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Delivery-date: Wed, 16 Apr 2025 06:08:16 -0400
From: "ACCA" <no-reply@support.accaglobal.com>
Subject: Teach Accounting: April 2025 - March exam pass rates + Annual Tutor Conference: have you registered?
Date: Wed, 16 Apr 2025 11:07:52 +0100
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ACCA's ezine for tutors

In this issue you can access the March 2025 exam pass rates and details of the Annual Tutor Conference taking place this month – register now if you haven't already. If you have any feedback about this email, want to share your teaching advice with your fellow tutors, or have ideas for new content, please email us.

March 2025 results: view the individual exam pass rates

A total of 90,707 students entered for the March sitting, which saw 102,076 exams completed. Almost 3,900 students completed their final exams to become ACCA affiliates.

Find out more

Annual Tutor Conference 2025 – have you saved your spot yet?

There’s still time to secure your place at ACCA’s virtual Annual Tutor Conference 2025 – happening live on 29 April. Whether you've already explored the conference's agenda or are just hearing about it, this is your opportunity to join a truly global community of educators committed to staying ahead.

Don't miss this opportunity to connect, learn and lead

Reminder: Practice Platform – upcoming changes

As previously advised, we will be moving the ACCA Practice Platform to a new hosting platform in 2025.

Find out more

Variant and version exams update

ACCA is to remove the AAA-SGP exam following the December 2025 exam session and the FTX-MYS, LW-LSO and TX-HUN exams following the March 2026 session. Access further details below. (Reminder: Withdrawal of SBR-UK)

AAA-SGP exam withdrawal information

FTX-MYS exam withdrawal information

LW-LSO exam withdrawal information

TX-HUN exam withdrawal information

Upcoming Virtual Careers Fair for students in Africa

Do you teach in Africa? If so, please share details of this upcoming event on 14 May with your students in which they can connect with employers in real time and get expert career advice.

Find out more

Exam resources

Resources to help prepare your students for the ACCA Qualification Applied Knowledge, Applied Skills and Strategic Professional exams, as well as the Foundations in Accountancy exams.

Business and Technology (BT)

Management Accounting (MA)

Financial Accounting (FA)

Corporate and Business Law (LW)

Performance Management (PM)

Taxation (TX)

Financial Reporting (FR)

Audit and Assurance (AA)

Financial Management (FM)

Strategic Business Reporting (SBR)

Strategic Business Leader (SBL)

Advanced Financial Management (AFM)

Advanced Performance Management

Advanced Taxation (ATX)

Advanced Audit and Assurance (AAA)

Foundation level resources

Useful links

Educator Hub

Renew your CBE Licence

Results service

CBE Practice Platform

Connect with us

Registered office: The Adelphi, 1-11 John Adam Street, London WC2N 6AU, United Kingdom

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ss the March 2025 exam pass rates and details of the Annual Tutor Conferenc=
e taking place this month =E2=80=93 register now if you haven't already. If=
 you have any feedback about this email, want to share your teaching advice=
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               <tr> 
                <td align=3D"center"> 
                 <table align=3D"center" class=3D"wFull ee_notfixed c-conta=
iner" border=3D"0" width=3D"600" cellspacing=3D"0" cellpadding=3D"0" style=
=3D"table-layout:auto;
                            width:600px;
                            margin: 0 auto;
                            background-image: url('');
                            ;
                            ;"> 
                  <tbody class=3D"c-wrapper" width=3D"100%" style=3D"width:=
100%;display:block;"> 
                   <tr width=3D"100%" class=3D"wrapper-container  " style=
=3D"display:table;width:100%;"> 
                    <td class=3D"
                       
                        no-padding-left-right c-wrapper-mobile-no-padding-l=
eft-right
                       " style=3D"padding-top:20px;padding-bottom:20px;padd=
ing-left:0;padding-right:0;"> 
                     <table cellspacing=3D"0" cellpadding=3D"0" width=3D"10=
0%" border=3D"0" class=3D"container-wrapper"> 
                      <tbody> 
                       <tr> 
                        <td align=3D"center"> 
                         <table align=3D"center" class=3D"wFull ee_notfixed=
 c-container" border=3D"0" width=3D"100%" cellspacing=3D"0" cellpadding=3D"=
0" style=3D"table-layout:auto;
                            width:100%;
                            margin: 0 auto;
                            background-image: url('');
                            ;
                            ;"> 
                          <tbody class=3D"c-grid"> 
                           <tr> 
                            <td class=3D"h" style=3D"background-color:#5959=
59;"></td> 
                            <td width=3D"100%" valign=3D"top" style=3D"vert=
ical-align: top"> 
                             <table width=3D"100%" class=3D"wFull" align=3D=
"center" border=3D"0" cellspacing=3D"0" cellpadding=3D"0"> 
                              <tbody> 
                               <tr> 
                                <th style=3D"min-height:1px;vertical-align:=
top;font-weight:normal;vertical-align: top; background-color:#595959;" widt=
h=3D"50%" valign=3D"top" class=3D"grid-column
                                        
                                         c-fgrid-m-footer
                                        
                                    "> 
                                 <table width=3D"100%" class=3D"wFull" alig=
n=3D"center" border=3D"0" cellspacing=3D"0" cellpadding=3D"0"> 
                                  <tbody> 
                                   <tr> 
                                    <td class=3D" c-fgrid-padding
                                                       
                                                        c-fgrid-m-padding
                                                       
                                                        noPadding
                                                       
                                                " style=3D"padding:20px;"> 
                                     <table class=3D"wFull ee_notfixed c-co=
ntainer" border=3D"0" width=3D"100%" cellspacing=3D"0" cellpadding=3D"0" st=
yle=3D"width:100%;table-layout:auto;margin: 0 auto;"> 
                                      <tbody class=3D"c-headline"> 
                                       <tr class=3D"headline-container"> 
                                        <td class=3D"
                       
                        text-whitelink" style=3D"line-height:normal;mso-lin=
e-height-rule:exactly;text-align:left;"> <h6 style=3D"margin:0;word-break:b=
reak-word;font-size:16px;line-height:20px;"> <b style=3D"font-size:inherit;=
"><a href=3D"http://t.support.accaglobal.com/r/=3Fid=3Dh1f7fea32,cf28cf9,14=
d6959&utm_source=3Dadobecampaign&utm_medium=3Demail&utm_campaign=3Dteach_ma=
gazine_newsletter&utm_content=3D&mid=3D528476722&rid=3D7938269&cid=3DDM8454=
03&market=3DNE&region=3DAfrica&utm_date=3D2025-04-16&campaignlabel=3DTeach%=
20Magazine%20Newsletter" target=3D"_blank" style=3D"font-size:inherit;text-=
decoration:none;color:rgb(255, 255, 255);">March 2025 results: view the ind=
ividual exam pass rates</a></b> </h6> </td> 
                                       </tr> 
                                      </tbody> 
                                     </table> 
                                     <table width=3D"100%" border=3D"0" cel=
lspacing=3D"0" cellpadding=3D"0" style=3D"table-layout: auto;"> 
                                      <tbody> 
                                       <tr> 
                                        <td height=3D"11" style=3D"font-siz=
e: 1px; line-height: 1px; mso-line-height-rule:exactly;
                        height:11px;"> </td> 
                                       </tr> 
                                       <tr> 
                                        <td height=3D"1" style=3D"font-size=
: 1px; line-height: 1px; mso-line-height-rule:exactly;
                height:1px;
                background-color:#bfbfbf;"> </td> 
                                       </tr> 
                                       <tr> 
                                        <td height=3D"11" style=3D"font-siz=
e: 1px; line-height: 1px; mso-line-height-rule:exactly;
                        height:11px;"> </td> 
                                       </tr> 
                                      </tbody> 
                                     </table> 
                                     <table cellspacing=3D"0" cellpadding=
=3D"0" width=3D"100%" border=3D"0" style=3D"table-layout: auto;width:100%;"=
> 
                                      <tbody> 
                                       <tr> 
                                        <td> 
                                         <table class=3D"wFull ee_notfixed =
c-container" border=3D"0" width=3D"100%" cellspacing=3D"0" cellpadding=3D"0=
" style=3D"width:100%;table-layout:auto;margin: 0 auto;"> 
                                          <tbody class=3D"c-text"> 
                                           <tr> 
                                            <td class=3D"text-container
                                        text-nounderlinelink
                                       
                                       
                                        text-whitelink" style=3D"font-size:=
15px;line-height:20px;text-align:left;mso-line-height-rule:exactly;"> <span=
 style=3D"font-size:15px;
                                             line-height:20px;"> <span styl=
e=3D"color: rgb(255,255,255);">A total of 90,707 students entered for the M=
arch sitting, which saw 102,076 exams completed. Almost 3,900 students comp=
leted their final exams to become ACCA affiliates.</span> </span> </td> 
                                           </tr> 
                                          </tbody> 
                                         </table> </td> 
                                       </tr> 
                                      </tbody> 
                                     </table> 
                                     <table width=3D"100%" border=3D"0" cel=
lspacing=3D"0" cellpadding=3D"0" style=3D"table-layout: auto;"> 
                                      <tbody> 
                                       <tr> 
                                        <td height=3D"20" style=3D"FONT-SIZ=
E: 1px; LINE-HEIGHT: 1px; mso-line-height-rule:exactly;
                height:20px;">&nbsp;</td> 
                                       </tr> 
                                      </tbody> 
                                     </table> 
                                     <table class=3D"wFull ee_notfixed c-co=
ntainer" border=3D"0" width=3D"100%" cellspacing=3D"0" cellpadding=3D"0" st=
yle=3D"width:100%;table-layout:auto;margin: 0 auto;"> 
                                      <tbody class=3D"c-button"> 
                                       <tr> 
                                        <td align=3D"left" valign=3D"top" s=
tyle=3D"FONT-SIZE: 1px; LINE-HEIGHT: 1px; mso-line-height-rule:exactly;" he=
ight=3D"38"> 
                                         <table border=3D"0" cellspacing=3D=
"0" cellpadding=3D"0" class=3D"button-full-width" width=3D"100%" style=3D"w=
idth:100%;border-spacing: 0; border-collapse: collapse; border:1px solid #f=
fffff;"> 
                                          <tbody> 
                                           <tr> 
                                            <td valign=3D"middle" align=3D"=
left" height=3D"38" style=3D"height:38px;color:white;white-space:nowrap;fon=
t-size:14px;line-height:16px;mso-line-height-rule:exactly;color:white; padd=
ing-top: 0px; padding-bottom: 0px;
                                                   background-color:#595959=
;
                                                   font-weight:normal;
                                                   ;
                                                   ;
                                                   padding-left:10px;
                                                   padding-right:10px;
                                                    " class=3D"button-middl=
e button-middle-cta"> <a style=3D"margin:0;text-decoration:none;color:white=
;" target=3D"_blank" href=3D"http://t.support.accaglobal.com/r/=3Fid=3Dh1f7=
fea32,cf28cf9,14d695a&utm_source=3Dadobecampaign&utm_medium=3Demail&utm_cam=
paign=3Dteach_magazine_newsletter&utm_content=3D&mid=3D528476722&rid=3D7938=
269&cid=3DDM845403&market=3DNE&region=3DAfrica&utm_date=3D2025-04-16&campai=
gnlabel=3DTeach%20Magazine%20Newsletter"><b>Find out more</b> </a> </td> 
                                            <td align=3D"center" width=3D"2=
0" valign=3D"middle" class=3D"button-side-cta" style=3D"font-size: 1px; lin=
e-height:1; mso-line-height-rule:exactly;
                                       background-color:#595959;
                                       ;
                                       border-left:1px solid #ffffff;
                                       padding-left:8px;
                                       padding-right:8px; padding-top: 0px;=
 padding-bottom: 0px;"> <a style=3D"text-decoration:none;" target=3D"_blank=
" href=3D"http://t.support.accaglobal.com/r/=3Fid=3Dh1f7fea32,cf28cf9,14d69=
5b&utm_source=3Dadobecampaign&utm_medium=3Demail&utm_campaign=3Dteach_magaz=
ine_newsletter&utm_content=3D&mid=3D528476722&rid=3D7938269&cid=3DDM845403&=
market=3DNE&region=3DAfrica&utm_date=3D2025-04-16&campaignlabel=3DTeach%20M=
agazine%20Newsletter"><img width=3D"16" align=3D"center" style=3D"outline:n=
one;text-decoration:none;-ms-interpolation-mode:bicubic;border:none;display=
: block; width: 16px;" src=3D"https://marketing.accaglobal.com/content/dam/=
acca-email-templates/icons/white/ico-01.png"> </a> </td> 
                                           </tr> 
                                          </tbody> 
                                         </table> </td> 
                                       </tr> 
                                      </tbody> 
                                     </table> </td> 
                                   </tr> 
                                  </tbody> 
                                 </table> </th> 
                                <th style=3D"min-height:1px;vertical-align:=
top;font-weight:normal;vertical-align: top; background-color:#595959;" widt=
h=3D"50%" valign=3D"top" class=3D"grid-column
                                        
