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AAA or SBL in December 2021

Forums › ACCA Forums › ACCA AAA Advanced Audit and Assurance Forums › AAA or SBL in December 2021

  • This topic has 1 reply, 2 voices, and was last updated 7 months ago by f6ali.
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  • October 8, 2021 at 7:40 am #637234
    nerisw.tessa
    • Topics: 2
    • Replies: 1
    • ☆

    Hello,
    I wrote my first attempt SBR in Sept 2021 (results aren’t out yet, but it was hard for me). I am planning to write AAA in Dec 2021. But since I have had exemptions for all initial 9 papers through the university accelerate program, I do have my doubts that whether I have the assumed knowledge. I am pretty new to the AA exam portions too. Thus, I was wondering if I should switch to SBL for Dec. But I have read through many articles suggesting to write SBL after all CBE examinations. What do you suggest? I only have 2 months until the next sitting.

    October 8, 2021 at 12:24 pm #637243
    f6ali
    Moderator
    • Topics: 10
    • Replies: 342
    • ☆☆☆

    Hi.

    If you are going to attempt AAA as your optional exam then there is no better time to do it than right after SBR is done. This is advised to every ACCA student on this forum.

    The reason behind this is that all of the IFRS learning obtained in SBR is presumed knowledge in AAA. Therefore you are expected to know IFRS rules applicable in an audit scenario presented in AAA exam. Doing it right after SBR ensures that the knowledge is fresh, otherwise students will have to revise SBR first before diving into AAA syllabus. And that is a hard pill to swallow.

    However, if you decide to replace AAA with another optional exam, then you can take SBL, as you won’t have to worry about SBR knowledge being forgotten.

    Hope this helps.
    Good luck for your exam!

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