ADVANCED TAXATION (PAPER 3.3)

INSTITUTE OF CHARTERED ACCOUNTANT GHANA, ICAG

ICAGSpace Home
→
Past Questions & Solutions
→
NOVEMBER 2019 PAST QUESTIONS AND SOLUTIONS
→
View Item

dc.contributor.author	INSTITUTE OF CHARTERED ACCOUNTANT GHANA, ICAG
dc.date.accessioned	2022-07-20T16:12:01Z
dc.date.available	2022-07-20T16:12:01Z
dc.date.issued	2020-11
dc.identifier.uri	http://41.66.247.10:8080/xmlui/handle/123456789/488
dc.description	STANDARD OF THE PAPER The paper characteristically assumed the usual standard known in professional examinations. The requirements of each question was clear except in some few cases, it required candidates to provide assumptions in solving some of the questions.Page 2 of 24 Another remarkable feature about the paper was that it was free from errors in tenses which contributed to the credibility of the paper. Additionally, the paper tested in its usual style, knowledge, skill and application of what each candidate had learnt. Candidates who demonstrated this gave a good account of themselves. The spread of the questions across the entire syllabus also rewarded hard working candidates who spent time ruminating the topics in the syllabus in order to have mastery of the paper. We believe in future, the Institute should look at the marks allocation of the questions. Some of the marks allocated to some of the questions were not commensurate with the level of difficulty involved in answering the questions. In future, the marks should take account of the difficulty of the question. There was no deviation from the paper quality. The paper quality was high as always and made reading very easy and relaxing for candidates who made time to study. On the whole, the standard of the paper was good and comparable to any tax paper at any professional examination.	en_US
dc.description.abstract	EXAMINERS’ GENERAL COMMENTS The paper tries to help students apply knowledge to real practical issues and seeks to give a foretaste of what to expect in future work environment. The paper on the whole did the trick in its broad scope and also in testing the ability of candidates in the application of the subject. The spread of the paper was quite good and followed usually predictable pattern. The syllabus was followed strictly as the questions were all drawn from the known and used syllabus for that paper. The questions were drawn from familiar topics which students are supposed to read or are taken through in Tuition Centres they attend. The paper was reader-friendly with proper typesetting. The paper could pass off as one of its kind. Some candidates demonstrated exceptional knowledge in how they provided solutions to the questions with few practical examples. Others on the other hand, did not seem to understand the questions and resorted to answering them their own way instead. There is yet another category of students in our assessment. This category of students rarely prepared for the examination. This became evident in the answers they offered. A very good student who studied very well was sure to make the pass mark. On the flipside, it would appear a big task for the ill prepared students and students who studied by happenstance and never put in time quality in the examination. We also believe the level of difficulty of the paper was quite appropriate to the level of students who sat for the examination and therefore not out of place in our estimation. The paper in fairness was a good paper and kept the character of the previous papers in terms of technical standards and quality. Another important observation is that a lot of candidates did not state or cite examples in order to establish clarity in their presentations. The use of “WHATSAPP spellings” short cuts unfortunately are gradually becoming part of the write up of students and it is high time a stop was put to it. Candidates should note that they are writing the final level of a professional qualification and as such, it behooves them to write professionally in a standard form required of them. English language construction continues to be either a challenge or a nightmare for many a candidate in the examination. It does appear most candidates either do not read the examiner’s report or do not use it as guidance in subsequent examination and keep repeating the same mistakes previous candidates are cautioned against.	en_US
dc.description.sponsorship	ICAG	en_US
dc.language.iso	en	en_US
dc.publisher	ICAG LIBRARY	en_US
dc.relation.ispartofseries	ADV. TAX;PAPER 3.3
dc.subject	NOVEMBER 2020 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