Notice Board

Examination matters
PAGE 41

June 2010
Examination Diet - Timetable
(Start from Hong Kong Time: 15:00 hrs)

MONDAY 7 June TUESDAY 8 June WEDNESDAY 9 June

F6 Taxation F4 Corporate and Business Law F3 Financial Accounting
P6 Advanced Taxation P7 Advanced Audit and Assurance F8 Audit and Assurance

*1 Recording Financial Transactions *2 Information for Management Control *3 Maintaining Financial Records
*6 Drafting Financial Statements *7 Planning, Control & Performance
Management

THURSDAY 10 June FRIDAY 11 June

F9 Financial Management F2 Management Accounting
P4 Advanced Financial Management P5 Advanced Performance Management

*4 Accounting for Costs *5 Managing People and Systems

MONDAY 14 June TUESDAY 15 June WEDNESDAY 16 June

F5 Performance Management F7 Financial Reporting F1 Accountant in Business
P1 Professional Accountant P2 Corporate Reporting P3 Business Analysis

*8 Implementing Audit Procedures *9 Preparing Taxation Computations *10 Managing Finances

*CAT Scheme exams

Exam Regulations: Important Examinations Rules
1. You are required to comply in all respects with any instructions issued by the registrar, 1. For candidates sitting the June 2010 examination diet, please be reminded to
exam supervisor, and invigilators before and during an exam. arrive on time for your examination(s). The supervisor will not allow you to enter
2. You may not attempt to deceive the registrar or the exam supervisor by giving false or the examination hall after the first hour of the examination.
misleading information. 2. Candidates are not permitted to leave the hall until the end of the session and
3. You are not allowed to take to your desk, any books, notes or other materials except are only permitted to take into the Examination Hall noiseless, cordless pocket,
those authorised by the registrar. If you are found to have taken to your desk, or programmable or non-programmable calculators without graphic / word-display
possessed while at that desk, unauthorised materials which are relevant to the facilities in any language.
syllabus being examined, it will be assumed that you intended to use them to gain an 3. Mobile phones or pagers should be switched off in the Examination Hall and are
unfair advantage in the exam. In any subsequent disciplinary proceedings, it shall be not permitted to be taken to your desk under any circumstances. Mobile phones
you to prove that you did not intend to use the materials to gain an unfair advantage are not permitted on your desk even if they remain switched off.
in the exam. 4. Every effort is made to ensure that you sit your exams in the best conditions.
4. You may not assist, attempt to assist, obtain, or attempt to obtain assistance by However, if you have a complaint regarding the centre operation, you should make
improper means from any other person during your exams. this known to the examination supervisor in the first instance. The supervisor will
5. You are required to adhere at all times to the Instructions to Candidates, which you do everything within their power to resolve the matter to your satisfaction there and
receive with your Examination Attendance Docket. then. If the complaint is of a fundamental nature, ACCA will take whatever further
6. You are required to comply with the exam supervisor’s ruling. Supervisors are obliged remedial action it considers appropriate in the circumstances.
to report any cases of irregularity or improper conduct to the registrar. The supervisor 5. For security reasons, the exams are held concurrently in five different time zones.
is empowered to discontinue your exam if you are suspected of misconduct and to Students are therefore not permitted to leave the hall permanently until the end of
exclude you from the exam hall. the examination session. Any student in breach of this regulation will be reported.
7. You may not engage in any other unprofessional conduct designed to assist you in 6. Students taking three-hour exams are given an additional 15-minute reading and
your exam attempt. planning time (RAPT). The exam start times remain the same and exams will end
8. You are not permitted to remove either your script booklet or your question paper 15 minutes later than usual. During RAPT, candidates can annotate their question
from the exam hall. All exam scripts remain the property of ACCA. paper, but are not permitted to open their script booklet or make notes on the cover.

These regulations are reproduced on your Examination Attendance Docket. You should
take time to familiarise yourself with them. In order to be eligible to sit your exams, you
must sign your docket confirming your agreement to comply with these regulations.
Notice Board News Update
Examination matters Summer 2010
PAGE 42

General Issue
Students who fail to pay fees when due, will have their names removed from the ACCA register. Students wishing to re-register are now
required to submit any amounts unpaid at the time of their removal in addition to the re-registration fee. Confirmation of your unpaid fees
can be obtained from ACCA Connect at [email protected] or ACCA Hong Kong at [email protected]
Payment can be made either by credit card or a Sterling bank draft to the Glasgow office at 2 Central Quay, 89 Hydepark Street, Glasgow
G3 8BW, United Kingdom or via ACCA’s e-business website at https://portal.accaglobal.com/. Don’t forget to pay your fees on time to avoid
removal from the register.

