At the strategic level of the professional ACCA exams , examiners want students to demonstrate evaluation skills and offer recommedations.

You need to express your opinion based on the information given in the scenario and show your technical knowledge.

The questions will be contrived and it is important to always think ‘Why did the examining team ask this ? What are they looking for ?

For example, in the Advanced Tax od BPT exam, we might recommend a lifetime gift to minimise the inheritance tax liability on death even though this may create a immediate capital gains tax liability. The examiners will always clearly tell you what the client’s requirements are and based on that , it is possible to choose the correct course of action.

Don’t worry if you recommend a different alternative. All you have to do if justify your position and reinforce your answer with your technical knowledge .

In the exam and in the real world, more than one perspective can still be accurate.

Wishing you the best of luck tomorrow !