What ACCA ATX-SGP covers
Advanced Taxation (ATX) is a Strategic Professional Options paper for students who want to work in tax. The Singapore variant (ATX-SGP) builds on TX-SGP and adds more advanced areas. It covers advanced individual and corporate income tax, the taxation of foreign income and international issues, GST, stamp duty and tax incentives, and the ethical and professional responsibilities of a tax adviser. Questions ask you to advise clients and recommend tax-efficient courses of action.
The ATX exam format
ATX is a 3 hour 15 minute exam with three compulsory questions.
- Section A (50 marks): one question, including 10 professional skills marks and 5 ethics marks.
- Section B (50 marks): two 25-mark questions, each including 5 professional skills marks.
The pass mark is 50%.
Where students lose marks
- Calculating without advising. Many requirements ask what the client should do. Numbers with no recommendation rarely pass.
- Weak TX knowledge. ATX takes the TX rules for granted, so gaps there show up quickly.
- Ignoring the ethics marks. Question 1 includes 5 marks on applying the ACCA Code of Ethics to tax advice.
- Poor time management. Spending too long on Section A leaves Section B rushed.
Changes from 2027
ACCA is moving to a new qualification structure. ATX becomes STA Taxation Advisory Professional. June 2027 is the final sitting of the current Strategic Professional exams, and ACCA's timeline shows the first sitting of the Singapore variant of the new exam in December 2027. Under the future qualification, students take one Options exam instead of two. Ask us how the change affects your route.
How TutorPOD teaches ATX
Classes are led by Paul William, founder of TutorPOD, who holds ACCA, CIMA and CA Singapore qualifications. ATX lessons refresh the TX rules, then work through advisory-style questions in class, showing how to plan an answer, write clear advice and pick up the professional skills marks. You get structured notes and timed mocks with personalised feedback.
Classes run live online and in person in Singapore, in small groups or 1-to-1.
Before ATX
ATX builds directly on Taxation (TX). Most students take it after Strategic Business Reporting (SBR) and Strategic Business Leader (SBL), or alongside them.