What a year! It is September ACCA AAA exam cycle and you have been preparing for this exam since forever. Some of the students had to postpone their exams in June 2021 due to the exam cancellation
- Aim to get 50% of the marks first out of the way by targeting what can be done
- Read all the examiner articles about technical matters
- Rest well before the exam - a tired mind is not going to help you answer the question
Those planning to prepare for the December 2021 ACCA exams Jpro Training has the most intensive and flexible 3 months course for working adults; using the most experienced lecturer to deliver exact examinable materials
We are now offering live online classes, and hybrid online classes; if possible face to face classes if lockdown is relaxed.
Studying at Jpro - you are studying with the expert tutor - Mr Jay FCCA who has guided the last 4 Malaysian top ACCA students in June 2021; Sept 2020; Dec 2019 and Sept 2019 for 3/4 of the papers. There are more than 25 years of cumulative lecturer knowledge and experience to guide you.
In fact ATX Malaysia prize winner for June 2021 had used Jpro materials to get their results
In the coming ACCA September 2021 exam cycle the following areas should have chance of coming out.
Corporate scenario question - Q1
- The examiner likes to focus on some form of computation in this area to support the answer; you will have to show the workings for either ITA, PS variation or Automation allowance or Export allowance
- It will be possible for the examiner to include TaxEBITDA if there is a foreign HQ
- Consider treatment of expenses incurred
- Agriculture allowance / IBA is also possible in this question
- Report being prepared to the MD of the company
- Computation of expected tax implication for the selected incentive or event the selected method of doing business
- Consider branch vs subsidiary question
- SST treatment - sales tax registration issues and implications for earlier registration
Individual tax / Other situations - Q2
- Questions here are focused and shorter compared to Q1.
- In this current exam, this may be location for death, RPGT with death, lease in RPGT, lease asset treatment
- Rental income treatment
- Interest income treatment and possible restrictions for interest deduction
- Income derivation rules
- This covers wide variety of issue and will include the following areas as possible exam focus
- Labuan tax implications (payment and entity tax)
- Unit trust or REIT
- Trust treatment - residence
- Service tax treatment issue - this is wide scope
- Permanent establishment
- Individual - ESOS; Gratuity vs Compensation; Gift; Foreign secondment; Residence planning;
- RPGT; Partial disposal / Small capital exemption
- Controlled transfer and capital allowance treatment
- RPGT - 75% share transfer rule; liquidation NGNL; group efficiency NGNL requirements; RPGT Loss
- Tax administration and compliance - tax audit vs tax investigation; powers of DGIR; RPGT compliance requirements
- WHT tax with application of S.107
- Settlement
