Orientation

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KASHIF KAMRAN- FCCA

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Kashif Kamran
Qualification • FCCA / Certificate in international auditing / CA-Finalist (ICAP)
Experience •17 year of teaching experience

•Teach ACCA papers AA, AAA and SBL
•Registered mentor for Oxford Brookes University
Achievement •Pass rates for AAA are above AAA global average
•Conducted 13 AAA ACCA webinars from March 2018 to Sep 2021.
•Now conducting my own webinar to success series for last 3 years.
Affiliation • Heads the online teaching platform – Kashif Kamran’s digital learning (KKDL)
• PAC (Gold ALP) Lahore, Pakistan
• Zivet College in India
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Social media presence
https://www.facebook.com/DLbyKK
https://www.instagram.com/kashif.kamran/
https://www.linkedin.com/in/kashif-kamran/
https://www.youtube.com/kashifkamran
aaamock@gmail.com
+923332383442
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Knowledge Inputs
Inputs
AA SBR
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Revising accounting standards
 Financial reporting insights-

https://bit.ly/financialreportinginsights
 Quick revision by Tashwita - https://bit.ly/quickrevisionbyTG
 Last chapter at the end of Kaplan/ BPP books
 You can buy an add-on revision course for US$20 (for
accounting standard revision of like 6 hours)
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Split of technical and professional marks
3 questions – All compulsory
SECTION A SECTION B SECTION B
Q1 Q2 Q3
40 technical 20 technical 20 technical
marks marks marks
10
5 professional 5 professional
professional
marks marks
marks
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AAA Syllabus
A Regulatory environment
B Ethical and professional issues
C Practice management &quality management
D Planning & audit of historical financial statements
E Completion and reporting
F Other assignment
G Current issues
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Syllabus versus AAA paper
Can be tested anywhere in the paper
SECTION A
C
D A
B
Quality
Planning and audit of Ethical &
Regulatory management
professional
historical FS environment & practice
matters
Will only be tested in management
Q1
SECTION B G
E Current issues
F
Completion,
Other
review and Only when an examining
assignments
reporting team writes an article
Will only be tested in Q2
and Q3
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Overview of Q1(Section A)
 Set at the planning stage of audit with 40 technical and 10
professional marks
 The bulk of the 40 technical marks, are utilized for risk assessment
( business risk, audit risk or risk of material misstatement) which is a
mandatory part of question 1
 The other examinable topics in Q1 includes: ( more consistently
or regularly featured) are:
 Ethical issues
 Matters in planning first year audit
 Evaluating the component auditor strategy
 Matters in accepting the new audit client/ or an additional engagement
from an existing audit client
 Audit procedures
 Knowledge areas like money laundering, responsibility for laws and
regulations, using the work of others, joint audit etc.
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Section B- deep investigation
 Consist of TWO question
 One of the them is set at the completion and reporting stage
(syllabus area E), this is must.
 The question at completion and reporting stage can not just
purely be a reporting question , it could include element of
completion stage activities as well.
 Student normally assume this question to be purely based on
audit report knowledge which is wrong.
 This question is at set at completion stage and examiner mention
in the opening para of the case study, the audit report is to be
signed next week, or audit is nearing completion, or the
manager is performing a review of working paper, or an
engagement quality review is been performed as an indication
it’s a completion stage question.
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 The question at completion stage test topic as follow:
1. Evaluating the accounting matters and explaining the evidence in
working paper file
2. Evaluating the sufficiency and appropriateness of the evidence
gathered by the audit team/ recommending further procedures or
actions
3. Evaluating going concern matters / procedures on going concern/ or
evidence on cash flow forecast / and the reporting implication
4. Evaluating the matters to be communicated to those charged with
governance
5. Evaluating the accounting treatment and the implication of the un-
corrected accounting treatment on audit opinion and report
6. Critical appraisal of the audit report
7. Auditor responsibility for other information in the annual report and how
auditor address the responsibility for other information in the audit
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 The other question in Section B is open, and any syllabus