Important Dates 2010

10 May An Exam Attendance Docket (EAD) will be posted to you in the week beginning 10 May 2010. Students who
have not received the Examination Attendance Docket (EAD) by the week beginning 17 May should report to
ACCA Hong Kong / Glasgow office immediately for a duplicate copy of Examination docket. Students may download the
EAD from myACCA one week before the exams.
7-16 June Examinations dates. Good luck!
31 July Closing date for application for further exemption with respect to December 2010 exam session to be received by Glasgow
office.
23 Aug The examination results for the June 2010 session will be emailed, posted and available online in this week.
31 Aug Candidates should receive a Combined Result/ Status/ Examination Entry Form (EEF) from ACCA Glasgow . Those
candidates who have not received the document by this date should return a completed request coupon to
ACCA Hong Kong .
15 Sep If you wish to sit at a Special Examination Centre which is not included on our list of centres, you must submit your request
for the December sitting by this date.

Receiving your exam results

The quickest way to receive your exam results is via email. Don't forget to register for this service through myACCA and to make sure you
keep your e-mail address up to date.

Special Exam Transition

Rule – ACCA Qualification
If you were eligible to sit for a Part 3 option paper at the June
2007 session you will be allowed to take new Options module papers
with, or before, Essentials module papers for the ACCA Qualification
– subject to timetable clashes. You will be required to attempt any
outstanding papers at the Fundamental levels before, or with, papers
at the Professional level.
The normal progression rules will apply if you have a minimum
of four papers still to complete at the Fundamental level. This
arrangement has been put in place to ensure you are not
disadvantaged by conversion to the new qualification. Visit the link
for more details on the conversion arrangements.

http://www.accaglobal.com/pdfs/studentaccountant/conversion0306.pdf
Notice Board
Examination matters
PAGE 43

ACCA’s rule to examination

documents update
Annual cut-off for Papers F6 HKG and P6 HKG
The annual cut-off for the Hong Kong tax papers will be changing with effect from the June 2010 exam. This change applies to both tax
papers F6 HKG and P6 HKG.
With effect from the June 2010 exam the annual cut-off date will become 30 September for the 2 exam sessions in the following year,
in line with the majority of ACCA papers. The examinations in June and December 2010 will therefore be based on legislation passed on or
before 30 September 2009, and for clarity this is the year of assessment 2009/2010.
The updated study guides will soon be available on ACCA website and can be accessed via the links below.

F6: http://www.accaglobal.com/pubs/students/acca/exams/f6/syllabus/f6hkg_syll_sg.pdf
P6: http://www.accaglobal.com/pubs/students/acca/exams/p6/syllabus/p6hkg_syll_sg.pdf

Annual cut-off for financial accounting, audit and assurance papers

For the financial accounting, audit and assurance papers, ACCA will publish examinable documents once a year to indicate exactly what
regulations and legislation could potentially be assessed within identified examination sessions. For paper based examinations regulation
issued or legislation passed on or before 30 September annually, will be assessed from 1 June of following year to 31 May of the year after.
Documents may be examinable even if the effective date is in the future. This means that all regulations issued by 30 September 2009
will be examinable in the June and December 2010 examinations. Please refer to the examinable documents for the paper (where relevant)
for further information.

Adoption of Clarity Auditing Standards

 The International Auditing and Assurance Board (IAASB) has recently completed its comprehensive project to enhance the clarity of all
of its International Standards on Auditing (ISAs), known as the Clarity Project.  As a result of this Project, all the new clarity standards will
be examinable in the International auditing exam papers from the June 2010 examination session.  Candidates should therefore pay careful
attention to the examinable documents listed for the audit papers for June 2010, and ensure that they are studying the correct materials for
their paper.

