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Welcome to the Opentuition forums. Yes, they are up to date. They are up to date for the exam until June 2026 inclusive. Use the notes in conjunction with the lectures.
lakshmi0302, I would advise you to check your email (including spam) to search for communication from ACCA about this matter. If you can’t find anything I would suggest contacting ACCA directly about this matter.
Please also see the following thread
https://opentuition.com/topic/acca-examinations-remote-invigilation-march-2025-session/
I would check your email and spam folders to see if there has been any correspondence from ACCA. If you do not find this I would suggest getting in touch with ACCA directly to clarify the situation.
I would suggest they are “Withholding the result temporarily to allow for further investigation.”
Please see the following from ACCA’s site ( pay particular attention to the Irregular Results Panel section):
“If your exam response is found to contain elements which undermine the validity and credibility of your exam result you may receive a nullified result.
Ensuring the validity of exam results
If your exam response is found to contain elements which undermine the validity and credibility of your exam result you may receive a nullified result.We ensure the validity and credibility of exam results through our quality control processes by:
using the most robust and rigorous form of live invigilation
running multiple quality assurance post-exam procedures to identify possible irregularities in exam responses
having a team of experts sit on our Irregular Results Panel to review and consider irregular exam responses.
To maintain the security of our exam model and processes we do not disclose the exact nature of the irregularities identified when nullified results are issued. However, in accordance with our exam regulations, we can confirm that if we have reason to believe,a remote exam has been taken in a location where it is not permitted, or
a VPN connection has been used to take a remote exam
any form of remote access, remote desktop, screen sharing, or remote control software or service has been or is likely to be present, used, or accessible before or during an exam
the student will have their result nullified.A student would not receive a nullified result for reasons relating to a technical issue or fault.
Consequences of a nullified result
In accordance with Exam Regulation 20, if ACCA suspects, or has cause to believe, that there has been irregular conduct and/or identifies anomalous testing results in connection with your examination (identified before, during and/or after the examination), it reserves the right to:nullify your exam result,
not refund your exam fee, and/or
withhold your examination results, and/or
in the event you receive two or more nullified results, permanently suspend your ability to sit further remotely invigilated examinations, and/or
suspend your ability to sit any ACCA examinations,and/or
take any other appropriate action to protect the integrity of ACCA exams.
Therefore, if you receive 2 or more nullified results from December 2024 you will no longer be permitted to enter for remotely invigilated exams.Use of Remote Access or Control Software
In the event that the presence or use of any remote access, remote desktop, screen sharing, or similar software has been identified in connection with a remotely invigilated exam, you will have your result nullified and immediately have your ability to sit further remotely invigilated exams permanently suspended.Our Irregular Results panel
Meet before the release of the March, June, September, and December exam session results and must consist of at least four persons including one independent representative, one Oxford Brookes representative and two ACCA representatives.The panel’s remit is to consider the validity and credibility of exam results and determine on the appropriate outcome. These potential outcomes include:
Releasing the result
Nullifying the result
Withholding the result temporarily to allow for further investigation.
Appealing a nullified result
Any student who receives a nullified result has the right of appeal if they believe that ACCA did not apply its procedures correctly in considering their case. To do so, students must appeal to the Head of Exam Delivery within 14 days of being notified of their nullified result following email address: exams.contingency@accaglobal.comYour appeal will then be forwarded to the Irregular Results Appeal Panel for consideration. You may find further information relating to ACCA’s Exam Regulations and Guidelines by following the links provided below
Incidentally, I think the answer is because the 14 days with her son were inclusive of her 80 days in the UK. In other words she spent 66 days in her home and 14 days staying with her son in the UK.
If you want to ask the tutor directly, please use forum below-
https://opentuition.com/forum/ask-acca-tutor-forums/ask-the-tutor-acca-taxation-tx-uk-exams/
I would also make use of the resources ACCA provides as well as all the resources on this site.Including the notes and video lecturers that are designed to be used in conjunction with one another on this site and the other resources onthis site including the ask the tutor forum.
You can obtain a twenty percent discount on BPP books with this site-
Many people have used this site to successfully pass the exams. You also need to obtain a study and revision kit from BPP or Kaplan for question practice.
Goodwill is always calculated with reference to control being established by parent entity over another entity. The fair value of net assets at point of control has to be established. After control has been established the nci must be given its share of post acquisition profits generated.
Goodwill is always calculated with reference to control being established by parent entity over another entity. The fair value of net assets at point of control has to be established. After control has been established the nci must be given its share of post acquisition profits generated.
I recently gave a poster a response on how I think the subject should be tackled. See the following thread-
https://opentuition.com/topic/top-tips-for-passing-aa-on-your-first-attempt/
I would suggest it’s a very personal decision. I believe you might find the following thread to be very useful-
Anyone coming across this thread, please see the following-
https://opentuition.com/topic/ifrs-9-treatment-of-transaction-cost-under-ifrs9/
I would suggest you do not necessarily need to buy a whole new set, but you should carefully check which topics have changed and update your study using the ACCA’s official resources and update notes.
I’ve just seen that this was addressed to the tutor. I answered because it was on the general subject forum.However, I hope it was helpful anyway.
In my view and what helped me out in terms of passing the above subject was understanding the overall subject. Understanding from start to finish what type of audit or assurance engagement was or could be asked about, the differences between them, what they are designed to achieve, how they should be carried out and in some cases why they shouldn’t be undertaken in the first place for example due to professional, legal or ethical reasons. The concepts of risk and how to deal with various types of risk are important in this subject. It’s said and written a lot that question practice is important. I would argue that it’s particularly important with this subject. So please undertake appropriate exam practice. Hope this helps.
