01 / ABOUT THIS PAPER
Built around the AAA exam
Our AAA course is organised into six areas: Regulatory Environment, Professional & Ethical Considerations, Practice Management, Audit Planning & Risk Assessment, Audit Evidence & Procedures and Completion & Reporting. Each area comes with exam-style practice questions in the LMS.
Global pass rate: 42% (September 2026 sitting, source: ACCA)
02 / SYLLABUS
What the course covers
01
Regulatory Environment
- International regulatory frameworks for audit and assurance
- Professional ethics and ACCA's Code of Ethics
- Legal and professional requirements
- Money laundering regulations
- Fraud and error responsibilities
02
Professional & Ethical Considerations
- Fundamental ethical principles
- Threats to independence and safeguards
- Professional skepticism and judgment
- Confidentiality and conflicts of interest
- Quality control procedures
03
Practice Management
- Accepting and continuing engagements
- Client and engagement risk assessment
- Fee setting and tendering
- Using the work of experts and internal audit
- Audit firm structure and governance
04
Audit Planning & Risk Assessment
- Planning audit engagements
- Assessing audit risk
- Materiality considerations
- Understanding the entity and its environment
- Evaluating internal control systems
05
Audit Evidence & Procedures
- Sufficient appropriate audit evidence
- Audit sampling techniques
- Specific audit areas and transactions
- Audit of accounting estimates
- Related parties and going concern
06
Completion & Reporting
- Evaluating misstatements and audit findings
- Subsequent events review
- Auditor's reports and opinions
- Emphasis of matter and other matter paragraphs
- Reporting to those charged with governance
03 / YOUR TEACHERS
Meet your teachers
SS
Sheikh Siyaf
Managing Director
JF
Javeriya Firdous
Academic Director
More teachers will be added soon.
04 / KEEP EXPLORING