Learning Outcomes

On successful completion of this module students will have the ability to develop and clearly evidence:

• Understanding of the objectives of audit reporting and the correct approach to arriving at reliable audit opinions
• Proficiency in those technical subjects/knowledge areas that are relevant to the profession of auditor
• Knowledge of the parameters and application of ethical standards and practices as they apply to the profession

In addition, candidates will demonstrate their ability to put into practice appropriate technical, ethical and reporting methods, practices and procedures in a variety of business situations and sectors.

Learning Outcomes

Lifecycle of a Business and Capital Taxes Planning

On successful completion of this module, students will have the ability to:

• Advise clients on the structure and funding of their business
• Review taxation implications of business decisions triggering a potential liability to Capital Taxes, from both the individual and corporate perspectives
• Advise clients on optimising the tax outcomes of business decisions

International Taxation and Framework for Taxation

On successful completion of this module students will have the ability to:

• Discuss and advise on the mechanisms available for the avoidance of Double Taxation
• Advise on and manage the conduct of HMRC enquiries and investigations / Advise on and manage the conduct of a Revenue Audit

VAT

On successful completion of this module, students will have the ability to:

• Discuss the main VAT implications of a property transaction and advise accordingly
• Advise clients on the VAT outcomes of a change of ownership of a business