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SBR Passed long back, How is it possible to clear the AAA

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AAA Exams › SBR Passed long back, How is it possible to clear the AAA

  • This topic has 1 reply, 2 voices, and was last updated 2 years ago by Kim Smith.
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  • November 21, 2022 at 10:09 am #671980
    Linujohn
    Participant
    • Topics: 1
    • Replies: 0
    • ☆

    Dear Team

    I have passed P1 & P2 paapers long back and have not cleared AAA in previous attempts. How can I pass?

    November 21, 2022 at 3:00 pm #671991
    Kim Smith
    Keymaster
    • Topics: 135
    • Replies: 8312
    • ☆☆☆☆☆

    Welcome to my forum! You don’t give me a lot to go on. Presumably you have encountered some financial reporting since you sat P2 – so you won’t have forgotten everything.

    The thing to do is not try to rush AAA and be prepared to refer back to FR(F7)/SBR(P2) notes/lectures – you will find everything for free here https://opentuition.com/acca

    So if for example, when you come across an internally-generated intangible asset, and you can’t remember the IAS 38 recognition criteria, you should look them up and make a note of what it was you had forgotten – e.g. you might have remembered “technical feasibility” but forgotten “intention to sell/use”.

    See also Chapter 14 of our AAA notes and the accompanying lecture https://opentuition.com/acca/aaa/acca-advanced-audit-assurance-aaa-lectures … FR/SBR topics are examinable to the extent that they are relevant to AAA – e.g. being able to identify risks of material misstatement and substantive procedures to confirm amount recognised in the financial statements.

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