We have outlined some of the key content delivered in the FAE electives below, including information on the topics covered and the learning outcomes.
Lecturers from each elective give an outline of each course in the recordings. You can also find a more in-depth breakdown of the topics focused on within each option in the Competency Statement 2024/25 on our recommended downloads page.
Objective
The purpose of this course is to provide students with a broader understanding of the framework in which taxation operates, to equip students with the necessary skills to advise on the taxation implications of decisions which trigger a potential capital taxation liability (from the perspectives of both transferor and transferee), to discuss the main VAT implications of specified key business decisions and to explain the interaction of applicable taxes in a given situation
Topic summary
-
Lifecycle of business and capital taxes planning
- International taxation and framework taxation
- VAT
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
Objective
The
purpose of the course is to provide students with the skills necessary
to fulfil the role of Chartered Accountant in an advisory role within an
international business context.
Topic summary
- International Business - strategy, culture, governance and organisation
- Decision making in an international context
- International treasury management
- Management Accounting and performance measurement
- Leadership and soft skills
Learning outcomes
On successful completion of this module students will have the ability to:
- Assess the impact of international business on an organisation’s strategy, culture, governance and organisation
- Provide good quality analysis to support decision-making in relation to international business opportunities
- Advise on international treasury management issues
- Understand management accounting and performance management in an international context and suggest ways of improving systems
- Understand the functional effects of leadership on the culture of an organisation and the characteristics required to lead an organisation
Objective
The purpose of the course is to provide students with the skills necessary to fulfil the role of Chartered Accountant within the context of financial services.
Topic summary
- The Financial Services environment
- Business lending – credit risk assessment
- Investment funds
- International trade risk management strategies and products
Learning outcomes
On successful completion of this module students will have the ability to:
- Provide an overview of the financial services sector and current developments therein
- Demonstrate an understanding of business lending and how to analyse credit risk
- Demonstrate an understanding of the investment funds industry and the legal and regulatory framework within which the industry operates
- Understand the risks associated with international trade and advise on various risk management strategies and products
Objective
The purpose of the course is to provide students with
the skills necessary to fulfil the role of Chartered Accountant within a
public sector environment.
Topic summary
- Sources of finance available to public service organisations
- Financial planning and strategy development in the public sector
- Application of tools and techniques to support strategy development and delivery of objectives
Learning outcomes
On successful completion of this module students will have the ability to:
- Discuss and evaluate the specific sources of finance available to public service organisations including grants, taxes, aid and charging
- Discuss, analyse and evaluate the issues surrounding financial planning and strategy development in the public services and the role of finance manager in public service organisations
- Discuss, evaluate and apply practical tools and techniques that support strategy development and delivery of objectives for public service organisations, including managing demand, effective business cases and appropriate performance management
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