Knowledge Assessment EPAThe Exam Practice Kit covers the 4 themes which will be assessed in the L3 Knowledge Assessment EPA. These are: Professional standards and ethics Digital and data security Financial investigation and queries Financial statements and Bookkeeping The kit includes assessment style questions which cover the full specification and tasks corresponding to each assessment objective in the specification. Some tasks in the Exam Practice Kit are designed for

H Employability and technology skills

B Financial Reporting Standards

Understand the role of assurance in strengthening trust and transparency in financial reporting

Applied Management Accounting

Present the components of a modern external audit from acceptance of a new client to drafting the audit opinion

Build a broad understanding of how businesses operate and make strategic decisions

analysis and interpretation of financial statements of limited companies

conclude and report on assurance engagements in accordance with the terms of the engagements and appropriate standards

Systems and Processes requires students to have a sound understanding of management accounting and financial accounting information requirements

capital gains tax and inheritance tax

Management Accounting Techniques

To apply knowledge and professional judgement in an assessment of the requirements of International Financial Reporting Standards and other reporting requirements