area from A,B,C and F can be examined here ( D&E cant
be examined here as they have there specific allocations)
 Most frequently tested topics in this section B question
includes:
 Evaluating the quality management, professional and ethical issues
 Questions on other assignments focused on procedures, matters in
accepting engagement ,ethical issues, specific inquires etc.
 Money laundering
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AAA syllabus versus tutor course
Block 1 Syllabus A
Block 2 Syllabus B & C
Block 3 Syllabus D & E
Block 4 Syllabus F
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Course on portal
• Orientation
• Block 1: Regulatory environment (Syllabus A)
• Block 2: Ethical, professional, practice management and
quality management (Syllabus B & C)
• Block 3: Risk, evidence and reporting ( Syllabus D&E)
Course on the portal • Block 4: Other assignments (Syllabus area F)
is divided into 13 • Current issues
chapters ( meaning • Professional marks
13 sections) namely: • Dec 22 webinar
• Dec 22 mock debrief
• Mar 23 webinar
• Jun 23 mock debrief
• Sep 23 webinars
• Dec 23 mock debrief
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Course on portal – lectures versus hours
Syl ref Title Block Lectures Hours
A Regulatory environment 1 9 18
B C Ethical ,professional and quality management 2 9 19

matters , including practice management
CORE
D E Planning, completion & reporting 3 16 38
F 4 7 17
Other assignment
G 1
Current issues 1
Professional marks 6 3
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96 hours
Lectures
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Course on portal – lectures versus hours
Syl ref Title Lectures Hours
Dec 22 Webinar to success 7 12
Dec 22 mock debrief 1 1
Mar 23 Webinar to success/ mock debrief 6 12
Jun 23 mock debrief 5 6.5
Sep 23 webinar 5 6
Dec 23 mock debrief 4 3.5
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41 hours
Lectures
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Order of the course
Orientation
Block 1 Block 2 Block 3 Block 4
Current issue
Professional Webinars &

marks mock debrief
Note: In each block, the sequence will be followed EXCEPT FOR, block 3
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Block 1
 Go in sequence and complete all lectures
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Block 2
 Go in sequence and complete all lectures

 Then jump to:
 Dec 22 webinar Day 3 ( for additional practice on quality
management)
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Block 3
 You need to complete all lectures of block 3 but there is

some distortion in order which you need to follow for
lecture 4 and lecture 5 only, rest all lectures will be done in
order.
 The distortion of order for lecture 4 and 5 as illustrated in
next slide is due to some changes in the way the topic is
now examined and further practice ( these changes were
applicable from Sept 2022 exams)
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Block 3
Block 3 start
Lecture 1 Lecture 2 Lecture 3
Mar 23 Dec 22 Mock Dec 22 Dec 22

webinar day 2 Lecture 4
day 1 webinar day 2 webinar day 1
Mar 23 Mar 23 mock Jun 23 mock Jun 23 mock Addendum to

webinar day 4 day 1 orientation day 2 lecture 4 Block 3
Mar 23 mock Mar 23 Dec 22 Addendum to

day 1 webinar day 3 lecture 5 Block 3 Lecture 5
webinar day 1
Lecture 6 to 11
Block 3 end
in order
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Block 3
 After completing Block 3 in the order shown in previous slide

jump to the following additional practice around block 3:
 Mar 23 webinar Day 6 ( for additional practice on audit evidence
and reporting)
 March 23 mock debrief session 2 ( addition practice on audit
evidence and report)
 Jun 23 mock debrief Day 4 ( for additional practice on audit
evidence and implication for audit report)
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Block 4
 Complete all lectures in sequence

 Jump to:
 Dec 22 webinar Day 4 ( for additional practice prospective financial
information)
 Mar 23 webinar Day 5 ( for additional practice prospective financial
information)
 Jun 23 mock day 3 ( for additional practice prospective financial
information)
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Course completion, practice & revision
For March 2024 students For Jun 2024 students

 Complete the course till 15th  Complete the course till 16th
Feb 2024 May 2024
 Plan for an extensive past  Plan for an extensive past
paper practice from 16th Feb paper practice from 17th May
2024 onwards 2024 onwards
 Plan to do mock 1st March 2024  Plan to do mock 1st June 2024
 Watch the mock debrief by the  Watch the mock debrief by the
tutor after the mock to self tutor after the mock to self
evaluate your mock answer. evaluate your mock answer.
 Last date to submit assignments  Last date to submit assignments
for review is 20th Feb2024 for review is 20th May 2024
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Read articles
Its must to read all

