ACCA Achievers Hall of Fame

TARCians strike again for the Association of Chartered Certified Accountants (ACCA) examinations! The September 2025 examination session saw Ng Yew Sheng, a graduate of the Bachelor of Commerce (Hons) programme, emerging Top in Malaysia for the Advanced Taxation (ATX-MYS) paper, and Lai Xin Hong from the Bachelor of Accounting (Hons) programme achieving Top in Malaysia for the Strategic Business Reporting (SBR) paper.

Yew Sheng who previously achieved Top in Malaysia placing for the Strategic Business Leader (SBL) paper said, “When I first heard the news, I was honestly overwhelmed. ATX is known to be a very technical and demanding paper, and even students who prepare well sometimes struggle during the exam itself. To be recognised again at a national level was something I did not expect, and it gave me a renewed sense of motivation in working towards ACCA membership,” said Ng Yew Sheng.

“My strategy was to build a strong foundation first. I used the Brierley, Price and Prior (BPP)  textbook, my lecturers’ notes, and tutorial questions to make sure I understood the technical aspects well. Then, I spent a lot of time analysing the examiners’ feedback and practising past papers under timed conditions. ATX is not about memorising tax laws, but understanding how to apply them in practical scenarios. So, I focused on learning the logic behind each tax rule and how different situations interact.”

“The truth is, almost every topic in ATX felt challenging at some point. The biggest hurdle was handling questions that combined different tax areas in one scenario. I overcame this through repetition, practising question after question until I could identify tax treatments more instinctively. It took patience, but it paid off.”

Lai Xin Hong, on the other hand, said: “My study approach was quite straightforward; practice, practice, and more practice. I attempted past year questions on the Computer-Based Exam (CBE) platform multiple times. After that, I compared my responses with ACCA’s model answers to analyse where I could improve. I also focused on understanding recurring key topics instead of memorising content.”

“The most challenging topic for me in SBR was leases, especially when presented in complex scenarios. Even when I wasn’t fully certain of the requirements during the exam, I made sure to write down the fundamental principles rather than leave the answer blank. You never know where you might pick up marks.”

“To balance study, classes, and personal commitments, discipline was key. I organised my tasks daily through a to-do list, prioritised efficiently, and avoided procrastination. Staying consistent helped me manage everything without unnecessary stress.”

“My advice for other ACCA students is to manage time well during the exam and never spend too long on one question. Practice past year papers on the CBE platform and read ACCA’s technical articles as the materials contain clear explanations on difficult concepts. Most importantly, always try to understand the logic behind the standards.”