ACCA ATX (Malaysia) September 2020 Preparation

Preparing to study for ACCA ATX (Malaysia) for September 2020; Jprotraining will be starting their classes for this semester online from May 31 onwards.

If you want to study the paper with the pioneer of online learning in Malaysia; we have been maintaining an average pass rate that exceeds the world pass rates. 

The September 2020 exams is the last sitting with the old syllabus before there is a change in the exam syllabus.

If you working and need the flexibility for the course; Jprotraining has been focusing on working adults as our core approach when preparing students for the exams.

Passing the paper will be dependent on getting quality guidance and notes that are tailored to the needs of students that have limited time to study and need effective study materials

Sign up now for the online classes that has been developed since 2010; with over 10 years experience in handling the needs of online students and settling their certification requirements

What is ACCA afraid of?

Oddly, ACCA professional papers for SBL / SBR / APM / AFM / ATX has not been published for all 4 sittings.

This are new papers and there is a need for good cases bank to be provided for the students to prepare for the paper.

ICEAW publishes all their 4 sittings for their students and ACCA examining team has yet to do this. CPA does not publish any exams because their exams are mostly MCQ based.

This goes against basic transparency requirements that stakeholders of the exam required.

It also leads to a situation where there is an unfair level of playing field as markers who teach the paper have "insight" into the paper that they marked that will not exist for those that are not markers.

It also leads to a situation where students get feedback in their examiner report for sitting, and no way to understand their mistakes - their post-mortem of the exam is half cooked at best and highly irrelevant.

Using Tucker 5 question view of the decision by ACCA Examination team not to publish all 4 professional paper

Profitability - 1
This goes against profitability as it leads to weaker pass rates overall, which in turn slows down the progress of students to membership
The savings in terms of PDF and data storage is insignificant.
The long-term benefit of improving overall student performance against short-term savings seems to be questionable

Legality 0
There is no law that requires publication of the exam papers.

Fairness - 1
It is not fair to the students as those that sit for the exams in March and September only get a partial understanding of the failures compared to those that sit for June and December sitting

It is not fair to students that have set for December paper only to be shown the September sitting paper for SBL - there is zero feedback that is vouchable to their experience in the exam.

It is not fair for the lecturers who are not markers of the paper as they will have no insight into the papers that are not published compared to lecturers that are involved in the marking process.

Right - 1
ACCA values states " We’re ethical, honest and accountable and encourage the same from others. We act in the public interest and focus on long-term value."

The act of publishing all papers for professional papers would be consistent with transparency requirements, which is closely linked to the idea of accountability.

Lack of transparency reduces accountability.

In making the decision to withhold papers for professional papers would be a breach in the value system of ACCA.

Sustainability - 0
There is a limited impact in terms of environmental damage from this decision

Overall the decision was 3 negative scores over 5; indicating that this decision would fail Tucker evaluation.

In fact for ACCA to consider proctored exams during the current COVID crisis - it highlights that the threshold for the examination can be re-examined when circumstances change.

CPA Australia and ICEAW examinations are open-book exams for the finals compared to close-book exams for ACCA.

In my exposure to both; it seems that examination in ACCA has a long way to change before they get any better. However, the current question remains - what is ACCA afraid of in terms of publishing all their examinations for professional papers?

The views expressed in this blog are those of the authors and do not necessarily reflect the views or policies of other organisations.

March 2020 ATX Malaysia tips

Jpro training is back again to provide some insights into the coming March 2020 exams.

In the period of stress caused by virus issues and geopolitical tension rising, ACCA will hold their first CBE professional level exams.

Malaysia will still have the paper-based exams till Dec 2021; so we still have some time before technology strikes us.

IF you are planning to take another professional exam for June 2020 sitting - Jpro Training has already opened the classroom and online session for booking for ACCA APM; AFM; SBL; SBR; AAA; ATX(M).  The physical classroom will not exceed 24 students - that is our promise to quality interaction between the student and lecturer.

