Last updated on June 30th, 2025 at 10:00 am
Reading Time: 5 minutesStrategies for ACCA exams are aplenty. However, when it comes to an advanced level exam like the ACCA Advanced Taxation (ATX), you need solid and effective strategies to pass the test.
The ACCA ATX exam tests a candidate’s ability to apply advanced taxation knowledge in real-world contexts. Consider the role of a Tax Advisor in a multinational company planning to expand its operations internationally. The Tax Advisor with an ACCA ATX qualification would be responsible for assessing the tax implications of the expansion. This could include several aspects, from handling cross-border taxation to helping the company minimise tax liabilities and comply with local laws.
As you might already be aware, ACCA ATX-qualified professionals usually take up very serious top-level roles which often involve tax planning, compliance-based advisory and other financial advisory services. Therefore, if you are aspiring for these roles as a candidate, you must pass a rigorous test that demands strategic study (rather than rote-learning) and an in-depth understanding of tax laws. (including cross-border tax laws)
For a deep-dive into taxation an ACCA course can give you practical guidance into how you can adopt the best strategies for ACCA exams for your exam preparations. Let’s walk you through some.
How to Pass ACCA ATX: Top Strategies to Pass Your Advanced Taxation Exam
If “How to pass ACCA ATX” has been on your mind since you decided to take the exam, it’s high time you strategised your preparation because adopting the right strategies can make all the difference.
Here’s a breakdown of some effective strategies to help you pass the ACCA ATX exam:
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Understand the exam structure
ACCA ATX is one of the four optional exams within the Strategic Professional Level. The 3-hour 15-minute ATX exam consists of two sections, A and B. Section A has one question of 50 marks (including 5 ethics marks and 10 professional skills marks). On the other hand, Section B has two questions of 25 marks each (each question includes 5 professional skills marks). Each question could test any area of the syllabus, typically more than one tax. Answering all questions is compulsory.
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Master ethics and professional skills
The exam structure shows that professional skills have significant weightage in each question across sections A and B. However, you must note that these professional skills will be assessed based on your technical points while answering each question. They are not earned separately.
Likewise, all variants of the ATX exam will have one question in section A to demonstrate the candidate’s understanding of key ethical principles relevant to tax advice. As such, you must be aware of the ACCA Code of Ethics and Conduct, which lays out five fundamental ethical principles establishing a professional accountant and ACCA member’s standard of behaviour.
Candidates who complete the Ethics and Professional Skills Module (EPSM) are comparatively better prepared for the advanced taxation exam. So make sure you include EPSM in your studies.
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Pay attention to the question requirements
When answering the questions of ACCA ATX, it is important to pay attention to the question requirements to understand precisely what is being asked.
What we essentially mean here is that pay attention to the verb used in the question. For example, ‘Describe’ requires you to give a detailed account of key features, qualities and characteristics. On the other hand, ‘Explain’ requires you to make an idea clear with logic and reason, whereas ‘List’ would mean just make a list, don’t discuss.
Understand what you’ve been asked to do and think about the best way of meeting the question’s requirements. Work your way through the questions in an organised manner while also aligning your approach with the marks allotted to each question.
Watch: How to Prepare for ACCA Exam Tutorial
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Approach technical areas carefully
When taking the advanced taxation exam, a lot of candidates are inclined to treat individual questions as pertaining to a specific technical area. In the process, candidates limit their answers without realising that marks may also be allotted for addressing other technical aspects.
Even if it does relate to a technical area, you must first understand the exact requirement of the question to avoid generalising or wasting time providing details that are not part of the requirement.
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Think before you answer each question
If you had to advise your client on their tax liabilities, you wouldn’t rush through the process, right? You would give time to understand the situation, read through the necessary documents, and give enough thought to the paperwork before explaining things to your client. Take the same approach during the ACCA ATX exam.
After you read every question, think and be clear on what the question requires you to do. What is the verb associated with the question? Is it explanatory, or must I only list certain aspects? What technical areas does the question address? How does it assess my professional skills?
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Make a detailed study plan to maximise your chances of success
When you start with your preparation for the ACCA advanced taxation exam, the thick books and complicated topics can seem daunting. However, a clear study plan, especially a plan not focused on rote learning but smart studying, will give you enough time for preparation in the right direction.
Scroll through these tips to help with your exam prep:
- A study schedule is very important and it should be set properly including breaks and the time left till your exam date.
- Divide the syllabus into small, manageable parts. Diving all in and preparing at the last moment may not give your mind the space to process and register ideas.
- Set your own milestones and reward yourself when you achieve them.
- Be realistic about your study time. For example, if you can study early in the morning, try to get to bed early rather than forcing yourself to stay up late at night.
- Pause and process what you read after you go through a couple of chapters. Maybe write what you understood as a summary.
- Use the Pomodoro Technique if you want. Study for 25-minute stretches with five-minute breaks in between. This prevents burnout.
- Access specimen exams and plan to attempt practice tests under exam conditions. This will familiarise you with the actual exam environment.
- Check your progress by doing a weekly review of your study plan and making modifications if you failed to achieve any set weekly goal>
- Be consistent and try to stick to your plan as much as possible!
Conclusion
Passing the ACCA advanced taxation exam is about planning, smart learning and understanding difficult concepts. In addition, you need to go through the exam structure and take mock tests – this will help you understand which questions you should attempt first and also help you manage time during the exam.
But remember that even the best strategies for ACCA exams may not produce the best result. You have to practise and stay disciplined to achieve your goals.
Check out the ACCA course by Imarticus Learning for more professional guidance. You will come across high-quality content, including personalised study plans and live simulation practicals to help you crack ACCA with ease.
FAQs
- What is the best way to start preparing for the ACCA advanced taxation exam?
Before you start with your ACCA ATX preparation, you should go through the previous mock papers and review the exam structure. After that, you can look into the key topics and then draw a study plan.
- How important is understanding ethics for the ACCA ATX exam?
Ethics is pretty important for the ACCA ATX exam since one question, generally in Section A, tries to understand your knowledge of the ethical principles in tax advice.
- Can I use practice exams to prepare for the ACCA ATX exam?
Yes, since you should first look into the exam structure of ACCA ATX exam, before creating the plan, you should look into the practice exams. This makes you exam-ready.
- How should I manage my time during the ATX exam?
Allocate time based on marks and sections when you are taking the advanced taxation. Don’t spend too much time on one question and lose out on questions you could have easily attempted.
- How can I improve my marks in professional skills?
Professional skills carry a significant weightage in the ATX exam. Therefore, when answering questions, apply professional judgment and demonstrate clear, logical reasoning.
- Should I focus on technical areas only?
A mix of technical knowledge and broader context of each question has to be answered. The idea is to understand the question’s requirements and approach the answer accordingly.