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Apart form a couple parts in section A having long questions, I thought a lot of them were really easy by process of elimination
The internal control question I got, was easy enough
Substantive procedures may have tripped me up
All of the boxes have two more than requirement
You have to go into the insert table
Rows
Delete row
It’s why practicing an actual CBE is so important
There was a 6 requirement one too where there are 8 rows
I thought I had done well, till I went back and realised all the “risk” areas I outlined didn’t link to show what part of the financial statements and how it would effect them
So, got really nice part C bits, but I think I bombed on two of the part B questions, mainly the hedging and convertible bonds
Pass, 51%. Never felt so low in my life leading up to this exam, gave 100% in the prep and just passed, never felt so relieved as the re-sit would have been on my birthday!
I had the Steel company question and the Transfer pricing question, i did not like the transfer pricing question, just got flummoxed and dont think i answered it fully
Hi All, ive had to create an account to comment.
Im so not sure if i have missed a extended period here and now im worried. There is only one version of the exam, however i sat the UK TX exam, there is a global one too
My part C questions were..
Comparing incomes for a sole trader at 100k or 135k and if it would be better to be a LTD company or Sole trader (10marks)
Standard Corp Tax computation (11 marks)
group relief for losses (4 marks)
Long income tax computation with property, partnership and salary with benefits (15 Marks)