                                         c-fgrid-m-header
                                        
                                    "> 
                                 <table width=3D"100%" class=3D"wFull" alig=
n=3D"center" border=3D"0" cellspacing=3D"0" cellpadding=3D"0"> 
                                  <tbody> 
                                   <tr> 
                                    <td class=3D"
                                                       
                                                        c-fgrid-m-padding
                                                        c-fgrid-m-padding-c=
olumn-top
                                                        noPadding
                                                       
                                                "> 
                                     <table cellspacing=3D"0" cellpadding=
=3D"0" width=3D"100%" border=3D"0" class=3D"container-wrapper"> 
                                      <tbody> 
                                       <tr> 
                                        <td align=3D"left"> 
                                         <table align=3D"left" class=3D"wFu=
ll ee_notfixed c-container" border=3D"0" width=3D"100%" cellspacing=3D"0" c=
ellpadding=3D"0" style=3D"width:100%;table-layout:auto;
                            width:100%;
                            margin: 0 auto;
                            background-image: url('');
                            ;
                            ;"> 
                                          <tbody class=3D"c-image"> 
                                           <tr class=3D"image-container "> 
                                            <td style=3D"line-height:1;posi=
tion: relative;" class=3D"c-image__td" align=3D"center"> 
                                              <a href=3D=
"http://t.support.accaglobal.com/r/=3Fid=3Dh1f7fea32,cf28cf9,14d695c&utm_so=
urce=3Dadobecampaign&utm_medium=3Demail&utm_campaign=3Dteach_magazine_newsl=
etter&utm_content=3D&mid=3D528476722&rid=3D7938269&cid=3DDM845403&market=3D=
NE&region=3DAfrica&utm_date=3D2025-04-16&campaignlabel=3DTeach%20Magazine%2=
0Newsletter" target=3D"_blank"><img width=3D"100%" src=3D"https://communica=
tions.accaglobal.com/content/dam/acca-media-email-templates/teach-ezine/tea=
ch-m25-results.jpg" alt=3D"March 2025 results" class=3D"mobile-view" style=
=3D"display:none;max-width:100%;outline:none;text-decoration:none;-ms-inter=
polation-mode:bicubic;border:none;width:100%;"> </a> 
                                              <a href=3D"h=
ttp://t.support.accaglobal.com/r/=3Fid=3Dh1f7fea32,cf28cf9,14d695d&utm_sour=
ce=3Dadobecampaign&utm_medium=3Demail&utm_campaign=3Dteach_magazine_newslet=
ter&utm_content=3D&mid=3D528476722&rid=3D7938269&cid=3DDM845403&market=3DNE=
&region=3DAfrica&utm_date=3D2025-04-16&campaignlabel=3DTeach%20Magazine%20N=
ewsletter" target=3D"_blank"><img width=3D"300" src=3D"https://communicatio=
ns.accaglobal.com/content/dam/acca-media-email-templates/teach-ezine/teach-=
m25-results.jpg" alt=3D"March 2025 results" class=3D"h" style=3D"display:bl=
ock;max-width:100%;outline:none;text-decoration:none;-ms-interpolation-mode=
:bicubic;border:none;width:300px;
                          ;"> </a> </td> 
                                           </tr> 
                                          </tbody> 
                                         </table> </td> 
                                       </tr> 
                                      </tbody> 
                                     </table> </td> 
                                   </tr> 
                                  </tbody> 
                                 </table> </th> 
                               </tr> 
                              </tbody> 
                             </table> </td> 
                            <td class=3D"h" style=3D"background-color:#5959=
59;"></td> 
                           </tr> 
                          </tbody>
                         </table> </td> 
                       </tr> 
                      </tbody> 
                     </table> </td> 
                   </tr> 
                  </tbody> 
                 </table> </td> 
               </tr> 
               <tr> 
                <td style=3D"FONT-SIZE: 1px; LINE-HEIGHT: 1px" height=3D"25=
"></td> 
               </tr> 
              </tbody> 
             </table> 
             <table cellspacing=3D"0" cellpadding=3D"0" width=3D"100%" bord=
er=3D"0" class=3D"container-wrapper"> 
              <tbody> 
               <tr> 
                <td align=3D"center"> 
                 <table align=3D"center" class=3D"wFull ee_notfixed c-conta=
iner" border=3D"0" width=3D"600" cellspacing=3D"0" cellpadding=3D"0" style=
=3D"table-layout:auto;
                            width:600px;
                            margin: 0 auto;
                            background-image: url('');
                            ;
                            ;"> 
                  <tbody class=3D"c-wrapper" width=3D"100%" style=3D"width:=
100%;display:block;"> 
                   <tr width=3D"100%" class=3D"wrapper-container  " style=
=3D"display:table;width:100%;"> 
                    <td class=3D" no-padding
                       
                       
                       " style=3D"padding:0;"> 
                     <table cellspacing=3D"0" cellpadding=3D"0" width=3D"10=
0%" border=3D"0" class=3D"container-wrapper"> 
                      <tbody> 
                       <tr> 
                        <td align=3D"center"> 
                         <table align=3D"center" class=3D"wFull ee_notfixed=
 c-container" border=3D"0" width=3D"100%" cellspacing=3D"0" cellpadding=3D"=
0" style=3D"table-layout:auto;
                            width:100%;
                            margin: 0 auto;
                            background-image: url('');
                            ;
                            ;"> 
                          <tbody class=3D"c-section-title" style=3D"display=
:table;padding-bottom:5px;width:100%;"> 
                           <tr class=3D"c-section-title__container"> 
                            <td valign=3D"middle" width=3D"20" style=3D"lin=
e-height:1px; mso-line-height-rule:at-least;"> 
                             <table cellspacing=3D"0" cellpadding=3D"0" wid=
th=3D"100%" border=3D"0" style=3D"table-layout: auto;width:100%;"> 
                              <tbody> 
                               <tr> 
                                <td align=3D"left"> 
                                 <table class=3D"wFull ee_notfixed c-contai=
ner" border=3D"0" align=3D"left" width=3D"100%" cellspacing=3D"0" cellpaddi=
ng=3D"0" style=3D"table-layout:auto;margin: 0 auto;"> 
                                  <tbody class=3D"c-icon "> 
                                   <tr class=3D"icon-container" style=3D"po=
sition:relative;"> 
                                    <td align=3D"center" valign=3D"top" sty=
le=3D"vertical-align:middle;line-height:1;position: relative;"> <img src=3D=
"https://marketing.accaglobal.com/content/dam/acca-email-templates/icons/re=
d/ico-01.png" width=3D"20" height=3D"20" border=3D"0" alt=3D"" class=3D"c-i=
con__img ee_noresize ee_editable " style=3D"width:20px;display:block;outlin=
e:none;text-decoration:none;-ms-interpolation-mode:bicubic;"> </td> 
                                   </tr> 
                                  </tbody> 
                                 </table> </td> 
                               </tr> 
                              </tbody> 
                             </table> </td> 
                            <td width=3D"10"></td> 
                            <td valign=3D"middle"> 
                             <table class=3D"wFull ee_notfixed c-container"=
 border=3D"0" width=3D"100%" cellspacing=3D"0" cellpadding=3D"0" style=3D"t=
able-layout:auto;margin: 0 auto;"> 
                              <tbody class=3D"c-headline"> 
                               <tr class=3D"headline-container"> 
                                <td class=3D" text-blacklink
                       
