Egypt Accountants & Auditors Register Exam study materials
Egypt Accountants & Auditors Register Exam study resources

Egypt Accountants & Auditors Register Exam case studies

Egypt Accountants & Auditors Register Exam · Put your knowledge to work in context.

The Egypt Accountants & Auditors Register Exam is the entry route into the Register of Accountants and Auditors maintained under Egyptian law, the roster that lets a practitioner sign audit reports and hold statutory audit appointments in Egypt. It is aimed at accounting graduates and practising accountants who already have technical grounding and now need to demonstrate it at a professional level, usually after some years of practical experience in an audit firm or finance function. The paper is broad rather than deep in any single niche: financial accounting and auditing carry the largest weight, followed by Egyptian standards and their IFRS alignment, tax law across income, VAT, salary and stamp duties, commercial and company law, professional ethics and independence, cost and managerial accounting, accounting information systems, and applied economics and financial management. Expect a mix of multiple-choice items, written theoretical answers and practical case questions where you apply rules to a fact pattern rather than recall a definition. The Egypt Accountants & Auditors Register Exam case studies are 5 cases and about 3,824 words.

1

Revenue recognition on a variable-price construction contract

Nile Delta Contracting S.A.E. signed a fixed-price contract in January 2025 to build a warehouse for North Coast Development for EGP 48,000,000.

813 words, about 4 min
2

Inventory NRV, a covenant breach and a post-year-end refinancing

is auditing Delta Food Industries S.A.E. for the year ended 31 December 2025.

845 words, about 4 min
3

VAT apportionment, payroll tax and income tax adjustments

Alexandria Trading LLC reports the following for 2025. Sales, exclusive of VAT: domestic standard-rated EGP 8,400,000; exports EGP 2,000,000; exempt sale of an old building EGP 1,000,000.

652 words, about 3 min
4

Independence on a listed audit client: fees, services and a former partner

Nour & Partners has audited Cairo Medical Supplies (CMS), an EGX-listed company, since 2020. For 2025 the audit fee is EGP 3,200,000 and total firm fees are EGP 17,000,000.

893 words, about 4 min
5

Special export order with idle capacity

Alexandria Juice Industries produces 80,000 cartons a year and has capacity for 100,000 cartons. Domestic sales are 80,000 cartons at EGP 80 each.

621 words, about 3 min