F6 EXAMINER’S COMMENTS SUMMARY
This summary has been made to assist ACCA students around the world with their forthcoming exams. GTG has
tried to summarise important points from discussions with examiners; exam paper analysis and examiner’s
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F6 within the overall structure of the ACCA Qualification
F6 is one of the six Skills module subjects which comprehensively cover the main technical areas that any accountant,
regardless of their future career aspirations, is expected to have mastered. F6 introduces the students to the subject of
taxation and gives a firm grounding in this area. The paper also provides the firm underpinning for the P6 Advanced
Taxation paper as knowledge of F6 will be assumed when students commence their studies of P6.In addition, students
who wish to take paper P4, Advanced Financial Management should also study the tax framework well as Taxation can
have a major impact on investment decisions. Also, all knowledge and capabilities acquired in F6 can start to be applied,
in context, within the Practical Experience Requirements. The relevant Performance Objectives to taxation are Options
objectives 19 and 20.
1. Format of paper:
¾ Time: 3 hrs writing + 15 minutes reading
¾ The exam has five compulsory questions.
¾ The F6 paper contains a mix of computational and discursive questions, although it is predominantly computational.
¾ Question one will focus on income tax and question two will focus on corporation tax. The two questions will be for
a total of 55 marks, with one of the questions being for 30 marks and the other being for 25 marks.
¾ Question three will focus on chargeable gains