Complete Level 3 Study PackOur Level 3 Study Pack consists of the Course Book, Exam Practice Kit and Passcards for each of the four units. Please note that the Tax Processes for Business included in both current bundles is the FA 2024 version valid for assessments until January 2026. Tax Processes for Business FA2025 (valid for assessments until January 2027) materials will be released in October, and the updated bundle will be available then. Updated materials for the other

B The law of obligations

evaluate and conclude on the assurance engagement and other audit and assurance issues in the context of best practice and current developments

review and reporting

including the legal and professional rules of audit and assurance services

in particular

providing practical and detailed knowledge of the key International Financial Reporting Standards (IFRS© Accounting Standards) and how they are interpreted and applied

Explain the inter-relationship between corporate governance and auditing

preparing the journal and relevant control accounts and identifying and correcting errors

with a few minor exceptions

E Finance Interacting with the Organisation

for both single entity and consolidated financial statements

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