Changes to professional standards — accounting treatment of leases
You can find and read the unit specifications referred to below by using the Unit Search on our website. You can request access to the assessment support packs referred to below by contacting the SQA co-ordinator in your centre. Once you receive the documents, you must store them securely and treat them as confidential.
The following unit specifications and assessment support packs have been reviewed and updated in response to the changes to the professional standards relating to the accounting treatment of leases (as highlighted in our September 2019 issue):
| Unit code |
Unit title |
| HR1M 48 |
Accounting for Specialised Transactions |
| HP08 48 |
Financial Reporting and Analysis |
| J11S 48 |
Business Taxation |
| HR15 48 |
Auditing |
| HR1L 48 |
Accounting: Graded Unit 3 |
| HT1X 48 |
Financial and Business Management: Graded Unit 3 |
One or more of the units above contribute to the following group awards:
| Group award code |
Group award |
| GM96 47 |
SQA Advanced Certificate in Accounting |
| GM8G 48 |
SQA Advanced Diploma in Accounting |
| GM8A 47 |
SQA Advanced Certificate in Business |
| GM8Y 48 |
SQA Advanced Diploma in Business |
| GP3H 48 |
SQA Advanced Diploma in Financial and Business Management |
| GM52 48 |
SQA Advanced Diploma in Business with Accounting |
Guidance outlining the effect on the individual units, along with the delivery and assessment arrangements for sessions 2019-20 and 2020-21, can be found on the SQA Advanced Certificate/Diploma in Accounting web page under the Support materials heading.