Application and Professional Skills: Examinable from May 2019
The Application and Interaction Paper has been restructured and renamed and will be called Application and Professional Skills (APS) from the May 2019 exam sitting. Pre-seen information will be sent to all candidates prior to the exam. No exemptions will be permitted and specific rules will be in operation for ACA CTA Joint Programme Candidates.
Candidates will be required to demonstrate competence in each of three skills:
- The structure of the whole answer
- Identification and Application
- Relevant Advice and Substantiated Conclusions
The pre-seen information will give background details relevant to the client in the question but It will not guide candidates as to the actual examination question requirements. It is intended that the pre-seen information will better equip candidates to deal with the case study in the examination environment and makes the question more aligned to a client situation in which they may be involved. It will be provided two weeks in advance of the examination.
Sample papers for VAT & Other Indirect Taxes, Taxation of Larger Companies & Groups and Human Capital Taxes will appear here as soon as they become available.
The following document provides information regarding the marking of the Application and Professional Skills paper and it is applicable to all of the sample papers.