KASNEB CPA Advanced study plan

Compute consolidated revenue, goodwill and non-controlling interest for a group with one subsidiary and one associate, showing all workings

Prepare a statement of cash flows under IAS 7 using both the direct and indirect methods from a given trial balance

Apply the IFRS 15 five-step model to three contract scenarios (multiple performance obligations, variable consideration, over-time recognition) and record the journal entries

Classify and measure financial assets and liabilities under IFRS 9 into amortised cost, FVOCI and FVTPL, and compute the expected credit loss allowance

Interpret a set of published financial statements using at least six ratio, trend and common-size techniques and write three conclusions on performance

Quantify the profit and gearing effect of four adjustments: IFRS 16 leases, IAS 36 impairment, IAS 37 provisions and IFRS 3 fair value adjustments

Prepare a complete consolidated statement of financial position including intra-group eliminations, unrealised profit and fair value depreciation

Draft an audit plan for a listed manufacturing client covering materiality, significant risks and planned responses under ISA 315 and ISA 330

Map the five financial statement assertions to a specific audit procedure for each of revenue, receivables and inventory

Judge whether the audit evidence in five given scenarios is sufficient and appropriate under ISA 500 and ISA 580, and state the additional work required

Select the correct audit opinion (unmodified, qualified, adverse, disclaimer) for eight fact patterns and cite the governing ISA 700 or ISA 705 paragraph

Design tests of controls and substantive procedures for the revenue, inventory and payroll cycles of a medium-sized company

Explain and apply the auditor's duties on fraud, going concern and non-compliance with laws and regulations under ISA 240, ISA 570 and ISA 250

Distinguish the auditor's and those charged with governance's responsibilities for quality management under ISQM 1 and ISA 220

Compute chargeable income and tax payable for individuals, applying allowable deductions, personal and insurance relief and PAYE credits

Compute corporation tax for a resident company after capital allowances, balancing charges and the correct order of loss relief

Apply VAT registration thresholds, output and input tax treatment, and complete a correct VAT return for a mixed supplies business

Distinguish capital from revenue expenditure and compute instalment tax and the relevant due dates

Evaluate three tax planning arrangements against the interest restriction and thin capitalisation rules and state the risk of each

Compute deferred tax under IAS 12 for temporary differences arising from capital allowances, revaluations and provisions

Apply cost-volume-profit analysis to compute break-even, margin of safety and target profit for a multi-product firm with a sales mix constraint

Prepare a flexible budget and compute price, efficiency, mix and volume variances, then reconcile budgeted to actual profit

Interpret the variance report in a written memo ranking the three variances needing management action

Evaluate investment appraisal using NPV, IRR, payback and discounted payback, including tax, inflation and working capital adjustments

Construct a balanced scorecard with four perspectives and at least eight quantified KPIs for a service organisation

Compute divisional performance using ROI, residual income and EVA and explain the behavioural consequences of each measure

Apply activity-based costing and throughput accounting to a product-mix decision and compare the resulting ranking with absorption costing

Compute the weighted average cost of capital, deriving cost of equity through CAPM and the dividend growth model and adjusting for tax

Appraise a project using adjusted present value, sensitivity analysis and capital rationing, and recommend a course of action

Evaluate capital structure and dividend policy theories against the practical payout and financing decisions of a named company profile

Resolve four ethical dilemmas using a structured decision framework and cite the relevant professional code principles and threats

Sit two full timed mock papers under exam conditions and mark them strictly against the published marking criteria

Re-work every item in the cumulative error log from weeks 1 to 7 until each is solved unaided

Recall and apply the thirty highest-yield IFRS, ISA and tax rules in a rapid-fire self-test

Condense each domain into a one-page final revision sheet of formulas, treatments and exam triggers