Just skim over the
articles recommended
articles/ read around
by the tutor in pre-
them
recorded lectures
These notes will

Make notes while supplement your lecture
reading articles notes for the given
lecture
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Submit assignments
At the dedicated AAA The more the better as Expect 2-3 days response
email id for assignments you get personalized tutor time on assignments
aaamock@gmail.com feedback, a constructive submitted
one, to boost your exam
confidence
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Pass rates of recent sittings
34.5
34 34 34
34
34
33.5
33
32.5
32
32
31.5
31
Sep-22 Dec-22 Mar-23 Jun-23 Sep-23
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Lisa Weaver- the examiner success formula
 “I want candidates to pass this paper. I want candidates who

choose to attempt this paper to base their decision on an
understanding of the core components of the syllabus and how
they will be tested.
 Candidates who have practiced plenty of past exam questions,
who have taken time to read around the syllabus, and who use
sensible exam technique on the day of the exam are very likely
to secure a pass.”
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Top reasons for failing in AAA paper
 Poor time management
 Reading & planning time
 Writing time
 Not reading the requirement carefully
 Not linking answer to case
 Weak in financial reporting knowledge
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Orientation

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AAA-2023_2024 12/15/2023

AAA Smart course

KASHIF KAMRAN- FCCA

Experience •17 year of teaching experience

KASHIF KAMRAN- FCCA _AAA_2023_24

KASHIF KAMRAN- FCCA

KASHIF KAMRAN- FCCA

KASHIF KAMRAN- FCCA

KASHIF KAMRAN- FCCA _AAA_2023_24

 Financial reporting insights-

KASHIF KAMRAN- FCCA _AAA_2023_24

KASHIF KAMRAN- FCCA

KASHIF KAMRAN- FCCA

KASHIF KAMRAN- FCCA _AAA_2023_24

KASHIF KAMRAN- FCCA

KASHIF KAMRAN- FCCA _AAA_2023_24

KASHIF KAMRAN- FCCA

KASHIF KAMRAN- FCCA _AAA_2023_24

KASHIF KAMRAN- FCCA

KASHIF KAMRAN- FCCA _AAA_2023_24

 The other question in Section B is open, and any syllabus

KASHIF KAMRAN- FCCA _AAA_2023_24

KASHIF KAMRAN- FCCA _AAA_2023_24

KASHIF KAMRAN- FCCA

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B C Ethical ,professional and quality management 2 9 19

Dec 22 mock debrief 1 1

Mar 23 Webinar to success/ mock debrief 6 12

Jun 23 mock debrief 5 6.5

Block 1 Block 2 Block 3 Block 4

Professional Webinars &

KASHIF KAMRAN- FCCA _AAA_2023_24

 Go in sequence and complete all lectures

KASHIF KAMRAN- FCCA _AAA_2023_24

 Go in sequence and complete all lectures

KASHIF KAMRAN- FCCA _AAA_2023_24

 You need to complete all lectures of block 3 but there is

KASHIF KAMRAN- FCCA _AAA_2023_24

Lecture 1 Lecture 2 Lecture 3

Mar 23 Dec 22 Mock Dec 22 Dec 22

Mar 23 Mar 23 mock Jun 23 mock Jun 23 mock Addendum to

Mar 23 mock Mar 23 Dec 22 Addendum to

 After completing Block 3 in the order shown in previous slide

KASHIF KAMRAN- FCCA _AAA_2023_24

 Complete all lectures in sequence

KASHIF KAMRAN- FCCA _AAA_2023_24

KASHIF KAMRAN- FCCA

For March 2024 students For Jun 2024 students

KASHIF KAMRAN- FCCA _AAA_2023_24

KASHIF KAMRAN- FCCA

Its must to read all

These notes will

KASHIF KAMRAN- FCCA _AAA_2023_24

KASHIF KAMRAN- FCCA _AAA_2023_24

KASHIF KAMRAN- FCCA

AAA 2024 KASHIF KAMRAN

 “I want candidates to pass this paper. I want candidates who

KASHIF KAMRAN- FCCA _AAA_2023_24

KASHIF KAMRAN- FCCA _AAA_2023_24

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