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Special Topics (Jun 16)
Special Topics (Jun 16)
The following topics have been designated as special topics. This means that at least 70% of the
Final Examination will be based on the topics below. These topics will be integrated so that
candidates are exposed to practical issues faced by professional accountants in practice.
Module D: Taxation
Scope of salaries tax charge - income from employment
Scope of profits tax charge
General deductions and specific deductions of businesses
Ascertainment of profits tax liability
Alternative bond schemes
Hong Kong tax planning