                       " style=3D"line-height:normal;mso-line-height-rule:e=
xactly;text-align:left;"> <h5 style=3D"margin:0;word-break:break-word;font-=
size:18px;line-height:25px;"> <a href=3D"http://t.support.accaglobal.com/r/=
=3Fid=3Dh1f7fea32,cf28cf9,14d695e&mid=3D528476722&rid=3D7938269&cid=3DDM845=
403&market=3DNE&region=3DAfrica&utm_date=3D2025-04-16&campaignlabel=3DTeach=
%20Magazine%20Newsletter" target=3D"_blank" style=3D"font-size:inherit;text=
-decoration:none;color:rgb(89, 89, 89);">Annual Tutor Conference 2025 =E2=
=80=93 have you saved your spot yet=3F</a> </h5> </td> 
                               </tr> 
                              </tbody> 
                             </table> </td> 
                           </tr> 
                           <tr> 
                            <td colspan=3D"3"> 
                             <table width=3D"100%" border=3D"0" cellspacing=
=3D"0" cellpadding=3D"0" style=3D"table-layout: auto;"> 
                              <tbody> 
                               <tr> 
                                <td height=3D"5" style=3D"font-size: 1px; l=
ine-height: 1px; mso-line-height-rule:exactly;
                        height:5px;"> </td> 
                               </tr> 
                               <tr> 
                                <td height=3D"1" style=3D"font-size: 1px; l=
ine-height: 1px; mso-line-height-rule:exactly;
                height:1px;
                background-color:#d8d8d8;"> </td> 
                               </tr> 
                               <tr> 
                                <td height=3D"10" style=3D"font-size: 1px; =
line-height: 1px; mso-line-height-rule:exactly;
                        height:10px;"> </td> 
                               </tr> 
                              </tbody> 
                             </table> </td> 
                           </tr> 
                          </tbody> 
                         </table> </td> 
                       </tr> 
                      </tbody> 
                     </table> 
                     <table cellspacing=3D"0" cellpadding=3D"0" width=3D"10=
0%" border=3D"0" class=3D"container-wrapper"> 
                      <tbody> 
                       <tr> 
                        <td align=3D"left"> 
                         <table align=3D"left" class=3D"wFull ee_notfixed c=
-container" border=3D"0" width=3D"100%" cellspacing=3D"0" cellpadding=3D"0"=
 style=3D"table-layout:auto;
                            width:100%;
                            margin: 0 auto;
                            background-image: url('');
                            ;
                            ;"> 
                          <tbody class=3D"c-image"> 
                           <tr class=3D"image-container "> 
                            <td style=3D"line-height:1;position: relative;"=
 class=3D"c-image__td" align=3D"center"> 
                              <a href=3D"http://t.suppor=
t.accaglobal.com/r/=3Fid=3Dh1f7fea32,cf28cf9,14d695f&mid=3D528476722&rid=3D=
7938269&cid=3DDM845403&market=3DNE&region=3DAfrica&utm_date=3D2025-04-16&ca=
mpaignlabel=3DTeach%20Magazine%20Newsletter" target=3D"_blank"><img width=
=3D"100%" src=3D"https://communications.accaglobal.com/content/dam/acca-med=
ia-email-templates/teach-ezine/teach-atc2025.jpg" alt=3D"Annual Tutor Confe=
rence" class=3D"mobile-view" style=3D"display:none;max-width:100%;outline:n=
one;text-decoration:none;-ms-interpolation-mode:bicubic;border:none;width:1=
00%;"> </a> 
                              <a href=3D"http://t.support.=
accaglobal.com/r/=3Fid=3Dh1f7fea32,cf28cf9,14d6960&mid=3D528476722&rid=3D79=
38269&cid=3DDM845403&market=3DNE&region=3DAfrica&utm_date=3D2025-04-16&camp=
aignlabel=3DTeach%20Magazine%20Newsletter" target=3D"_blank"><img width=3D"=
600" src=3D"https://communications.accaglobal.com/content/dam/acca-media-em=
ail-templates/teach-ezine/teach-atc2025.jpg" alt=3D"Annual Tutor Conference=
" class=3D"h" style=3D"display:block;max-width:100%;outline:none;text-decor=
ation:none;-ms-interpolation-mode:bicubic;border:none;width:600px;
                          ;"> </a> </td> 
                           </tr> 
                          </tbody> 
                         </table> </td> 
                       </tr> 
                      </tbody> 
                     </table> </td> 
                   </tr> 
                  </tbody> 
                 </table> </td> 
               </tr> 
              </tbody> 
             </table> 
             <table cellspacing=3D"0" cellpadding=3D"0" width=3D"100%" bord=
er=3D"0" class=3D"container-wrapper"> 
              <tbody> 
               <tr> 
                <td align=3D"center"> 
                 <table align=3D"center" class=3D"wFull ee_notfixed c-conta=
iner" border=3D"0" width=3D"600" cellspacing=3D"0" cellpadding=3D"0" style=
=3D"table-layout:auto;
                            width:600px;
                            margin: 0 auto;
                            background-image: url('');
                            ;
                            background-color:#000000;"> 
                  <tbody class=3D"c-wrapper" width=3D"100%" style=3D"width:=
100%;display:block;"> 
                   <tr width=3D"100%" class=3D"wrapper-container container-=
shadow " style=3D"display:table;width:100%;-webkit-box-shadow:0px 0px 8px 0=
px rgb(184, 184, 184);-moz-box-shadow:0px 0px 8px 0px rgb(184, 184, 184);bo=
x-shadow:0px 0px 8px 0px rgb(184, 184, 184);"> 
                    <td class=3D"
                       
                       
                        with-padding c-wrapper-mobile-with-padding" style=
=3D"padding:20px;"> 
                     <table cellspacing=3D"0" cellpadding=3D"0" width=3D"10=
0%" border=3D"0" style=3D"table-layout: auto;width:100%;"> 
                      <tbody> 
                       <tr> 
                        <td> 
                         <table class=3D"wFull ee_notfixed c-container" bor=
der=3D"0" width=3D"100%" cellspacing=3D"0" cellpadding=3D"0" style=3D"table=
-layout:auto;margin: 0 auto;"> 
                          <tbody class=3D"c-text"> 
                           <tr> 
                            <td class=3D"text-container
                                        text-underlinelink
                                       
                                       
                                        text-whitelink" style=3D"font-size:=
15px;line-height:20px;text-align:left;mso-line-height-rule:exactly;"> <span=
 style=3D"font-size:15px;
                                             line-height:20px;"> <p style=
=3D"margin-top:0;margin-bottom:0;color:rgb(89, 89, 89);word-break:break-wor=
d;"><span style=3D"color: rgb(255,255,255);"><b>There=E2=80=99s still time =
to secure your place at ACCA=E2=80=99s virtual Annual Tutor Conference 2025=
 =E2=80=93 happening live on 29 April.</b></span></p> <p style=3D"margin-to=
p:0;margin-bottom:0;color:rgb(89, 89, 89);word-break:break-word;"><span sty=
le=3D"color: rgb(255,255,255);">&nbsp;</span></p> <p style=3D"margin-top:0;=
margin-bottom:0;color:rgb(89, 89, 89);word-break:break-word;"><span style=
=3D"color: rgb(255,255,255);">Whether you've already explored the conferenc=
e's agenda or are just hearing about it, this is your opportunity to join a=
 truly global community of educators committed to staying ahead.=E2=80=AF&n=
bsp;</span></p> </span> </td> 
                           </tr> 
                          </tbody> 
                         </table> </td> 
                       </tr> 
                      </tbody> 
                     </table> 
                     <table width=3D"100%" border=3D"0" cellspacing=3D"0" c=
ellpadding=3D"0" style=3D"table-layout: auto;"> 
                      <tbody> 
                       <tr> 
                        <td height=3D"20" style=3D"FONT-SIZE: 1px; LINE-HEI=
GHT: 1px; mso-line-height-rule:exactly;
                height:20px;">&nbsp;</td> 
                       </tr> 
                      </tbody> 
                     </table> 
                     <table class=3D"wFull ee_notfixed c-container" border=
=3D"0" width=3D"100%" cellspacing=3D"0" cellpadding=3D"0" style=3D"table-la=
yout:auto;margin: 0 auto;"> 
                      <tbody class=3D"c-button"> 
                       <tr> 
                        <td align=3D"left" valign=3D"top" style=3D"FONT-SIZ=
E: 1px; LINE-HEIGHT: 1px; mso-line-height-rule:exactly;" height=3D"38"> 
                         <table border=3D"0" cellspacing=3D"0" cellpadding=
=3D"0" class=3D"button-full-width" width=3D"100%" style=3D"width:100%;borde=
r-spacing: 0; border-collapse: collapse; border:1px solid #ffffff;"> 
                          <tbody> 
                           <tr> 
                            <td valign=3D"middle" align=3D"left" height=3D"=
38" style=3D"height:38px;color:white;white-space:nowrap;font-size:14px;line=
-height:16px;mso-line-height-rule:exactly;color:white; padding-top: 0px; pa=
dding-bottom: 0px;
                                                   background-color:#000000=
;
                                                   font-weight:normal;
                                                   ;
                                                   ;
                                                   padding-left:10px;
                                                   padding-right:10px;
                                                    " class=3D"button-middl=
e button-middle-cta"> <a style=3D"margin:0;text-decoration:none;color:white=
;" target=3D"_blank" href=3D"http://t.support.accaglobal.com/r/=3Fid=3Dh1f7=
fea32,cf28cf9,14d6961&mid=3D528476722&rid=3D7938269&cid=3DDM845403&market=
=3DNE&region=3DAfrica&utm_date=3D2025-04-16&campaignlabel=3DTeach%20Magazin=
e%20Newsletter"><b>Don't miss this opportunity&nbsp;to connect, learn and l=
ead</b> </a> </td> 
                            <td align=3D"center" width=3D"20" valign=3D"mid=
dle" class=3D"button-side-cta" style=3D"font-size: 1px; line-height:1; mso-=
line-height-rule:exactly;
                                       background-color:#000000;
                                       ;
                                       border-left:1px solid #ffffff;
                                       padding-left:8px;
                                       padding-right:8px; padding-top: 0px;=
 padding-bottom: 0px;"> <a style=3D"text-decoration:none;" target=3D"_blank=
" href=3D"http://t.support.accaglobal.com/r/=3Fid=3Dh1f7fea32,cf28cf9,14d69=
62&mid=3D528476722&rid=3D7938269&cid=3DDM845403&market=3DNE&region=3DAfrica=
&utm_date=3D2025-04-16&campaignlabel=3DTeach%20Magazine%20Newsletter"><img =
width=3D"16" align=3D"center" style=3D"outline:none;text-decoration:none;-m=
s-interpolation-mode:bicubic;border:none;display: block; width: 16px;" src=
=3D"https://marketing.accaglobal.com/content/dam/acca-email-templates/icons=
/white/ico-01.png"> </a> </td> 
                           </tr> 
                          </tbody> 
                         </table> </td> 
                       </tr> 
                      </tbody> 
                     </table> </td> 
                   </tr> 
                  </tbody> 
                 </table> </td> 
               </tr> 
               <tr> 
                <td style=3D"FONT-SIZE: 1px; LINE-HEIGHT: 1px" height=3D"25=
"></td> 
               </tr> 
              </tbody> 
             </table> 
             <table cellspacing=3D"0" cellpadding=3D"0" width=3D"100%" bord=
er=3D"0" class=3D"container-wrapper"> 
              <tbody> 
               <tr> 
                <td align=3D"center"> 
                 <table align=3D"center" class=3D"wFull ee_notfixed c-conta=
iner" border=3D"0" width=3D"600" cellspacing=3D"0" cellpadding=3D"0" style=
=3D"table-layout:auto;
                            width:600px;
                            margin: 0 auto;
                            background-image: url('');
                            ;
                            ;"> 
                  <tbody class=3D"c-wrapper" width=3D"100%" style=3D"width:=
100%;display:block;"> 
                   <tr width=3D"100%" class=3D"wrapper-container  " style=
=3D"display:table;width:100%;"> 
                    <td class=3D"
                       
