NOTICE: Register for the September exam until 11th May!!!

All students that had entered for the June 2020 exam will have received a credit on their MyACCA account (unless their employer or learning provider paid ACCA directly).

We recommend you to use this refund to enter for the September 2020 exams, this will secure your entry and location of choice. 

You will also benefit from the cheaper Early Exam Entry fee if you book by 11th May.

Syllabus D. Audit Evidence D4. The audit of specific items

D4a. Receivables - The Assertions

Syllabus D4a)

Explain the audit objectives and the audit procedures in relation to: 
iii) completeness and occurrence of sale.

Receivables & their Assertions

Receipts & their Assertions