We also ensure that all classes are not more than 4.5 hours in total to ensure that you have maximum retention and ability to understand the materials.

This is because education quality standards mandate that providers have an ideal level of 1:60 as a maximum number lecturer: students ratio.  Anything in excess is usually a dilution of learning ability and quality of the experience.

Now to the matter at hand - tips for the coming March 2020 exam cycle for ACCA ATX paper brought to you by ATX Expert lecturer Mr.Jay.

1. ITA vs RA

2. Group relief + Controlled transfer

3. Trust + Unit Trust

4. RPGT - RPC and Small asset exemption

5. Badges of trade + Capital vs Revenue

6. Time limit for tax

7. Transfer pricing + WHT + PE + Unilateral relief

8. Individual - Job vs Business; Salary design

9. Interest income treatment

10. Rental income + rental exemption 

Mr. Jay teaches at Platinum college Sunway College Johor; Sunway College Velocity and his own centre at J Pro Training.  If you want to experience high quality teaching for ATX - you can sign up for 3 months part-time course or 3 - months online course @ Jpro Training or 6 months blended course @ Sunway College Johor.

Good luck in the exams; hope for the best.

Preparing for ACCA ATX Malaysia - March 2020

Planning to take the most tedious paper in ACCA syllabus in March 2020.

Well, there are few lecturers that are providing tuition to support the students for this exam in Malaysia - all have their own ability and skill to deliver the materials.

At Jprotraining - Mr.Jay's class for ATX is one of the most comprehensive classes that provides extensive coverage of all the past questions to date and also discuss the relevant career plans for the students that are currently pursuing their ACCA classes.

In preparing for the March 2020 ACCA ATX paper it is vital that you start preparing earlier for the paper as it has significant memory work to be completed.

Students that want to study for the paper online or on weekend, the classes at Jpro are available and even if you had missed the classes - it is always possible to catch up.

ACCA ATX Malaysia 2019 Dec Exam tips and spots

The time is here for the ATX examination and you are swimming in a pool of tax knowledge, not knowing whether the questions you have is enough to get you through the whole situation faced.

In this case, Malaysia ATX paper is really wide in terms of knowledge required and the current period is the worst due to the level of updates that have been applied.

In preparing for ACCA ATX paper - Jpro training practices around close to 200+ questions with discussion on the past question that has "what if" possibilities included.

We can say that we are one of the only places that practice that level of questions for the students to prepare for every possible scenario that can come out in the exam.

The key tip for passing the ATX paper - target 50 marks and the balance is luck.

Try to attempt Q3 and Q4 first, before heading to Q1 and Q2; unless it is really easy.

This is what I think is possible for the current exam sitting 
- Group relief
- Group registration in SST and exemptions in SST
- Group restructuring - possible impact in terms of RPGT and Stamp duty
RPGT - new rules - small capital exemption; update for acquisition period, contingent liability treatment, options, RPC and exemption planning within wife and husband - private residence - based on examiner article; death treatment.
RPGT - compliance issues with the non-citizen sale
WHT - all issues 
Labuan - tax computation and changes within the Labuan tax approach.  Payment by a resident to Labuan entity and Labuan entity treatment of IP based income - based on examiner article
Commencement of business
Treatment of repairs and maintenance
Rental income; - new 50% exemption rule and discussion between rental being business or pure rental source
Interest income - timing issues based on the article examiner has written.
Incentives - cover all incentives possible with PS > ITA > RA > Export > R&D
Incentive - automation allowance vs RA is also possible
Individual tax - ESOS; Contract for / of services difference, estate.
Unit trust taxation or LIHC taxation
Leasing business - computation of lease income and assessment of income.
Compliance - error relief, power of DGIR and also consider submission dates
Anti-avoidance discussion on interest using the earnings stripping rules
Trust tax - treatment of beneficiaries
Agricultural allowance and IBA discussion.
Capital vs Income treatment

That is the focus areas that I think may come out in the current sitting but as you know this is a best guess and may not come out at all.