                        no-padding-left-right c-wrapper-mobile-no-padding-l=
eft-right
                       " style=3D"padding-top:20px;padding-bottom:20px;padd=
ing-left:0;padding-right:0;"> 
                     <table cellspacing=3D"0" cellpadding=3D"0" width=3D"10=
0%" border=3D"0" class=3D"container-wrapper"> 
                      <tbody> 
                       <tr> 
                        <td align=3D"center"> 
                         <table align=3D"center" class=3D"wFull ee_notfixed=
 c-container" border=3D"0" width=3D"100%" cellspacing=3D"0" cellpadding=3D"=
0" style=3D"table-layout:auto;
                            width:100%;
                            margin: 0 auto;
                            background-image: url('');
                            ;
                            ;"> 
                          <tbody class=3D"c-grid"> 
                           <tr> 
                            <td class=3D"h" style=3D"background-color:#5959=
59;"></td> 
                            <td width=3D"100%" valign=3D"top" style=3D"vert=
ical-align: top"> 
                             <table width=3D"100%" class=3D"wFull" align=3D=
"center" border=3D"0" cellspacing=3D"0" cellpadding=3D"0"> 
                              <tbody> 
                               <tr> 
                                <th style=3D"min-height:1px;vertical-align:=
top;font-weight:normal;vertical-align: top; background-color:#595959;" widt=
h=3D"50%" valign=3D"top" class=3D"grid-column
                                         tflex
                                        
                                        
                                    "> 
                                 <table width=3D"100%" class=3D"wFull" alig=
n=3D"center" border=3D"0" cellspacing=3D"0" cellpadding=3D"0"> 
                                  <tbody> 
                                   <tr> 
                                    <td class=3D" c-fgrid-padding
                                                       
                                                        c-fgrid-m-padding
                                                        c-fgrid-m-padding-c=
olumn-top
                                                        noPadding
                                                       
                                                " style=3D"padding:20px;"> 
                                     <table cellspacing=3D"0" cellpadding=
=3D"0" width=3D"100%" border=3D"0" style=3D"table-layout: auto;width:100%;"=
> 
                                      <tbody> 
                                       <tr> 
                                        <td> 
                                         <table class=3D"wFull ee_notfixed =
c-container" border=3D"0" width=3D"100%" cellspacing=3D"0" cellpadding=3D"0=
" style=3D"width:100%;table-layout:auto;margin: 0 auto;"> 
                                          <tbody class=3D"c-text"> 
                                           <tr> 
                                            <td class=3D"text-container
                                        text-nounderlinelink
                                       
                                       
                                        text-whitelink" style=3D"font-size:=
15px;line-height:20px;text-align:left;mso-line-height-rule:exactly;"> <b><a=
 href=3D"http://t.support.accaglobal.com/r/=3Fid=3Dh1f7fea32,cf28cf9,14d696=
3&utm_source=3Dadobecampaign&utm_medium=3Demail&utm_campaign=3Dteach_magazi=
ne_newsletter&utm_content=3D&mid=3D528476722&rid=3D7938269&cid=3DDM845403&m=
arket=3DNE&region=3DAfrica&utm_date=3D2025-04-16&campaignlabel=3DTeach%20Ma=
gazine%20Newsletter&mirrorpage=3D%40sg2gLeHXTDjCHUDofAwMN4HVj0XE5X5mVtJpjiV=
69Xo%3D" target=3D"_blank" style=3D"color:rgb(255, 255, 255);text-decoratio=
n:none;">Reminder: Practice Platform =E2=80=93 upcoming changes</a></b> </t=
d> 
                                           </tr> 
                                          </tbody> 
                                         </table> </td> 
                                       </tr> 
                                      </tbody> 
                                     </table> 
                                     <table width=3D"100%" border=3D"0" cel=
lspacing=3D"0" cellpadding=3D"0" style=3D"table-layout: auto;"> 
                                      <tbody> 
                                       <tr> 
                                        <td height=3D"11" style=3D"font-siz=
e: 1px; line-height: 1px; mso-line-height-rule:exactly;
                        height:11px;"> </td> 
                                       </tr> 
                                       <tr> 
                                        <td height=3D"1" style=3D"font-size=
: 1px; line-height: 1px; mso-line-height-rule:exactly;
                height:1px;
                background-color:#d8d8d8;"> </td> 
                                       </tr> 
                                       <tr> 
                                        <td height=3D"11" style=3D"font-siz=
e: 1px; line-height: 1px; mso-line-height-rule:exactly;
                        height:11px;"> </td> 
                                       </tr> 
                                      </tbody> 
                                     </table> 
                                     <table cellspacing=3D"0" cellpadding=
=3D"0" width=3D"100%" border=3D"0" style=3D"table-layout: auto;width:100%;"=
> 
                                      <tbody> 
                                       <tr> 
                                        <td> 
                                         <table class=3D"wFull ee_notfixed =
c-container" border=3D"0" width=3D"100%" cellspacing=3D"0" cellpadding=3D"0=
" style=3D"width:100%;table-layout:auto;margin: 0 auto;"> 
                                          <tbody class=3D"c-text"> 
                                           <tr> 
                                            <td class=3D"text-container
                                        text-nounderlinelink
                                       
                                       
                                        text-whitelink" style=3D"font-size:=
15px;line-height:20px;text-align:left;mso-line-height-rule:exactly;"> <span=
 style=3D"color: rgb(255,255,255);">As previously advised, we will be movin=
g the ACCA Practice Platform to a new hosting platform in 2025.</span><b></=
b> </td> 
                                           </tr> 
                                          </tbody> 
                                         </table> </td> 
                                       </tr> 
                                      </tbody> 
                                     </table> 
                                     <table width=3D"100%" border=3D"0" cel=
lspacing=3D"0" cellpadding=3D"0" style=3D"table-layout: auto;"> 
                                      <tbody> 
                                       <tr> 
                                        <td height=3D"15" style=3D"FONT-SIZ=
E: 1px; LINE-HEIGHT: 1px; mso-line-height-rule:exactly;
                height:15px;">&nbsp;</td> 
                                       </tr> 
                                      </tbody> 
                                     </table> 
                                     <table class=3D"wFull ee_notfixed c-co=
ntainer" border=3D"0" width=3D"100%" cellspacing=3D"0" cellpadding=3D"0" st=
yle=3D"width:100%;table-layout:auto;margin: 0 auto;"> 
                                      <tbody class=3D"c-button"> 
                                       <tr> 
                                        <td align=3D"left" valign=3D"top" s=
tyle=3D"FONT-SIZE: 1px; LINE-HEIGHT: 1px; mso-line-height-rule:exactly;" he=
ight=3D"38"> 
                                         <table border=3D"0" cellspacing=3D=
"0" cellpadding=3D"0" class=3D"button-full-width" width=3D"100%" style=3D"w=
idth:100%;border-spacing: 0; border-collapse: collapse; border:1px solid #f=
fffff;"> 
                                          <tbody> 
                                           <tr> 
                                            <td valign=3D"middle" align=3D"=
left" height=3D"38" style=3D"height:38px;color:white;white-space:nowrap;fon=
t-size:14px;line-height:16px;mso-line-height-rule:exactly;color:white; padd=
ing-top: 0px; padding-bottom: 0px;
                                                   ;
                                                   font-weight:normal;
                                                   ;
                                                   ;
                                                   padding-left:10px;
                                                   padding-right:10px;
                                                    " class=3D"button-middl=
e button-middle-cta"> <a style=3D"margin:0;text-decoration:none;color:white=
;" target=3D"_blank" href=3D"http://t.support.accaglobal.com/r/=3Fid=3Dh1f7=
fea32,cf28cf9,14d6964&utm_source=3Dadobecampaign&utm_medium=3Demail&utm_cam=
paign=3Dteach_magazine_newsletter&utm_content=3D&mid=3D528476722&rid=3D7938=
269&cid=3DDM845403&market=3DNE&region=3DAfrica&utm_date=3D2025-04-16&campai=
gnlabel=3DTeach%20Magazine%20Newsletter&mirrorpage=3D%40sg2gLeHXTDjCHUDofAw=
MN4HVj0XE5X5mVtJpjiV69Xo%3D"><b>Find out more</b> </a> </td> 
                                            <td align=3D"center" width=3D"2=
0" valign=3D"middle" class=3D"button-side-cta" style=3D"font-size: 1px; lin=
e-height:1; mso-line-height-rule:exactly;
                                       ;
                                       ;
                                       border-left:1px solid #ffffff;
                                       padding-left:8px;
                                       padding-right:8px; padding-top: 0px;=
 padding-bottom: 0px;"> <a style=3D"text-decoration:none;" target=3D"_blank=
" href=3D"http://t.support.accaglobal.com/r/=3Fid=3Dh1f7fea32,cf28cf9,14d69=
65&utm_source=3Dadobecampaign&utm_medium=3Demail&utm_campaign=3Dteach_magaz=
ine_newsletter&utm_content=3D&mid=3D528476722&rid=3D7938269&cid=3DDM845403&=
market=3DNE&region=3DAfrica&utm_date=3D2025-04-16&campaignlabel=3DTeach%20M=
agazine%20Newsletter&mirrorpage=3D%40sg2gLeHXTDjCHUDofAwMN4HVj0XE5X5mVtJpji=
V69Xo%3D"><img width=3D"16" align=3D"center" style=3D"outline:none;text-dec=
oration:none;-ms-interpolation-mode:bicubic;border:none;display: block; wid=
th: 16px;" src=3D"https://marketing.accaglobal.com/content/dam/acca-email-t=
emplates/icons/white/ico-01.png"> </a> </td> 
                                           </tr> 
                                          </tbody> 
                                         </table> </td> 
                                       </tr> 
                                      </tbody> 
                                     </table> 
                                     <table width=3D"100%" border=3D"0" cel=
lspacing=3D"0" cellpadding=3D"0" style=3D"display:none;table-layout: auto;"=
 class=3D"spacer-mobile"> 
                                      <tbody> 
                                       <tr> 
                                        <td height=3D"20" style=3D"FONT-SIZ=
E: 1px; LINE-HEIGHT: 1px; mso-line-height-rule:exactly;
                height:20px;">&nbsp;</td> 
                                       </tr> 
                                      </tbody> 
                                     </table> </td> 
                                   </tr> 
                                  </tbody> 
                                 </table> </th> 
                                <th style=3D"min-height:1px;vertical-align:=
top;font-weight:normal;vertical-align: top; ;" width=3D"50%" valign=3D"top"=
 class=3D"grid-column
                                         tflex
                                        
                                         h
                                    "> 
                                 <table width=3D"100%" class=3D"wFull" alig=
n=3D"center" border=3D"0" cellspacing=3D"0" cellpadding=3D"0"> 
                                  <tbody> 
                                   <tr> 
                                    <td class=3D"
                                                        c-fgrid-no-padding
                                                       
