Kaplan ATX Exam Kit: June 2024-March 2025

• The Kaplan ATX Exam Kit is designed for the June 2024 to March 2025 examination sittings

Key Features

• Includes an analysis of recently published exam questions
• Offers exam-specific information and advice on exam technique
• Recommends effective revision approaches
• Offers guidance on using Kaplan material (study text, pocket notes, exam kit)
• Has an increased number of enhanced tutorial answers, with key answer tips, technical notes, and exam technique tips
• Includes online resources like tutor debriefs and question assistance

Online Resources

• www.mykaplan.co.uk
• www.accaglobal.com/gb/en/student.html

Question Adaptations

• Many older ACCA questions have been adapted to reflect the new exam style and current Finance Act legislation
• Adapted questions are marked with (A) in the index

Answer Enhancements

• Key answer tips are included to aid understanding
• Tutorial notes explain technical points in detail
• Tutor's top tips walk through selected answers, providing guidance and technical notes

Online Enhancements

• Selected questions feature answer debriefs by top tutors, available on MyKaplan
• Debriefs provide a full review of the question and explain key elements

Exam Format

• Section A: One compulsory question (50 marks total, 40 technical, 10 professional skills), includes five marks on ethics
• Section B: Two compulsory questions (25 marks each, 20 technical, 5 professional skills)
• Total time: 3 hours and 15 minutes
• Computer-based examination (CBE) format
• Questions are scenario-based, involving multiple taxes, planning elements, and tax interactions

Ethics

• Every ATX exam includes an ethical component (5 marks in Section A) covering:
• Prospective clients
• Conflicts of interest
• Disclosure to HM Revenue & Customs
• Money laundering
• Tax irregularities
• Tax avoidance/evasion

Professional Skills Marks

• The ATX exam includes 20 professional skills marks, testing communication, analysis/evaluation, scepticism, and commercial acumen Communication
• Assessed in Section A, it requires a professional tone, clear structure, adherence to specific instructions, and relevance to the scenario Analysis and Evaluation
• Assess the ability to apply tax rules to scenarios, evaluate the consequences of actions, and recommend the best approach Scepticism
• Requires challenging uncertainties or missing information in the scenario and justifying any challenges made Commercial Acumen
• Focuses on providing appropriate advice, tailoring recommendations to the scenario, and demonstrating an understanding of the purpose behind tax rules

Recommended Exam Approach

• Start with 15 minutes to read the questions and plan answers
• Allocate time proportionally to marks (e.g., 2.25 minutes per mark)
• Practice past exam questions in the ACCA practice platform
• Identify easy marks and address them first
• Leave time to review answers for clarity and organization

Answering Questions

• Structure answers with clear headings and subheadings
• Be concise and address a wide range of points rather than focusing on a few
• Include all workings in computations with clear labels
• Use the correct format for reports, memos, or letters
• Make reasonable assumptions if a question is unclear

Strategic Professional CBE

• Become familiar with the CBE layout and functionality
• Understand how to use the software
• Practice moving around the screens
• Practice with questions in the real exam format

Revision Approach

• Focus on question practice to develop exam technique and technical knowledge
• Use Kaplan study text, online knowledge checks, and pocket notes
• Practice questions under timed, closed-book conditions
• Familiarize yourself with the exam layout and functionality
• Review examiner comments on past questions

Examiner Comments

• Common reasons for failure: misallocation of time, running out of time, and rushing answers

Detailed Revision Plan

• Assess strengths and weaknesses in different topic areas
• Practice questions in recommended order
• Review answers and assess performance
• Rework problem areas and reattempt questions
• Attempt at least one full mock examination

An exam kit designed for the June 2024 to March 2025 ATX examination sittings. It includes analysis of recent exam questions and exam-specific advice. It recommends effective revision approaches and offers guidance on using Kaplan study material.