Make sure you do not going in with hope the above appears, this will disappoint you.  Best is for you to make sure your knowledge is sound before entering the exam.

Jpro training will be starting ACCA March 2020 classes on Dec 7, 2019 with the timetable already available

If you are planning to do the class for March 2020 or know of a friend - please do recommend them to try us out.

Our classroom is limited to 24 students only to ensure that you have quality discussion with the lecturer and engage the lecturer with your issues.

Good luck in preparing for the exams

ACCA ATX Malaysia September 2019 Tips

At Jprotraining, where the best lecture materials for ACCA ATX have been used for preparing students for their ACCA exams and the only 3 months part-time online course provider for ACCA ATX course in Malaysia, it is time to bring you the tips that our expert lecture team has identified as possible for the coming exam.

Tips are dangerous and should be used carefully!  That being said - you should have understood what is coming out on regular basis each sitting

The ATX paper has been reasonably stable over time and the only issues has been the need to use some creative judgement in the exam.  It is also a paper that requires significant memory effort - which at JPRO we have managed to simplify it to 8-10 pages of notes.


ACCA ATX tips for the Septmeber 2019 exams are as follows

Mutiple issues that will include
- Incentives - RA / PS / ITA / AEA / Export
- WHT treatment on capital expenditure
- Tax avoidance - transfer pricing & defences
- Settlement, trust, death - estate planning
- Business vs Employment argument
- Income vs Capital argument
- Unit trust
- IHC vs LIHC
- Group relief with possible controlled transfer issues
- LLP vs Company
- Treatment of interest expenses
- Branch vs Subsidiary
- Computation of unilateral relief
- Labuan taxation issues
- Tax audit vs Tax investigation
- Treatment of investment property, borrowing cost and foreign exchange gain or loss.
- RPGT <RPC shares, leases, death>
- GST - review the type of supply and time of supply

Please ensure you cover the papers for Sept 2018 till June 2019.

If you or your friends will be taking the December 2019 ACCA examination - we will be starting the course from September 7th 2019 and ending it by Nov 30th 2019 for the next cycle of examination.
All the courses that are on offer - ACCA ATX, AFM, APM, AAA, SBR, SBL, AA, PM, FM and FR.

Visit : www.jprotraining.com for more details.

If you and your friends are taking OBU, our intake for the next OBU submission will be starting from Dec 20th 2019 for the submission in May 2020 cohort.

Finally a recommendation for those that are starting their ACCA exam cycle - best to start with the paper that is stable - ACCA APM / ATX / AFM / AAA rather than unstable papers - ACCA SBR / SBL

Good luck in preparing for this exam!

ATX ACCA Malaysia June 2019 Tips

It is back to that time again when you have done all that you can and want to just get it over with.

Jpro training will be running the September 2019 exam cycle preparation from June 9th onwards - please visit the site for timetable


ACCA ATX paper is one of the hardest papers in ACCA syllabus, it is way harder than AFM and APM combined together.

Talking to many students that do this paper - it was apparent that most are doing it with misguided concepts - it will not be a critical skill set in the future for reporting accountant - APM and AFM is.

The paper is an excellent paper for those that are intending to move into tax consulting and tax field.

If this is not your goal and you have been doing this paper with the impression that it is easy - please review your ideas about why you are taking this paper before sitting for the exams.

This paper is easier for those that have a good strong memory - it is bad for those that are not very good at memory.

Most of the exam questions to date are very memory intensive in recall and application.

It is a rule-based exam that tests the application of the rule.

The examiner had not provided any new technical articles recently; this indicates that older articles will be in use for the current exam.

That said and done, the expectation for June 2019 paper is as follows:

Good luck in preparing for the coming exam and hope for the best