                                                       
                                                        noPadding
                                                       
                                                " style=3D"padding:0;"> 
                                     <table cellspacing=3D"0" cellpadding=
=3D"0" width=3D"100%" border=3D"0" class=3D"container-wrapper"> 
                                      <tbody> 
                                       <tr> 
                                        <td align=3D"left"> 
                                         <table align=3D"left" class=3D"wFu=
ll ee_notfixed c-container" border=3D"0" width=3D"100%" cellspacing=3D"0" c=
ellpadding=3D"0" style=3D"width:100%;table-layout:auto;
                            width:100%;
                            margin: 0 auto;
                            background-image: url('');
                            ;
                            ;"> 
                                          <tbody class=3D"c-image"> 
                                           <tr class=3D"image-container "> 
                                            <td style=3D"line-height:1;posi=
tion: relative;" class=3D"c-image__td" align=3D"center"> 
                                              <a href=3D=
"http://t.support.accaglobal.com/r/=3Fid=3Dh1f7fea32,cf28cf9,14d6966&utm_so=
urce=3Dadobecampaign&utm_medium=3Demail&utm_campaign=3Dteach_magazine_newsl=
etter&utm_content=3D&mid=3D528476722&rid=3D7938269&cid=3DDM845403&market=3D=
NE&region=3DAfrica&utm_date=3D2025-04-16&campaignlabel=3DTeach%20Magazine%2=
0Newsletter&mirrorpage=3D%40sg2gLeHXTDjCHUDofAwMN4HVj0XE5X5mVtJpjiV69Xo%3D"=
 target=3D"_blank"><img width=3D"100%" src=3D"https://communications.accagl=
obal.com/content/dam/acca-media-email-templates/teach-ezine/teach-practice-=
platform-web.jpg" alt=3D"Practice Platform" class=3D"mobile-view" style=3D"=
display:none;max-width:100%;outline:none;text-decoration:none;-ms-interpola=
tion-mode:bicubic;border:none;width:100%;"> </a> 
                                              <a href=3D"h=
ttp://t.support.accaglobal.com/r/=3Fid=3Dh1f7fea32,cf28cf9,14d6967&utm_sour=
ce=3Dadobecampaign&utm_medium=3Demail&utm_campaign=3Dteach_magazine_newslet=
ter&utm_content=3D&mid=3D528476722&rid=3D7938269&cid=3DDM845403&market=3DNE=
&region=3DAfrica&utm_date=3D2025-04-16&campaignlabel=3DTeach%20Magazine%20N=
ewsletter&mirrorpage=3D%40sg2gLeHXTDjCHUDofAwMN4HVj0XE5X5mVtJpjiV69Xo%3D" t=
arget=3D"_blank"><img width=3D"300" src=3D"https://communications.accagloba=
l.com/content/dam/acca-media-email-templates/teach-ezine/teach-practice-pla=
tform-web.jpg" alt=3D"Practice Platform" class=3D"h" style=3D"display:block=
;max-width:100%;outline:none;text-decoration:none;-ms-interpolation-mode:bi=
cubic;border:none;width:300px;
                          ;"> </a> </td> 
                                           </tr> 
                                          </tbody> 
                                         </table> </td> 
                                       </tr> 
                                      </tbody> 
                                     </table> </td> 
                                   </tr> 
                                  </tbody> 
                                 </table> </th> 
                               </tr> 
                              </tbody> 
                             </table> </td> 
                            <td class=3D"h" style=3D";"></td> 
                           </tr> 
                          </tbody>
                         </table> </td> 
                       </tr> 
                      </tbody> 
                     </table> 
                     <table width=3D"100%" border=3D"0" cellspacing=3D"0" c=
ellpadding=3D"0" style=3D"table-layout: auto;"> 
                      <tbody> 
                       <tr> 
                        <td height=3D"10" style=3D"FONT-SIZE: 1px; LINE-HEI=
GHT: 1px; mso-line-height-rule:exactly;
                height:10px;">&nbsp;</td> 
                       </tr> 
                      </tbody> 
                     </table> </td> 
                   </tr> 
                  </tbody> 
                 </table> </td> 
               </tr> 
              </tbody> 
             </table> 
             <table cellspacing=3D"0" cellpadding=3D"0" width=3D"100%" bord=
er=3D"0" class=3D"container-wrapper"> 
              <tbody> 
               <tr> 
                <td align=3D"center"> 
                 <table align=3D"center" class=3D"wFull ee_notfixed c-conta=
iner" border=3D"0" width=3D"600" cellspacing=3D"0" cellpadding=3D"0" style=
=3D"table-layout:auto;
                            width:600px;
                            margin: 0 auto;
                            background-image: url('');
                            ;
                            ;"> 
                  <tbody class=3D"c-wrapper" width=3D"100%" style=3D"width:=
100%;display:block;"> 
                   <tr width=3D"100%" class=3D"wrapper-container  " style=
=3D"display:table;width:100%;"> 
                    <td class=3D"
                       
                        no-padding-left-right c-wrapper-mobile-no-padding-l=
eft-right
                       " style=3D"padding-top:20px;padding-bottom:20px;padd=
ing-left:0;padding-right:0;"> 
                     <table cellspacing=3D"0" cellpadding=3D"0" width=3D"10=
0%" border=3D"0" class=3D"container-wrapper"> 
                      <tbody> 
                       <tr> 
                        <td align=3D"center"> 
                         <table align=3D"center" class=3D"wFull ee_notfixed=
 c-container" border=3D"0" width=3D"100%" cellspacing=3D"0" cellpadding=3D"=
0" style=3D"table-layout:auto;
                            width:100%;
                            margin: 0 auto;
                            background-image: url('');
                            ;
                            ;"> 
                          <tbody class=3D"c-section-title" style=3D"display=
:table;padding-bottom:5px;width:100%;"> 
                           <tr class=3D"c-section-title__container"> 
                            <td valign=3D"middle" width=3D"20" style=3D"lin=
e-height:1px; mso-line-height-rule:at-least;"> 
                             <table cellspacing=3D"0" cellpadding=3D"0" wid=
th=3D"100%" border=3D"0" style=3D"table-layout: auto;width:100%;"> 
                              <tbody> 
                               <tr> 
                                <td align=3D"left"> 
                                 <table class=3D"wFull ee_notfixed c-contai=
ner" border=3D"0" align=3D"left" width=3D"100%" cellspacing=3D"0" cellpaddi=
ng=3D"0" style=3D"table-layout:auto;margin: 0 auto;"> 
                                  <tbody class=3D"c-icon "> 
                                   <tr class=3D"icon-container" style=3D"po=
sition:relative;"> 
                                    <td align=3D"center" valign=3D"top" sty=
le=3D"vertical-align:middle;line-height:1;position: relative;"> <img src=3D=
"https://marketing.accaglobal.com/content/dam/acca-email-templates/icons/re=
d/ico-01.png" width=3D"20" height=3D"20" border=3D"0" alt=3D"" class=3D"c-i=
con__img ee_noresize ee_editable " style=3D"width:20px;display:block;outlin=
e:none;text-decoration:none;-ms-interpolation-mode:bicubic;"> </td> 
                                   </tr> 
                                  </tbody> 
                                 </table> </td> 
                               </tr> 
                              </tbody> 
                             </table> </td> 
                            <td width=3D"10"></td> 
                            <td valign=3D"middle"> 
                             <table class=3D"wFull ee_notfixed c-container"=
 border=3D"0" width=3D"100%" cellspacing=3D"0" cellpadding=3D"0" style=3D"t=
able-layout:auto;margin: 0 auto;"> 
                              <tbody class=3D"c-headline"> 
                               <tr class=3D"headline-container"> 
                                <td class=3D" text-blacklink
                       
                       " style=3D"line-height:normal;mso-line-height-rule:e=
xactly;text-align:left;"> <h5 style=3D"margin:0;word-break:break-word;font-=
size:18px;line-height:25px;"> <b style=3D"font-size:inherit;">Variant and v=
ersion exams update</b> </h5> </td> 
                               </tr> 
                              </tbody> 
                             </table> </td> 
                           </tr> 
                           <tr> 
                            <td colspan=3D"3"> 
                             <table width=3D"100%" border=3D"0" cellspacing=
=3D"0" cellpadding=3D"0" style=3D"table-layout: auto;"> 
                              <tbody> 
                               <tr> 
                                <td height=3D"5" style=3D"font-size: 1px; l=
ine-height: 1px; mso-line-height-rule:exactly;
                        height:5px;"> </td> 
                               </tr> 
                               <tr> 
                                <td height=3D"1" style=3D"font-size: 1px; l=
ine-height: 1px; mso-line-height-rule:exactly;
                height:1px;
                background-color:#d8d8d8;"> </td> 
                               </tr> 
                               <tr> 
                                <td height=3D"10" style=3D"font-size: 1px; =
line-height: 1px; mso-line-height-rule:exactly;
                        height:10px;"> </td> 
                               </tr> 
                              </tbody> 
                             </table> </td> 
                           </tr> 
                          </tbody> 
                         </table> </td> 
                       </tr> 
                      </tbody> 
                     </table> 
                     <table cellspacing=3D"0" cellpadding=3D"0" width=3D"10=
0%" border=3D"0" style=3D"table-layout: auto;width:100%;"> 
                      <tbody> 
                       <tr> 
                        <td> 
                         <table class=3D"wFull ee_notfixed c-container" bor=
der=3D"0" width=3D"100%" cellspacing=3D"0" cellpadding=3D"0" style=3D"table=
-layout:auto;margin: 0 auto;"> 
                          <tbody class=3D"c-text"> 
                           <tr> 
                            <td class=3D"text-container
                                        text-nounderlinelink
                                        text-redlink
                                       
                                       " style=3D"font-size:15px;line-heigh=
t:20px;text-align:left;mso-line-height-rule:exactly;"> ACCA is to remove th=
e AAA-SGP exam following the December 2025 exam session and the FTX-MYS, LW=
-LSO and TX-HUN exams following the March 2026 session. Access further deta=
ils below. (<b>Reminder:</b>&nbsp;<b><a href=3D"http://t.support.accaglobal=
.com/r/=3Fid=3Dh1f7fea32,cf28cf9,14d6968&utm_source=3Dadobecampaign&utm_med=
ium=3Demail&utm_campaign=3Dteach_magazine_newsletter&utm_content=3D&mid=3D5=
28476722&rid=3D7938269&cid=3DDM845403&market=3DNE&region=3DAfrica&utm_date=
=3D2025-04-16&campaignlabel=3DTeach%20Magazine%20Newsletter&mirrorpage=3D%4=
0sg2gLeHXTDjCHUDofAwMN4HVj0XE5X5mVtJpjiV69Xo%3D" style=3D"color:rgb(200, 0,=
 0);text-decoration:none;">Withdrawal of SBR-UK</a>)</b><br> &nbsp; </td> 
                           </tr> 
                          </tbody> 
                         </table> </td> 
                       </tr> 
                      </tbody> 
                     </table> 
                     <table cellspacing=3D"0" cellpadding=3D"0" width=3D"10=
0%" border=3D"0" class=3D"container-wrapper"> 
                      <tbody> 
                       <tr> 
                        <td align=3D"center"> 
                         <table align=3D"center" class=3D"wFull ee_notfixed=
 c-container" border=3D"0" width=3D"100%" cellspacing=3D"0" cellpadding=3D"=
0" style=3D"table-layout:auto;
                            width:100%;
                            margin: 0 auto;
                            background-image: url('');
                            ;
                            ;"> 
                          <tbody class=3D"c-grid"> 
                           <tr> 
                            <td class=3D"h" style=3D";"></td> 
                            <td width=3D"100%" valign=3D"top" style=3D"vert=
ical-align: top"> 
                             <table width=3D"100%" class=3D"wFull" align=3D=
"center" border=3D"0" cellspacing=3D"0" cellpadding=3D"0"> 
                              <tbody> 
                               <tr> 
                                <th style=3D"min-height:1px;vertical-align:=
top;font-weight:normal;vertical-align: top; ;" width=3D"50%" valign=3D"top"=
 class=3D"grid-column
                                         tflex
                                        
