CSSA Examinations PDF Print E-mail

 

Examinations are written twice yearly in May and October. Examination papers generally vary in length between three and four hours.

The results symbols are explained below:

Marks Symbols Result
75% or more A Distinction
60% to 75% B Pass
50% to 59% C Pass
38% to 49% D Fail
25% to 37% E Fail
Less than 25% F Fail















Taxation and Corporate Law

With the single exception of Taxation and Corporate Law, all examinations in the CIS Programmes 1 - 3 are closed book examinations.

Taxation and Corporate Law students are permitted to have the relevant documents with them at the examination venue:

Taxation

(a) Loose-Leaf (ring binder) version of the Income Tax Act published by either “Lex Patria” or “Butterworths”.

(b) The Professional Tax Handbook by E. Danziger and EM Stack, published by Lexis Nexis.

(c) Income Tax Act published by “The Taxpayer”

(d) PDF copy of the Act available from here. (Note: This is quite a laborious task as you have to download section by section).

A good website for a free download of the legislation is http://www.sars.gov.za/LNB/MyLNB.asp

The following will also be permitted in the examination room:-

The basic text (i.e. no highlighting, hand written notes or additional indexing, as mentioned above), as obtained from the Government Printer or downloads from the Government web sites, of the Companies Act and the Close Corporations Act. A good website for downloading legislation is www.actsonline.co.za

The May and October examinations each year are based on the Income Tax Act published in the previous year, that is legislation relevant to the year ending 28 February of the year of the assessment, e.g. May and October 2012 examinations are based upon legislation applicable to the tax year ending 28 February 2013.

Corporate Law

(a) Loose-leaf (ring binder) versions of the South African Companies Act, number 71 of 2008 published by "Lex Patria" or "Butterworth".

(b) Close Corporations Act, number 69 of 1984 (as amended) - Government Printer, Juta & Co. or Lex Patria.

(d) Company Legislation Handbook (latest edition) by Lexis Nexis

(e) Companies Regulations, 2011

Note: No handwritten comments, additional indexing, flagging of any sort or highlighting is permitted.

The May and October examinations each year are based on the Income Tax Act published in the previous year - legislation applicable to the tax year ending 28 February of the calendar year during which the examination is being written e.g. May and October 2012 examinations are based on legislation applicable to the tax year ended 28 February 2011. Please see Examination Procedures for critical information on examinations.

Taxation and Corporate Law