Egypt Accountants & Auditors Register Exam study plan

Build a one-page map of the accounting cycle from journal entry to closing trial balance, writing the debit/credit rule for each account class from memory.

Solve 25 adjusting-entry problems covering accruals, deferrals, depreciation, and inventory cut-off, recording your error type for each miss.

Prepare a full set of financial statements from a given trial balance, including a classified balance sheet and a statement of changes in equity.

Reconcile a bank statement and a supplier ledger, documenting each reconciling item with its correcting entry.

Draft the audit risk model in your own words and apply it to three short scenarios, identifying inherent, control, and detection risk for each.

Design an audit program for the revenue and receivables cycle, listing at least eight procedures with the assertion each addresses.

Classify ten given audit procedures as tests of controls or substantive procedures and justify each classification in one sentence.

Write the three tiers of audit evidence (inspection, observation, confirmation, recalculation, analytical) and match them to assertions.

Compare the Egyptian Accounting Standards framework with IFRS on recognition, measurement, and disclosure for at least six standards, noting where Egyptian practice adds requirements.

Apply the revenue recognition five-step model to three contract scenarios, including variable consideration and a contract with multiple performance obligations.

Compute lease liabilities and right-of-use assets for two scenarios under the current lease standard, showing the discount rate and payment schedule.

Record the impairment of a cash-generating unit, allocating a loss across goodwill and other assets in the required order.

Map the Egyptian Auditing Standards to ISA at the standard level, flagging any Egyptian additions on documentation, reporting, or auditor communication.

Draft an auditor's report for a modified opinion (qualified and adverse), correctly placing the basis-for-opinion paragraph and the key audit matters section.

Apply the independence rules to eight short scenarios, deciding for each whether independence is impaired and citing the threat category (self-interest, self-review, advocacy, familiarity, intimidation).

Write the safeguards an audit firm must apply when a former partner joins a client's board.

Compute corporate income tax for a small company from a trial balance, adjusting for non-deductible expenses, exempt income, and depreciation differences.

Calculate VAT on a mixed set of sales and purchases, separating input tax that is deductible from input tax that must be capitalized.

Prepare a monthly payroll tax and social insurance calculation for five employees with varying salary components and exemptions.

Identify the stamp duty treatment for a set of contract types and compute the duty on two of them.

Summarize the company forms available under Egyptian commercial law and the capital, governance, and liability rules that distinguish them.

Trace the process for convening a general assembly, from notice to resolution, and note the quorum and majority thresholds.

Compute cost of goods manufactured and cost of goods sold from a schedule of raw materials, work in process, and finished goods, then prepare an income statement under absorption costing.

Reconcile absorption and variable costing operating income for one period and explain the difference in a short paragraph.

Prepare a contribution-margin income statement and compute break-even point and margin of safety for two products.

Explain how an accounting information system enforces segregation of duties, and design a control matrix for the revenue cycle with at least six controls.

Describe the risks of spreadsheets used in financial reporting and list the controls that mitigate them, including version control and access restriction.

Apply time value of money to two investment appraisal problems, computing net present value and internal rate of return and interpreting each result.

Compute and interpret four financial ratios (liquidity, leverage, profitability, efficiency) for a given set of statements and write a two-sentence conclusion on the company's position.

Take two full-length timed mock exams under exam conditions and record your score by domain to identify the weakest area.

Re-solve every question missed in the mock exams, writing the correct reasoning rather than the answer alone.

Drill a rapid-recall sheet of tax rates, thresholds, and reporting deadlines until you can reproduce it from memory in ten minutes.

Review your error logs from weeks 1 through 7 and rewrite any concept you still cannot explain in one sentence.