                                        
                                    "> 
                                 <table width=3D"100%" class=3D"wFull" alig=
n=3D"center" border=3D"0" cellspacing=3D"0" cellpadding=3D"0"> 
                                  <tbody> 
                                   <tr> 
                                    <td class=3D"
                                                       
                                                       
                                                       
                                                        c-fgrid-padding-col=
umn-left-divide
                                                        c-fgrid-m-padding-c=
olumn-top-divide
                                                " style=3D"padding-top:0px;=
padding-right:10px;padding-left:0px;padding-bottom:0px;"> 
                                     <table cellspacing=3D"0" cellpadding=
=3D"0" width=3D"100%" border=3D"0" class=3D"container-wrapper"> 
                                      <tbody> 
                                       <tr> 
                                        <td align=3D"center"> 
                                         <table align=3D"center" class=3D"w=
Full ee_notfixed c-container" border=3D"0" width=3D"100%" cellspacing=3D"0"=
 cellpadding=3D"0" style=3D"width:100%;table-layout:auto;
                            width:100%;
                            margin: 0 auto;
                            background-image: url('');
                            ;
                            ;"> 
                                          <tbody class=3D"c-resource-item">=
 
                                           <tr> 
                                            <td style=3D"padding-top: 10px;=
 padding-bottom: 10px;"> 
                                             <table width=3D"100%" cellpadd=
ing=3D"0" cellspacing=3D"0"> 
                                              <tbody>
                                               <tr> 
                                                <td style=3D"padding: 20px;
                        border-left-width: 5px;
                        border-left-style: solid;
                        border-left-color:#c80000;"> 
                                                 <table width=3D"100%" cell=
padding=3D"0" cellspacing=3D"0"> 
                                                  <tbody> 
                                                   <tr> 
                                                    <td> 
                                                     <table width=3D"100%" =
cellpadding=3D"0" cellspacing=3D"0"> 
                                                      <tbody> 
                                                       <tr> 
                                                        <td> 
                                                         <table cellspacing=
=3D"0" cellpadding=3D"0" width=3D"100%" border=3D"0" style=3D"table-layout:=
 auto;width:100%;"> 
                                                          <tbody> 
                                                           <tr> 
                                                            <td> 
                                                             <table class=
=3D"wFull ee_notfixed c-container" border=3D"0" width=3D"100%" cellspacing=
=3D"0" cellpadding=3D"0" style=3D"width:100%;table-layout:auto;margin: 0 au=
to;"> 
                                                              <tbody class=
=3D"c-text"> 
                                                               <tr> 
                                                                <td class=
=3D"text-container
                                        text-nounderlinelink
                                       
                                        text-blacklink
                                       " style=3D"font-size:15px;line-heigh=
t:20px;text-align:left;mso-line-height-rule:exactly;"> <b><a href=3D"http:/=
/t.support.accaglobal.com/r/=3Fid=3Dh1f7fea32,cf28cf9,14d6969&utm_source=3D=
adobecampaign&utm_medium=3Demail&utm_campaign=3Dteach_magazine_newsletter&u=
tm_content=3D&mid=3D528476722&rid=3D7938269&cid=3DDM845403&market=3DNE&regi=
on=3DAfrica&utm_date=3D2025-04-16&campaignlabel=3DTeach%20Magazine%20Newsle=
tter" target=3D"_blank" style=3D"color:rgb(89, 89, 89);text-decoration:none=
;">AAA-SGP exam withdrawal information</a></b> </td> 
                                                               </tr> 
                                                              </tbody> 
                                                             </table> </td>=
 
                                                           </tr> 
                                                          </tbody> 
                                                         </table> </td> 
                                                       </tr> 
                                                      </tbody> 
                                                     </table> </td> 
                                                    <td width=3D"20" style=
=3D"FONT-SIZE: 1px; LINE-HEIGHT: 1px; mso-line-height-rule:exactly;"> </td>=
 
                                                    <td width=3D"30" valign=
=3D"middle"> 
                                                     <table cellspacing=3D"=
0" cellpadding=3D"0" width=3D"100%" border=3D"0" style=3D"table-layout: aut=
o;width:100%;"> 
                                                      <tbody> 
                                                       <tr> 
                                                        <td align=3D"center=
"> 
                                                         <table class=3D"wF=
ull ee_notfixed c-container" border=3D"0" align=3D"center" width=3D"100%" c=
ellspacing=3D"0" cellpadding=3D"0" style=3D"width:100%;table-layout:auto;ma=
rgin: 0 auto;"> 
                                                          <tbody class=3D"c=
-icon icon-medium"> 
                                                           <tr class=3D"ico=
n-container" style=3D"position:relative;"> 
                                                            <td align=3D"ce=
nter" valign=3D"top" style=3D"line-height:1;position: relative;"> <a href=
=3D"http://t.support.accaglobal.com/r/=3Fid=3Dh1f7fea32,cf28cf9,14d696a&utm=
_source=3Dadobecampaign&utm_medium=3Demail&utm_campaign=3Dteach_magazine_ne=
wsletter&utm_content=3D&mid=3D528476722&rid=3D7938269&cid=3DDM845403&market=
=3DNE&region=3DAfrica&utm_date=3D2025-04-16&campaignlabel=3DTeach%20Magazin=
e%20Newsletter" target=3D"_blank"><img src=3D"https://marketing.accaglobal.=
com/content/dam/acca-email-templates/icons/black/Arrow-Alt.png" width=3D"35=
" height=3D"35" border=3D"0" alt=3D"" class=3D"c-icon__img ee_noresize ee_e=
ditable " style=3D"width:35px;display:block;outline:none;text-decoration:no=
ne;-ms-interpolation-mode:bicubic;border:none;"> </a> </td> 
                                                           </tr> 
                                                          </tbody> 
                                                         </table> </td> 
                                                       </tr> 
                                                      </tbody> 
                                                     </table> </td> 
                                                   </tr> 
                                                  </tbody> 
                                                 </table> </td> 
                                               </tr> 
                                              </tbody>
                                             </table> </td> 
                                           </tr> 
                                          </tbody> 
                                         </table> </td> 
                                       </tr> 
                                      </tbody> 
                                     </table> </td> 
                                   </tr> 
                                  </tbody> 
                                 </table> </th> 
                                <th style=3D"min-height:1px;vertical-align:=
top;font-weight:normal;vertical-align: top; ;" width=3D"50%" valign=3D"top"=
 class=3D"grid-column
                                         tflex
                                        
                                        
                                    "> 
                                 <table width=3D"100%" class=3D"wFull" alig=
n=3D"center" border=3D"0" cellspacing=3D"0" cellpadding=3D"0"> 
                                  <tbody> 
                                   <tr> 
                                    <td class=3D"
                                                       
                                                       
                                                       
                                                        c-fgrid-padding-col=
umn-right-divide
                                                        c-fgrid-m-no-paddin=
g
                                                " style=3D"padding-top:0px;=
padding-right:0px;padding-left:10px;padding-bottom:0px;"> 
                                     <table cellspacing=3D"0" cellpadding=
=3D"0" width=3D"100%" border=3D"0" class=3D"container-wrapper"> 
                                      <tbody> 
                                       <tr> 
                                        <td align=3D"center"> 
                                         <table align=3D"center" class=3D"w=
Full ee_notfixed c-container" border=3D"0" width=3D"100%" cellspacing=3D"0"=
 cellpadding=3D"0" style=3D"width:100%;table-layout:auto;
                            width:100%;
                            margin: 0 auto;
                            background-image: url('');
                            ;
                            ;"> 
                                          <tbody class=3D"c-resource-item">=
 
                                           <tr> 
                                            <td style=3D"padding-top: 10px;=
 padding-bottom: 10px;"> 
                                             <table width=3D"100%" cellpadd=
ing=3D"0" cellspacing=3D"0"> 
                                              <tbody>
                                               <tr> 
                                                <td style=3D"padding: 20px;
                        border-left-width: 5px;
                        border-left-style: solid;
                        border-left-color:#c80000;"> 
                                                 <table width=3D"100%" cell=
padding=3D"0" cellspacing=3D"0"> 
                                                  <tbody> 
                                                   <tr> 
                                                    <td> 
                                                     <table width=3D"100%" =
cellpadding=3D"0" cellspacing=3D"0"> 
                                                      <tbody> 
                                                       <tr> 
                                                        <td> 
                                                         <table cellspacing=
=3D"0" cellpadding=3D"0" width=3D"100%" border=3D"0" style=3D"table-layout:=
 auto;width:100%;"> 
                                                          <tbody> 
                                                           <tr> 
                                                            <td> 
                                                             <table class=
=3D"wFull ee_notfixed c-container" border=3D"0" width=3D"100%" cellspacing=
=3D"0" cellpadding=3D"0" style=3D"width:100%;table-layout:auto;margin: 0 au=
to;"> 
                                                              <tbody class=
=3D"c-text"> 
                                                               <tr> 
                                                                <td class=
=3D"text-container
                                        text-nounderlinelink
                                       
                                        text-blacklink
                                       " style=3D"font-size:15px;line-heigh=
t:20px;text-align:left;mso-line-height-rule:exactly;"> <b><a href=3D"http:/=
/t.support.accaglobal.com/r/=3Fid=3Dh1f7fea32,cf28cf9,14d696b&utm_source=3D=
adobecampaign&utm_medium=3Demail&utm_campaign=3Dteach_magazine_newsletter&u=
tm_content=3D&mid=3D528476722&rid=3D7938269&cid=3DDM845403&market=3DNE&regi=
on=3DAfrica&utm_date=3D2025-04-16&campaignlabel=3DTeach%20Magazine%20Newsle=
tter" target=3D"_blank" style=3D"color:rgb(89, 89, 89);text-decoration:none=
;">FTX-MYS exam withdrawal information</a></b> </td> 
                                                               </tr> 
                                                              </tbody> 
                                                             </table> </td>=
 
