EXAMINER’S APPROACH:

P6 UK, Advanced Taxation

WHERE THE PAPER FITS?

Professional Level(7 papers in total)

Essentials (3 papers)

Options (2 from 4 papers)P4 Advanced Financial Management (AFM)

P5 Advanced Performance Management (APM)

P6 Advanced Taxation (ATX)P7 Advanced Audit and Assurance (AAA)

Fundamentals9 papers in total

LINKS TO OTHER PARTS OF THE

QUALIFICATION?

P1

F6

PER

OVERALL CONCEPT?

“In this world nothing is certain but death and taxes.”

Benjamin Franklin

P6 CONTENT?

Section B

Section A

Section C

Section D

EXAM STRUCTURE?

+15 mins

3 hours

Discursive and computational

Two questions Two from three questions

Case studies Scenarios

Across syllabus Discrete syllabus areas

(Several parts) (Two or three parts)

Professional Level – P6

Section A Section B

EXAM FEATURES?

Style?Ethics?

Rule of And?

Cognitive level?

Professional marks?

EXAM TIPS

Key strategy

Tip 2 - Time allocation!

Tip 1 - Knowledge and understanding!

Tip 3 - Think before you write!

Application to facts

Time management

Question practice

EXAM PITFALLS

Pitfall 2 - Poor time management!

Pitfall 1 - Lack of F6 knowledge!

Pitfall 3 - Failing to focus on the requirements!

Bullet lists

Relevant information

Organised approach

Examiners’ reportsExam

ReviewBoard

TO CONCLUDE

Understand!

Read!

Answer!