IAS 23 is one of the shortest standards in your syllabus, and one of the most consistent sources of lost marks. In my library of ICAG papers it appears in nine papers across eight sittings, usually as a three-to-ten...

Ask a tax student to explain income splitting and you will usually hear one sentence. Examiners want four marks' worth. Section 32 of the Income Tax Act, 2015 (Act 896) lets the Commissioner-General undo arrangements that shift income to...

IntroductionQuestion Two of the March 2025 ICAG Financial Management paper was "the worst answered question in the paper." The pass rate was 12%, down from 34%, and only 68 candidates passed it compared with 223 in the previous sitting....

IntroductionThe Chief Examiner's report on the November 2023 Principles of Taxation paper says Question Three was "the most poorly answered," that "less than 10% of the candidates passed" it, and that the details given were "very clear." This article...

In November 2018 the Chief Examiner wrote that "more than 90% of Advanced Financial Management students could not explain bankers' Acceptance and Commercial paper" and that candidates "could not compute the cost of capital to be used to discount...