Multi-Disciplinary Case StudyThe Case Study incorporates the areas of study covered by the other papers in Professional levels 1 and 2. It requires you to demonstrate that you can take the skills and learning from those papers and (i) relate different areas of learning to another one and (ii) apply that learning in an integrated way to a case designed to reflect more fully the complexities encountered in the context of real life situations that arise in practice. The aims of this

Understand business decision making

Understand procedures for obtaining sufficient and appropriate evidence

legal relationships

D Financial Context of Business

ethics to the work of a professional accountant

It builds on the skills and knowledge acquired in the two Level 2 units

In addition

Present the components of a modern external audit from acceptance of a new client to drafting the audit opinion

conclude and report on assurance engagements in accordance with the terms of the engagements and appropriate standards

August 2024

The broad syllabus headings are:

C Principles of Taxation