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AAA IRISH VARIANT NOTES

Forums › ACCA Forums › ACCA AAA Advanced Audit and Assurance Forums › AAA IRISH VARIANT NOTES

  • This topic has 6 replies, 2 voices, and was last updated 4 years ago by nwoa.
Viewing 7 posts - 1 through 7 (of 7 total)
  • Author
    Posts
  • July 14, 2020 at 7:44 pm #576823
    nwoa
    Member
    • Topics: 9
    • Replies: 19
    • ☆

    Hi all,

    I’d like to sit the Irish Variant of AAA but I’m struggling to find any notes. To my knowledge there are no official publications. I am self studying and had exemptions up to F7. If I can’t get any notes I think I’ll have to sit the International variant. If anybody has any notes that they could share I’d really appreciate it. Thanks for reading 🙂

    July 15, 2020 at 8:04 am #576850
    Kim Smith
    Keymaster
    • Topics: 133
    • Replies: 8273
    • ☆☆☆☆☆

    Short answer – there is NO Irish variant.

    See ACCA AAA syllabus page: https://www.accaglobal.com/uk/en/student/exam-support-resources/professional-exams-study-resources/p7/syllabus-study-guide.html

    “Should you wish to practise as a registered auditor within the UK and/or Ireland (obtain the audit qualification/audit practising certificate), you must attempt the SBR UK/Irish and AAA UK/Irish exams and as such should refer to the UK version of the syllabus.”

    July 15, 2020 at 10:11 am #576866
    nwoa
    Member
    • Topics: 9
    • Replies: 19
    • ☆

    Hi Kim,

    Many thanks for your reply. I’ve ready the above and I see what you mean. the UK and IRL is combined within the one document. While the syllabus document does not refer at all to the IRL exam, I understood previously that the legislation examinable would be different since the rep of Ireland is a different jurisdiction, for example, The companies act 2014? I was also hoping to take the IRL variant of SBR but again, obtaining study resources is proving difficult.

    July 15, 2020 at 10:32 am #576868
    Kim Smith
    Keymaster
    • Topics: 133
    • Replies: 8273
    • ☆☆☆☆☆

    But if you compare any of the actual exams … UK question paper only differs from INT in respect of one area of the syllabus. Since INT does not have its own law, law aspects tend to be of no particular significance – in fact the only important legal aspects relate to F4 Auditing aspect of insolvency in the UK syllabus (i.e. the only topic that differs from the INT syllabus). If you were to compare the IRL versions of Qs and As against UK versions you would be pushed to find any differences of any significance – euros instead of $s etc is purely cosmetic. As the former examiner (when AAA was 3.1 Advanced Audit and Assurance) I do know what I am advising.

    July 15, 2020 at 12:13 pm #576875
    nwoa
    Member
    • Topics: 9
    • Replies: 19
    • ☆

    Hi Kim, that’s great, thanks for the insight, it’s a relief to know and has helped me to decide to take the IRL variant. Thanks for your replies!

    July 15, 2020 at 1:31 pm #576887
    Kim Smith
    Keymaster
    • Topics: 133
    • Replies: 8273
    • ☆☆☆☆☆

    You are welcome – you will find the resources which I flag with “sticky posts” starred at the top of the Ask the AAA tutor forum relevant also to IRL https://opentuition.com/forum/acca-forums/aaa-advanced-audit-and-assurance-forums

    July 15, 2020 at 7:03 pm #576929
    nwoa
    Member
    • Topics: 9
    • Replies: 19
    • ☆

    Thank you!

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