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Hello
I purchased Bpp Aa book but it is for sept 21 to june 22. Can i use it for June 21 attempt?
Sorry i know i have online version but i like to study from book.
Yes – but do look at the summary of changes at the end of the published syllabus for 2021-22 https://www.accaglobal.com/ca/en/student/exam-support-resources/fundamentals-exams-study-resources/f8/syllabus-study-guide.html
You will see that most of the amendments are revisions “to reflect ISA 315 (Revised)” – none of which should affect your preparation for the exam with just ONE exception.
C3b) is now worded: “Describe control objectives, control procedures, control activities, DIRECT controls, INDIRECT controls and tests of control …”
The terms “direct” and “indirect” controls are now defined terms which replace the terms “key” and “non-key” which were used but not defined in the ISAs.
So in the J21 exam, if you see a questions referring to “key control” you have to know that that is the same as “direct control”.
And please can you post to the Ask ACCA AA Tutor forum for a tutor response rather than a fellow student response.
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