Awareness

The objective of the Awareness paper is to examine core areas of the various taxes which you may not deal with on a daily basis and which do not form part of your chosen Advanced Technical papers.

Detail

The examination will comprise a single three-hour paper covering five modules. You choose three modules (which differ from your Advanced Technical choices). You will answer all the questions on each of your chosen modules. All Awareness modules must be attempted at the same sitting.

Your module choices are:

A: VAT including Stamp Taxes D: Taxation of Individuals
B: Inheritance Tax, Trusts & Estates E: Taxation of Unincorporated Businesses
C: Corporation Tax  

 

You can see past Awareness modules through the button below.

 

Format

The format of each module will be 12 short-form questions. Each question will be worth five marks. To pass the examination you will be required to obtain at least 90 of the 180 total marks available for your modules ie 50%. In addition you will be required to obtain at least 21 marks of the available marks in each of your modules ie 35%.

Even if you achieve in excess of 50%, if 35% has not been achieved in each module then the entire paper would need to be re-sat.

This is because the purpose of the Awareness paper is that you study all three modules to roughly the same extent.