ADVANCED TAXATION (PAPER 3.3)

INSTITUTE OF CHARTERED ACCOUNTANT GHANA, ICAG

dc.contributor.author	INSTITUTE OF CHARTERED ACCOUNTANT GHANA, ICAG
dc.date.accessioned	2022-07-19T12:27:25Z
dc.date.available	2022-07-19T12:27:25Z
dc.date.issued	2021-05
dc.identifier.uri	http://41.66.247.10:8080/xmlui/handle/123456789/447
dc.description	TANDARD OF THE PAPER The standard of the May 2021 diet cannot be over-emphasised. The quality of the paper used was good, with proper font size appropriate for easy reading. The paper could be answered by an average candidate within three (3) hours without complaint. The paper was case study-liked questions. In some cases, the computations were done, and candidates were required to use the computation to explain the tax implication. In other cases, candidates were required to analyse the tax implication in a given scenario. The nature of the questions was bound to create discrimination between scholars and non-scholars. Candidates who did not study well had some challenges. The performance was much about the level of preparation and the input that was put into it. The paper would have passed off as the best in recent times except that one area was repeated three times, making candidates who did not prepare well in this area have challenges. It is hoped that in future, this should be taken into account so that a repeat of such is avoided, else it has the potential of giving some candidates unfair advantage against others. The Institute has largely followed its syllabus coverage and therefore kept candidates in no doubt about the areas they should always prepare. Every question was within the syllabus, and the marks allocated were also appropriate as they compensated for the efforts required.	en_US
dc.description.abstract	EXAMINERS’ GENERAL COMMENTS The paper was practically oriented. It tested the ability of candidates to apply the knowledge and skill they acquired in interpreting the practical questions. The paper mimicked the reality of today’s tax situation globally. The level of difficulty was quite appropriate for the final level taxation paper and comparable to any tax paper examinable at any Professional level the world over. By implication, candidates who studied well were better placed to handle the paper without any stress. However, that cannot be said to be the case for persons who studied by fits and starts as the saying goes, a rolling stone gathers no moss. On the whole, the paper was not error-ridden with clarity as its feature. The typesetting was good, with crafted questions which were properly moderated. The team that worked on the question right from scratch to the examination process should be commended for good work and should not rest on their oars.	en_US
dc.description.sponsorship	ICAG	en_US
dc.language.iso	en_US	en_US
dc.publisher	ICAG LIBRARY	en_US
dc.relation.ispartofseries	AT;3.3
dc.subject	MAY 2021 PROFESSIONAL EXAMINATIONS ADVANCED TAXATION (PAPER 3.3) CHIEF EXAMINER’S REPORT, QUESTIONS AND MARKING SCHEMEPRESENTATION 2013 PROFESSOR STEPHEN ADEI ICAG LIBRARY NYARKO TWUM OSBORN ERNEST YAW DENKYIRA	en_US
dc.title	ADVANCED TAXATION (PAPER 3.3)	en_US
dc.title.alternative	AT PAPER 3.3	en_US
dc.type	Learning Object	en_US