OCC Exame de Avaliação Profissional study plan

Map the full accounting-and-reporting syllabus into a one-page checklist of standards and concepts to be tested

Explain the conceptual framework and recognition/measurement criteria for assets, liabilities, income and expenses without notes

Prepare the main financial statements from a trial balance in a timed exercise

Identify your three weakest subtopics and schedule them for weeks 2-3

Apply measurement rules for inventories, property plant and equipment, and impairment to short cases

Compute revenue recognition for multi-element contracts and identify cut-off errors

Reconcile a set of adjusting entries and closing entries to produce final statements

Draft a short set of disclosure notes for a small entity

Consolidate Domain 1 by re-testing every item previously missed until each is answered correctly twice

Map the tax syllabus into a checklist covering corporate income tax, VAT, personal income tax and procedural rules

Compute taxable profit from accounting profit, adjusting for the main add-backs and deductions

Prepare a VAT return from a set of invoices and classify each document correctly

Calculate personal income tax across the main income categories and apply withholding rules

Explain the tax procedure timeline: assessment, challenge, appeal and payment deadlines

Identify the main compliance obligations and penalties for late filing or late payment

Resolve ten short tax scenarios and justify each answer by citing the applicable rule category

Summarize the statutory duties, independence requirements and ethical principles that bind the professional accountant

Outline the disciplinary and liability framework for professional misconduct

List the components of an entity's internal control system and match each to a test of controls

Design an audit procedure for each major financial statement assertion

Draft the key sections of an audit report for two contrasting scenarios

Assess audit risk at the financial statement and assertion level for a given entity profile

Evaluate internal control deficiencies and recommend specific remediation

Compute and interpret the core ratios for liquidity, profitability, solvency and efficiency

Perform a trend and common-size analysis and write three conclusions supported by the numbers

Appraise a capital investment using discounted cash flow and explain the sensitivity of the result

Complete two full-length timed mock exams under exam conditions

Score each mock by domain and rank your five weakest subtopics

Re-study each weak subtopic using primary source material rather than memory

Re-attempt every missed question until you can explain why each distractor is wrong

Drill the prioritized revision list from week 7 to zero unresolved items

Rehearse time allocation per domain using two half-length timed sets

Recite the key legal, ethical and tax deadlines and thresholds from memory

Rest and taper: one light review session per day in the final three days