can i know is it okay for me to find materiality using latest CV of retail outlets (128/1919) 6.7% of TA instead of using the examiners answers by using impairment of $9m (9/1919) 0.5% of TA, (9/107) 8.4% of PBT….
W.e.f. Sep 2022 candidates should apply an assessment of materiality consistently on the basis specified in Exhibit 1. Please see the current specimen and practice exams in the CBE practice platform.