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Will exposure drafts be examined in the upcoming exam? There are no notifications on ACCA website and the syllabus to be examined document states that ED will not be examined in AAA exam. However, in the BPP material in Chap 16, they have mentioned that any ED announced in ACCA website will surely be examined. I hope I am not missing out on any additional topics to revise.
Appreciate, your guidance.
These are THREE EDs in the 2019-20 exam docs list:
1. IAASB – Proposed International Standard on Auditing 315 (Revised) Identifying and Assessing the Risks of Material Misstatement
2. IAASB – Proposed International Standard on Auditing 540 (Revised) Auditing Accounting Estimates and Related Disclosures
3. IESBA – Proposed Application Material Relating to Professional Skepticism and Professional JudgmentThere is a note at the end of the exam docs:
“Topics of exposure drafts are examinable to the extent that relevant articles about them are published in student accountant.”If you look at the articles page https://www.accaglobal.com/gb/en/student/exam-support-resources/professional-exams-study-resources/p7/technical-articles.html
There is an article “IAASB exposure draft – Proposed International Standard on Auditing 540 (Revised) Auditing Accounting Estimates and Related Disclosures”
This has been examined already (M/J19 Q3a) – but that doesn’t mean that it can’t be examined again.The other two EDs have not been the subject of articles.
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