The course
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Start here
The exam: Section A, one 50-mark case study set at the planning stage (40 technical and 10 professional skills marks); Section B, two 25-mark questions (20 technical and 5 professional skills marks each), one mainly on completion, review and reporting; 3 hours 15 minutes; 100 marks; pass mark 50%
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Regulatory environment: area A
Drawn on in the Section A case study and Section B questions. Course practice: 11 objective questions in the course's own format, plus exam-style written questions
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Professional and ethical considerations: area B
Ethics can appear in any question; the case study usually has an ethical or professional issue. Course practice: 17 objective questions in the course's own format, plus exam-style written questions
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Quality management: area C
Quality management can appear in any question. Course practice: 12 objective questions in the course's own format, plus exam-style written questions
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Planning and conducting an audit: area D
The main source of the Section A case study. Course practice: 37 objective questions in the course's own format, plus exam-style written questions
Free: Planning, materiality and the risk of material misstatement8 short questionsEvidence, automated tools, initial audits and related parties6 short questionsAudit procedures: assets, estimates and financial instruments7 short questionsAudit procedures: liabilities, income, groups and disclosures6 short questionsComparatives, other information and the work of others5 short questionsGroup audits6 short questions - 6
Completion, review and reporting: area E
One Section B question always comes mainly from this area. Course practice: 19 objective questions in the course's own format, plus exam-style written questions
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Other assignments: area F
Any Section B question other than the completion and reporting one. Course practice: 20 objective questions in the course's own format, plus exam-style written questions
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Current issues and developments: area G
Woven into the case study or a Section B question. Course practice: 4 objective questions in the course's own format, plus exam-style written questions
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Written questions in the exam’s shapes
10 questions shaped like the exam’s Section A case study and Section B questions, read by Mia.
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Timed practice exams
The whole exam on the clock, 100 marks in 195 minutes: a 50-mark Section A case study and two Section B questions of 25 marks. Written parts are read by Mia and figures checked.