                                                           </tr> 
                                                          </tbody> 
                                                         </table> </td> 
                                                       </tr> 
                                                      </tbody> 
                                                     </table> </td> 
                                                    <td width=3D"20" style=
=3D"FONT-SIZE: 1px; LINE-HEIGHT: 1px; mso-line-height-rule:exactly;"> </td>=
 
                                                    <td width=3D"30" valign=
=3D"middle"> 
                                                     <table cellspacing=3D"=
0" cellpadding=3D"0" width=3D"100%" border=3D"0" style=3D"table-layout: aut=
o;width:100%;"> 
                                                      <tbody> 
                                                       <tr> 
                                                        <td align=3D"center=
"> 
                                                         <table class=3D"wF=
ull ee_notfixed c-container" border=3D"0" align=3D"center" width=3D"100%" c=
ellspacing=3D"0" cellpadding=3D"0" style=3D"width:100%;table-layout:auto;ma=
rgin: 0 auto;"> 
                                                          <tbody class=3D"c=
-icon icon-medium"> 
                                                           <tr class=3D"ico=
n-container" style=3D"position:relative;"> 
                                                            <td align=3D"ce=
nter" valign=3D"top" style=3D"line-height:1;position: relative;"> <a href=
=3D"http://t.support.accaglobal.com/r/=3Fid=3Dh1f7fea32,cf28cf9,14d696c&utm=
_source=3Dadobecampaign&utm_medium=3Demail&utm_campaign=3Dteach_magazine_ne=
wsletter&utm_content=3D&mid=3D528476722&rid=3D7938269&cid=3DDM845403&market=
=3DNE&region=3DAfrica&utm_date=3D2025-04-16&campaignlabel=3DTeach%20Magazin=
e%20Newsletter" target=3D"_blank"><img src=3D"https://marketing.accaglobal.=
com/content/dam/acca-email-templates/icons/black/Arrow-Alt.png" width=3D"35=
" height=3D"35" border=3D"0" alt=3D"" class=3D"c-icon__img ee_noresize ee_e=
ditable " style=3D"width:35px;display:block;outline:none;text-decoration:no=
ne;-ms-interpolation-mode:bicubic;border:none;"> </a> </td> 
                                                           </tr> 
                                                          </tbody> 
                                                         </table> </td> 
                                                       </tr> 
                                                      </tbody> 
                                                     </table> </td> 
                                                   </tr> 
                                                  </tbody> 
                                                 </table> </td> 
                                               </tr> 
                                              </tbody>
                                             </table> </td> 
                                           </tr> 
                                          </tbody> 
                                         </table> </td> 
                                       </tr> 
                                      </tbody> 
                                     </table> </td> 
                                   </tr> 
                                  </tbody> 
                                 </table> </th> 
                               </tr> 
                              </tbody> 
                             </table> </td> 
                            <td class=3D"h" style=3D";"></td> 
                           </tr> 
                          </tbody>
                         </table> </td> 
                       </tr> 
                      </tbody> 
                     </table> 
                     <table cellspacing=3D"0" cellpadding=3D"0" width=3D"10=
0%" border=3D"0" class=3D"container-wrapper"> 
                      <tbody> 
                       <tr> 
                        <td align=3D"center"> 
                         <table align=3D"center" class=3D"wFull ee_notfixed=
 c-container" border=3D"0" width=3D"100%" cellspacing=3D"0" cellpadding=3D"=
0" style=3D"table-layout:auto;
                            width:100%;
                            margin: 0 auto;
                            background-image: url('');
                            ;
                            ;"> 
                          <tbody class=3D"c-grid"> 
                           <tr> 
                            <td class=3D"h" style=3D";"></td> 
                            <td width=3D"100%" valign=3D"top" style=3D"vert=
ical-align: top"> 
                             <table width=3D"100%" class=3D"wFull" align=3D=
"center" border=3D"0" cellspacing=3D"0" cellpadding=3D"0"> 
                              <tbody> 
                               <tr> 
                                <th style=3D"min-height:1px;vertical-align:=
top;font-weight:normal;vertical-align: top; ;" width=3D"50%" valign=3D"top"=
 class=3D"grid-column
                                         tflex
                                        
                                        
                                    "> 
                                 <table width=3D"100%" class=3D"wFull" alig=
n=3D"center" border=3D"0" cellspacing=3D"0" cellpadding=3D"0"> 
                                  <tbody> 
                                   <tr> 
                                    <td class=3D"
                                                       
                                                       
                                                       
                                                        c-fgrid-padding-col=
umn-left-divide
                                                        c-fgrid-m-padding-c=
olumn-top-divide
                                                " style=3D"padding-top:0px;=
padding-right:10px;padding-left:0px;padding-bottom:0px;"> 
                                     <table cellspacing=3D"0" cellpadding=
=3D"0" width=3D"100%" border=3D"0" class=3D"container-wrapper"> 
                                      <tbody> 
                                       <tr> 
                                        <td align=3D"center"> 
                                         <table align=3D"center" class=3D"w=
Full ee_notfixed c-container" border=3D"0" width=3D"100%" cellspacing=3D"0"=
 cellpadding=3D"0" style=3D"width:100%;table-layout:auto;
                            width:100%;
                            margin: 0 auto;
                            background-image: url('');
                            ;
                            ;"> 
                                          <tbody class=3D"c-resource-item">=
 
                                           <tr> 
                                            <td style=3D"padding-top: 10px;=
 padding-bottom: 10px;"> 
                                             <table width=3D"100%" cellpadd=
ing=3D"0" cellspacing=3D"0"> 
                                              <tbody>
                                               <tr> 
                                                <td style=3D"padding: 20px;
                        border-left-width: 5px;
                        border-left-style: solid;
                        border-left-color:#c80000;"> 
                                                 <table width=3D"100%" cell=
padding=3D"0" cellspacing=3D"0"> 
                                                  <tbody> 
                                                   <tr> 
                                                    <td> 
                                                     <table width=3D"100%" =
cellpadding=3D"0" cellspacing=3D"0"> 
                                                      <tbody> 
                                                       <tr> 
                                                        <td> 
                                                         <table cellspacing=
=3D"0" cellpadding=3D"0" width=3D"100%" border=3D"0" style=3D"table-layout:=
 auto;width:100%;"> 
                                                          <tbody> 
                                                           <tr> 
                                                            <td> 
                                                             <table class=
=3D"wFull ee_notfixed c-container" border=3D"0" width=3D"100%" cellspacing=
=3D"0" cellpadding=3D"0" style=3D"width:100%;table-layout:auto;margin: 0 au=
to;"> 
                                                              <tbody class=
=3D"c-text"> 
                                                               <tr> 
                                                                <td class=
=3D"text-container
                                        text-nounderlinelink
                                       
                                        text-blacklink
                                       " style=3D"font-size:15px;line-heigh=
t:20px;text-align:left;mso-line-height-rule:exactly;"> <b><a href=3D"http:/=
/t.support.accaglobal.com/r/=3Fid=3Dh1f7fea32,cf28cf9,14d696d&utm_source=3D=
adobecampaign&utm_medium=3Demail&utm_campaign=3Dteach_magazine_newsletter&u=
tm_content=3D&mid=3D528476722&rid=3D7938269&cid=3DDM845403&market=3DNE&regi=
on=3DAfrica&utm_date=3D2025-04-16&campaignlabel=3DTeach%20Magazine%20Newsle=
tter" target=3D"_blank" style=3D"color:rgb(89, 89, 89);text-decoration:none=
;">LW-LSO exam withdrawal information</a></b> </td> 
                                                               </tr> 
                                                              </tbody> 
                                                             </table> </td>=
 
                                                           </tr> 
                                                          </tbody> 
                                                         </table> </td> 
                                                       </tr> 
                                                      </tbody> 
                                                     </table> </td> 
                                                    <td width=3D"20" style=
=3D"FONT-SIZE: 1px; LINE-HEIGHT: 1px; mso-line-height-rule:exactly;"> </td>=
 
                                                    <td width=3D"30" valign=
=3D"middle"> 
                                                     <table cellspacing=3D"=
0" cellpadding=3D"0" width=3D"100%" border=3D"0" style=3D"table-layout: aut=
o;width:100%;"> 
                                                      <tbody> 
                                                       <tr> 
                                                        <td align=3D"center=
"> 
                                                         <table class=3D"wF=
ull ee_notfixed c-container" border=3D"0" align=3D"center" width=3D"100%" c=
ellspacing=3D"0" cellpadding=3D"0" style=3D"width:100%;table-layout:auto;ma=
rgin: 0 auto;"> 
                                                          <tbody class=3D"c=
-icon icon-medium"> 
                                                           <tr class=3D"ico=
n-container" style=3D"position:relative;"> 
                                                            <td align=3D"ce=
nter" valign=3D"top" style=3D"line-height:1;position: relative;"> <a href=
=3D"http://t.support.accaglobal.com/r/=3Fid=3Dh1f7fea32,cf28cf9,14d696e&utm=
_source=3Dadobecampaign&utm_medium=3Demail&utm_campaign=3Dteach_magazine_ne=
wsletter&utm_content=3D&mid=3D528476722&rid=3D7938269&cid=3DDM845403&market=
=3DNE&region=3DAfrica&utm_date=3D2025-04-16&campaignlabel=3DTeach%20Magazin=
e%20Newsletter" target=3D"_blank"><img src=3D"https://marketing.accaglobal.=
com/content/dam/acca-email-templates/icons/black/Arrow-Alt.png" width=3D"35=
" height=3D"35" border=3D"0" alt=3D"" class=3D"c-icon__img ee_noresize ee_e=
ditable " style=3D"width:35px;display:block;outline:none;text-decoration:no=
ne;-ms-interpolation-mode:bicubic;border:none;"> </a> </td> 
                                                           </tr> 
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                                                         </table> </td> 
                                                       </tr> 
                                                      </tbody> 
                                                     </table> </td> 
                                                   </tr> 
                                                  </tbody> 
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                                               </tr> 
                                              </tbody>
                                             </table> </td> 
                                           </tr> 
                                          </tbody> 
                                         </table> </td> 
                                       </tr> 
                                      </tbody> 
                                     </table> </td> 
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                                  </tbody> 
                                 </table> </th> 
                                <th style=3D"min-height:1px;vertical-align:=
top;font-weight:normal;vertical-align: top; ;" width=3D"50%" valign=3D"top"=
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                                    "> 
                                 <table width=3D"100%" class=3D"wFull" alig=
n=3D"center" border=3D"0" cellspacing=3D"0" cellpadding=3D"0"> 
                                  <tbody> 
                                   <tr> 
                                    <td class=3D"
                                                       
                                                       
                                                       
