
 Paper F4 &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp; Corporate and Business Law (RUS)&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp; Robert Souster  &lt;br /&gt;
Paper F4&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; Corporate and Business Law (SGP)&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp; Erin Goh-Low Soen Yin &lt;br /&gt;
Paper F4&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; Corporate and Business Law (VNM) &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; Robert Souster  &lt;br /&gt;
Paper F4&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; Corporate and Business Law (ZAF) &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp; Jopie Pretorius  &lt;br /&gt;
Paper F4&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; Corporate and Business Law (ZWE) &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; Emmanuel Magade  &lt;br /&gt;
Paper F5 &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp; Performance Management&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; Geoff Cordwell  &lt;br /&gt;
Paper F6 &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp; Taxation (BWA)&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; Terry Brick  &lt;br /&gt;
Paper F6 &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp; Taxation (CHN)&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &amp;nbsp;&amp;nbsp;&amp;nbsp; Kit Chung  &lt;br /&gt;
Paper F6 &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp; Taxation (CYP)&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; George Poufos  &lt;br /&gt;
Paper F6 &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp; Taxation (CZE)&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp; Milena Hrdinkova&lt;br /&gt;
Paper F6&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; Taxation (HKG) &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp; &amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; Betty Kwok Yuk Sim&amp;nbsp; &lt;/span&gt;&lt;br /&gt;
&lt;span style="font-size: small;"&gt;Paper F6 &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp; Taxation (HKG)&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; Shirley Fu Me Yuk&lt;/span&gt;&lt;br /&gt;
&lt;span style="font-size: small;"&gt;
Paper F6 &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp; Taxation (HUN)&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp; Agnes Claus  &lt;br /&gt;
Paper F6 &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp; Taxation ( IND )&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp;&amp;nbsp; N Rangachary  &lt;br /&gt;
Paper F6 &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp; Taxation (IRL) &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; Eugene Dolan  &lt;br /&gt;
Paper F6 &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp; Taxation (LSO) &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; Nthoto Ramalefane &lt;br /&gt;
 Paper F6 &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp; Taxation (MLA) &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp; Walter Cutajar  &lt;br /&gt;
Paper F6 &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp; Taxation (MWI)&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp;&amp;nbsp; Andrew Chioko  &lt;br /&gt;
Paper F6 &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp; Taxation (MYS) &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp; &amp;nbsp;&amp;nbsp; Shareena Othman (Cheong Shaw Gor)  &lt;br /&gt;
Paper F6 &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp; Taxation (PKN)&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp; &amp;nbsp; Nusswan Rustomjee  &lt;br /&gt;
Paper F6&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; Taxation (POL)&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp;&amp;nbsp; Jan Czerniawski  &lt;br /&gt;
Paper F6 &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp; Taxation (RUS) &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; Natalia Denisova  &lt;br /&gt;
Paper F6 &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp; Taxation (SGP)&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; Damien Hong Chin Fock  &lt;br /&gt;
Paper F6 &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp; Taxation (VNM)&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp;&amp;nbsp; Warrick Cleine  &lt;br /&gt;
Paper F6 &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp; Taxation ( UK ) &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp; David Harrowven  &lt;br /&gt;
Paper F6 &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp; Taxation (ZAF)&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp; Keith Huxham  &lt;br /&gt;
Paper F6 &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp; Taxation (ZWE) &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; Georgina Masike  &lt;br /&gt;
Paper F7 &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp; Financial Reporting&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp; Stephen Scott  &lt;br /&gt;
Paper F8 &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp; Audit and Assurance&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; Alan Lewin  &lt;br /&gt;
Paper F9 &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp; Financial Management &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; Antony Head  &lt;br /&gt;
Paper P1 &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp; Professional Accountant&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp; David Campbell  &lt;br /&gt;
Paper P2&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; Corporate Reporting&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp; Graham Holt  &lt;br /&gt;
Paper P3 &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp; Business Analysis&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp;&amp;nbsp; Steve Skidmore  &lt;br /&gt;
Paper P4 &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp; Advanced Financial Management&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; Bob Ryan  &lt;br /&gt;
Paper P5 &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp; Advanced Performance Management&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp;&amp;nbsp; Shane Johnson  &lt;br /&gt;
Paper P6 &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp; Advanced Taxation (CHN)&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp; Sandy Lin  &lt;br /&gt;
Paper P6 &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp; Advanced Taxation (CYP)&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp;&amp;nbsp; Loizos Timinis&lt;br /&gt;
Paper P6 &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp; Advanced Taxation (HKG)&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; Betty Kwok Yuk&amp;nbsp; &lt;/span&gt;&lt;br /&gt;
&lt;span style="font-size: small;"&gt;Paper P6 &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp; Advanced Taxation (HKG)&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; Shirley Fu Me Yuk&lt;/span&gt;&lt;br /&gt;
&lt;span style="font-size: small;"&gt;
Paper P6 &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp; Advanced Taxation (IRL)&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; James O'Hara  &lt;br /&gt;
Paper P6 &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp; Advanced Taxation (MLA) &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp; Kevin Catania  &lt;br /&gt;
Paper P6 &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp; Advanced Taxation (MYS)&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp; Richard Thornton  &lt;br /&gt;
Paper P6&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; Advanced Taxation (SGP)&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp; Jenny Lim&lt;/span&gt;&lt;br /&gt;
&lt;span style="font-size: small;"&gt;Paper P7 &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp; Advanced Audit &amp;amp; Assurance &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp; Lisa Weaver&lt;/span&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;span style="font-size: small;"&gt;&amp;nbsp;&lt;/span&gt;

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