Upon completion of this unit the learner will have knowledge of the practical aspects of the UK tax system and an appreciation of the interaction of taxes. They will be able to analyse the taxation issues of a given situation and to offer tax planning solutions.
Current International Standards on Auditing
International Standards on Quality Control
International Financial Reporting Standards
International Accounting Standards
IFAC Code of Ethics issued by the International Ethics Standards Board for Accountants (IESBA)
It is recommended that this unit is assessed by a 3 hour written examination paper.