ADVANCED TAXATION (PAPER 3.3)

INSTITUTE OF CHARTERED ACCOUNTANT GHANA, ICAG

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dc.contributor.author	INSTITUTE OF CHARTERED ACCOUNTANT GHANA, ICAG
dc.date.accessioned	2022-07-18T14:11:05Z
dc.date.available	2022-07-18T14:11:05Z
dc.date.issued	2022-04
dc.identifier.uri	http://41.66.247.10:8080/xmlui/handle/123456789/432
dc.description	STANDARD OF THE PAPER The tax paper continues to be a standard paper by all standards. The examination questions have moved from the recall ones to ones which required candidates to evaluate certain outcomes and to comment on their answers as part of the requirement of the questions. The questions are miniature of practically oriented questions which confront taxpayers and tax consultants on daily basis. This gives confidence to candidates that they will be able to offer relevant solutions in future in tax related issues. In effect, without any iota of exaggeration, the paper is a foreshadow of what to expect in the field of taxation. The paper quality was good and the type setting was also good. The spread of the paper covered the entire syllabus. This to all intents and purpose worked for an average student as they managed to sail through. The marks allocation appeared appropriate for each of the questions presented. The sub questions were also appropriate for a final level paper. Another important aspect of the questions was the ones which tested the understanding of candidates on the taxability of resident individual and corporate entity. The question revealed that lecturers and tuition providers should place emphasis on the teaching of this critical fundamental concept in tax administration. On the whole, the paper tested skills and application of the candidates. A candidate who made a pass mark really demonstrated great aptitude. The Institute of Chartered Accountants, Ghana must be commended very highly for the choice of questions as the question tested the ability of candidates to think laterally and to provide original thoughts in their answers.	en_US
dc.description.abstract	EXAMINER’S GENERAL COMMENTS This report provides a panoramic view of the performance of candidates in the April 2022 examinations and to set the tone for conversations around the performance. Going through the paper, one came across scripts of candidates who did not prepare for the examination and if they did, the preparation was not adequate to bring about wonderful performance.	en_US
dc.description.sponsorship	ICAG	en_US
dc.language.iso	en_US	en_US
dc.publisher	ICAG LIBRARY	en_US
dc.relation.ispartofseries	ADV. TAX;PAPER 3.3
dc.subject	APRIL 2022 PROFESSIONAL EXAMINATION ADVANCED TAXATION (PAPER 3.3) CHIEF EXAMINER’S REPORT, QUESTIONS & MARKING SCHEME ICAG LIBRARY NYARKO TWUM OSBORN ERNEST YAW DENKYIRA	en_US
dc.title	ADVANCED TAXATION (PAPER 3.3)	en_US
dc.title.alternative	ADV. TAX PAPER 3.3	en_US
dc.type	Learning Object	en_US