Please visit the following links for more information:

http://www.accaglobal.com/pubs/students/acca/exams/f8/examinable/clarity_audit_standards.pdf
http://www.accaglobal.com/pubs/students/acca/exams/f8/examinable/examnotes_hkg.pdf

On-screen marking
Following successful pilots in June and December 2009, from All of these details are on your Examination Attendance Docket.
the June 2010 session all papers will be marked on-screen rather
than on paper and, as a result, the way you complete your script has Please use a black ballpoint pen at all times to complete your
changed. details on the booklet and when answering the exam questions.
(Pencil, fountain pens, gel pens, roller ball pens, metallic effect pens,
ON-SCREEN MARKING: IMPORTANT EXAM DAY INSTRUCTIONS glitter pens and other colours of pen – including highlighter pens –
FOR ALL CANDIDATES will not be picked up by the scanning technology and could result in
Please complete your personal details on the front of the questions not being marked correctly.)
candidate answer booklet. Plus it is essential that you bubble (fully Please score out incorrect answers rather than use correction
colour-in the appropriate circle) the following details very carefully: fluid / correction tape.
About you: your registration number and name
About your exam: the paper you are taking and the version if
appropriate Additional instructions for MCQs and other papers, please refer
About your centre: the centre code (including hall), centre name and to page 30 of 6 May 2010 edition of the Student Accountant.
desk number where you are sitting. http://studentaccountant.digitaleditions.co.uk/06may_2010/
Notice Board News Update
Examination matters Summer 2010
PAGE 44

Exam Alert
For your upcoming ACCA exams, we hope you find the following tips and check list helpful:

For your study

 Prepare at least two to three months prior to the exam.
 Do not make the exam your first attempt – practise past ACCA examination papers under examination conditions. Take note of the
marking scheme and mark your own work accordingly.
 Review Examiners' report for Dec 2009 session, Examiners' approach interviews (http://www.accaglobal.com/learningproviders/
tuition_provider/interviews/) and Examiners' analysis interviews (http://www.accaglobal.com/learningproviders/tuition_provider/
analysis_interviews/) (for ACCA student)
 Review Examiners' report and approach (http://www.accaglobal.com/students/cat/exams/) (for CAT student)
 Check out online exam resources
http://www.accaglobal.com/students/acca/exams/ (for ACCA student)
http://www.accaglobal.com/students/cat/exams/ (for CAT student)
 Other relevant information on ACCA Qualification:
Changes to examinable document rule - Updates now on an annual basis
http://www.hongkong.accaglobal.com/pubs/hongkong/students/newsupdate/archive/2010/25/examination_matters.pdf
(Page 43 of News Update )
(Visit http://www.accaglobal.com/allnews/students/2009/NEWSQ4/Features/3257670 to take you to the examinable documents for
your paper.)

Prepare for the day

 Ensure that you know the whereabouts of your exam centre! Make a rehearsal visit to the centre in advance.
 Make sure that you wear a watch and it's functioning properly. Mobile phones are not permitted in the exam hall so you cannot use
them for time keeping.
 Have a calculator (please refer to your Exam Attendance Docket for details of the type of calculator you can use during exam).

On the exam day

 Bring your EAD, ACCA student card and/or Hong Kong ID card.
 Arrive at the exam centre at least 15 minutes in advance.
 Bring your watch.
 Bring your calculator.
 Bring enough black or blue ink pens.

When you are seated

 You will be given 15-min reading and planning time (for 3-hour examinations) before the exam. Read the instructions on the question
paper carefully, note the number of questions you are going to attempt and plan how you are going to answer them.
 Read the important information/instruction to the candidates on the answer booklet.
 Allocate appropriate time to each question and manage your time accordingly. Plan the order in which to answer the questions.
 Read the requirements for each question carefully (at least twice) and ensure that you fully understand the requirements.
 Underline key words in the questions and answer the questions according to the requirements outlined in the questions.
 Always plan your essay answer before attempting.
 Look for easy marks and try to attempt easy questions first.
 Try and attempt all questions in full.
 Be precise. Avoid irrelevant information in the answers.
 Structure your essay answer into short punchy paragraphs.
 In computational questions, show your works.
 Write neatly in black or blue ink.
 If you still have time after completing your paper, read your answers and make any final changes if required.
 Do not waste time arguing with anyone during the exam.

Remain focus and positive. Good luck!