The June 2016 exams will be based on the FA 2016 OT course notes. Where the FA 2015 lectures have been used is where the only changes that have taken place is that the date of the examples is now a year later and in the case of VAT registration and deregistration the thresholds are now as per the OT course notes rather than the FA 2015 limits used in the lectures but the system is the same