ADVANCED TAXATION (PAPER 3.3)

INSTITUTE OF CHARTERED ACCOUNTANT GHANA, ICAG

dc.contributor.author	INSTITUTE OF CHARTERED ACCOUNTANT GHANA, ICAG
dc.date.accessioned	2022-10-17T09:46:50Z
dc.date.available	2022-10-17T09:46:50Z
dc.date.issued	2022-08
dc.identifier.uri	http://41.66.247.10:8080/xmlui/handle/123456789/632
dc.description	STANDARD OF THE PAPER The questions reflected what in the real world confronts taxpayers and tax consultants on daily basis. This provides confidence to candidates that they will be able to offer relevant practical solutions in future in tax related issues. In effect, the standard of the paper was a reflection of what to expect in the field of taxation in real life situation. The marks allocation appeared appropriate for each of the questions asked. The sub questions were also appropriate for a final level paper and standard. Another aspect of the questions worth commenting was the one which tested the understanding of candidates on the taxability of resident individual and corporate entity. All the questions were taken from the syllabus. The spread of the paper covered the entire syllabus. There was no question administered from outside the syllabus. The paper tested skills and application of the candidates. A candidate who made a pass mark really demonstrated great aptitude	en_US
dc.description.abstract	EXAMINER’S GENERAL COMMENTS This report sets the tone for assessments of the questions and the performance of the candidates of the August 2022 examination with the view to enhancing the quality and standard of the paper. The report also presents a snapshot of events before, during and at the marking of the scripts and also events after marking with the hope that it serve as source of reference to stakeholders. Having completed the marking, it is quite instructive to give feedback on the performance of candidates to the managers of the examination with the view to improving the examinations process. Generally, the paper was a very good one in terms of content and requirement. Candidates who studied for a maximum of two hours each day should be able to pass the examination with ease. The paper quality was good and the type setting was impressive and followed the usual pattern. On the whole, candidates did not perform badly at all. The performance appeared incredible and impressive. However, some candidates have no clue of what they were required to do while others demonstrated lack of adequate preparedness. It was observed that most candidates did not read the examiners’ report of the previous sitting before they sit for the examination. This means that candidates repeat mistakes which are being highlighted diet after diet by the examiners.	en_US
dc.description.sponsorship	ICAG	en_US
dc.language.iso	en	en_US
dc.publisher	ICAG	en_US
dc.relation.ispartofseries	ADV. TAX;PAPER 3.3
dc.subject	AUGUST 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