Why has the six month rule changed to an annual cut off date?
With the exception of Zimbabwe for taxation all ACCA papers have changed to an annual cut off date when deciding what becomes an examinable document. The exact cut off date is 30 September for all audit and financial reporting standards and for most of the tax jurisdictions. For specific details of examinable documents please refer to the examinable documents section for the paper you are interested in. There are a number of reasons for the amendment.