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                                     <table cellspacing=3D"0" cellpadding=
=3D"0" width=3D"100%" border=3D"0" class=3D"container-wrapper"> 
                                      <tbody> 
                                       <tr> 
                                        <td align=3D"center"> 
                                         <table align=3D"center" class=3D"w=
Full ee_notfixed c-container" border=3D"0" width=3D"100%" cellspacing=3D"0"=
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                            background-image: url('');
                            ;
                            ;"> 
                                          <tbody class=3D"c-resource-item">=
 
                                           <tr> 
                                            <td style=3D"padding-top: 10px;=
 padding-bottom: 10px;"> 
                                             <table width=3D"100%" cellpadd=
ing=3D"0" cellspacing=3D"0"> 
                                              <tbody>
                                               <tr> 
                                                <td style=3D"padding: 20px;
                        border-left-width: 5px;
                        border-left-style: solid;
                        border-left-color:#c80000;"> 
                                                 <table width=3D"100%" cell=
padding=3D"0" cellspacing=3D"0"> 
                                                  <tbody> 
                                                   <tr> 
                                                    <td> 
                                                     <table width=3D"100%" =
cellpadding=3D"0" cellspacing=3D"0"> 
                                                      <tbody> 
                                                       <tr> 
                                                        <td> 
                                                         <table cellspacing=
=3D"0" cellpadding=3D"0" width=3D"100%" border=3D"0" style=3D"table-layout:=
 auto;width:100%;"> 
                                                          <tbody> 
                                                           <tr> 
                                                            <td> 
                                                             <table class=
=3D"wFull ee_notfixed c-container" border=3D"0" width=3D"100%" cellspacing=
=3D"0" cellpadding=3D"0" style=3D"width:100%;table-layout:auto;margin: 0 au=
to;"> 
                                                              <tbody class=
=3D"c-text"> 
                                                               <tr> 
                                                                <td class=
=3D"text-container
                                        text-nounderlinelink
                                       
                                        text-blacklink
                                       " style=3D"font-size:15px;line-heigh=
t:20px;text-align:left;mso-line-height-rule:exactly;"> <b><a href=3D"http:/=
/t.support.accaglobal.com/r/=3Fid=3Dh1f7fea32,cf28cf9,14d696f&utm_source=3D=
adobecampaign&utm_medium=3Demail&utm_campaign=3Dteach_magazine_newsletter&u=
tm_content=3D&mid=3D528476722&rid=3D7938269&cid=3DDM845403&market=3DNE&regi=
on=3DAfrica&utm_date=3D2025-04-16&campaignlabel=3DTeach%20Magazine%20Newsle=
tter" target=3D"_blank" style=3D"color:rgb(89, 89, 89);text-decoration:none=
;">TX-HUN exam withdrawal information</a></b> </td> 
                                                               </tr> 
                                                              </tbody> 
                                                             </table> </td>=
 
                                                           </tr> 
                                                          </tbody> 
                                                         </table> </td> 
                                                       </tr> 
                                                      </tbody> 
                                                     </table> </td> 
                                                    <td width=3D"20" style=
=3D"FONT-SIZE: 1px; LINE-HEIGHT: 1px; mso-line-height-rule:exactly;"> </td>=
 
                                                    <td width=3D"30" valign=
=3D"middle"> 
                                                     <table cellspacing=3D"=
0" cellpadding=3D"0" width=3D"100%" border=3D"0" style=3D"table-layout: aut=
o;width:100%;"> 
                                                      <tbody> 
                                                       <tr> 
                                                        <td align=3D"center=
"> 
                                                         <table class=3D"wF=
ull ee_notfixed c-container" border=3D"0" align=3D"center" width=3D"100%" c=
ellspacing=3D"0" cellpadding=3D"0" style=3D"width:100%;table-layout:auto;ma=
rgin: 0 auto;"> 
                                                          <tbody class=3D"c=
-icon icon-medium"> 
                                                           <tr class=3D"ico=
n-container" style=3D"position:relative;"> 
                                                            <td align=3D"ce=
nter" valign=3D"top" style=3D"line-height:1;position: relative;"> <a href=
=3D"http://t.support.accaglobal.com/r/=3Fid=3Dh1f7fea32,cf28cf9,14d6970&utm=
_source=3Dadobecampaign&utm_medium=3Demail&utm_campaign=3Dteach_magazine_ne=
wsletter&utm_content=3D&mid=3D528476722&rid=3D7938269&cid=3DDM845403&market=
=3DNE&region=3DAfrica&utm_date=3D2025-04-16&campaignlabel=3DTeach%20Magazin=
e%20Newsletter" target=3D"_blank"><img src=3D"https://marketing.accaglobal.=
com/content/dam/acca-email-templates/icons/black/Arrow-Alt.png" width=3D"35=
" height=3D"35" border=3D"0" alt=3D"" class=3D"c-icon__img ee_noresize ee_e=
ditable " style=3D"width:35px;display:block;outline:none;text-decoration:no=
ne;-ms-interpolation-mode:bicubic;border:none;"> </a> </td> 
                                                           </tr> 
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                                                   </tr> 
                                                  </tbody> 
                                                 </table> </td> 
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                               </tr> 
                              </tbody> 
                             </table> </td> 
                            <td class=3D"h" style=3D";"></td> 
                           </tr> 
                          </tbody>
                         </table> </td> 
                       </tr> 
                      </tbody> 
                     </table> </td> 
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                  </tbody> 
                 </table> </td> 
               </tr> 
              </tbody> 
             </table> 
             <table cellspacing=3D"0" cellpadding=3D"0" width=3D"100%" bord=
er=3D"0" class=3D"container-wrapper"> 
              <tbody> 
               <tr> 
                <td align=3D"center"> 
                 <table align=3D"center" class=3D"wFull ee_notfixed c-conta=
iner" border=3D"0" width=3D"600" cellspacing=3D"0" cellpadding=3D"0" style=
=3D"table-layout:auto;
                            width:600px;
                            margin: 0 auto;
                            background-image: url('');
                            ;
                            ;"> 
                  <tbody class=3D"c-wrapper" width=3D"100%" style=3D"width:=
100%;display:block;"> 
                   <tr width=3D"100%" class=3D"wrapper-container  " style=
=3D"display:table;width:100%;"> 
                    <td class=3D"
                       
                        no-padding-left-right c-wrapper-mobile-no-padding-l=
eft-right
                       " style=3D"padding-top:20px;padding-bottom:20px;padd=
ing-left:0;padding-right:0;"> 
                     <table cellspacing=3D"0" cellpadding=3D"0" width=3D"10=
0%" border=3D"0" class=3D"container-wrapper"> 
                      <tbody> 
                       <tr> 
                        <td align=3D"center"> 
                         <table align=3D"center" class=3D"wFull ee_notfixed=
 c-container" border=3D"0" width=3D"100%" cellspacing=3D"0" cellpadding=3D"=
0" style=3D"table-layout:auto;
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                            ;"> 
                          <tbody class=3D"c-grid"> 
                           <tr> 
                            <td class=3D"h" style=3D"background-color:#0000=
00;"></td> 
                            <td width=3D"100%" valign=3D"top" style=3D"vert=
ical-align: top"> 
                             <table width=3D"100%" class=3D"wFull" align=3D=
"center" border=3D"0" cellspacing=3D"0" cellpadding=3D"0"> 
                              <tbody> 
                               <tr> 
                                <th style=3D"min-height:1px;vertical-align:=
top;font-weight:normal;vertical-align: top; background-color:#000000;" widt=
h=3D"50%" valign=3D"top" class=3D"grid-column
                                         tflex
                                        
                                        
                                    "> 
                                 <table width=3D"100%" class=3D"wFull" alig=
n=3D"center" border=3D"0" cellspacing=3D"0" cellpadding=3D"0"> 
                                  <tbody> 
                                   <tr> 
                                    <td class=3D" c-fgrid-padding
                                                       
                                                        c-fgrid-m-padding
                                                        c-fgrid-m-padding-c=
olumn-top
                                                        noPadding
                                                       
                                                " style=3D"padding:20px;"> 
                                     <table cellspacing=3D"0" cellpadding=
=3D"0" width=3D"100%" border=3D"0" style=3D"table-layout: auto;width:100%;"=
> 
                                      <tbody> 
                                       <tr> 
                                        <td> 
                                         <table class=3D"wFull ee_notfixed =
c-container" border=3D"0" width=3D"100%" cellspacing=3D"0" cellpadding=3D"0=
" style=3D"width:100%;table-layout:auto;margin: 0 auto;"> 
                                          <tbody class=3D"c-text"> 
                                           <tr> 
                                            <td class=3D"text-container
                                        text-nounderlinelink
                                       
                                       
                                        text-whitelink" style=3D"font-size:=
15px;line-height:20px;text-align:left;mso-line-height-rule:exactly;"> <b><a=
 href=3D"http://t.support.accaglobal.com/r/=3Fid=3Dh1f7fea32,cf28cf9,14d697=
1&mid=3D528476722&rid=3D7938269&cid=3DDM845403&market=3DNE&region=3DAfrica&=
utm_date=3D2025-04-16&campaignlabel=3DTeach%20Magazine%20Newsletter" target=
=3D"_blank" style=3D"color:rgb(255, 255, 255);text-decoration:none;">Upcomi=
ng&nbsp;Virtual Careers Fair&nbsp;for students in Africa</a></b> </td> 
                                           </tr> 
                                          </tbody> 
                                         </table> </td> 
                                       </tr> 
                                      </tbody> 
                                     </table> 
                                     <table width=3D"100%" border=3D"0" cel=
lspacing=3D"0" cellpadding=3D"0" style=3D"table-layout: auto;"> 
                                      <tbody> 
                                       <tr> 
                                        <td height=3D"11" style=3D"font-siz=
e: 1px; line-height: 1px; mso-line-height-rule:exactly;
                        height:11px;"> </td> 
                                       </tr> 
                                       <tr> 
                                        <td height=3D"1" style=3D"font-size=
: 1px; line-height: 1px; mso-line-height-rule:exactly;
                height:1px;
                background-color:#d8d8d8;"> </td> 
                                       </tr> 
                                       <tr> 
                                        <td height=3D"11" style=3D"font-siz=
e: 1px; line-height: 1px; mso-line-height-rule:exactly;
                        height:11px;"> </td> 
                                       </tr> 
                                      </tbody> 
                                     </table> 
                                     <table cellspacing=3D"0" cellpadding=
=3D"0" width=3D"100%" border=3D"0" style=3D"table-layout: auto;width:100%;"=
> 
                                      <tbody> 
                                       <tr> 
                                        <td> 
                                         <table class=3D"wFull ee_notfixed =
c-container" border=3D"0" width=3D"100%" cellspacing=3D"0" cellpadding=3D"0=
" style=3D"width:100%;table-layout:auto;margin: 0 auto;"> 
                                          <tbody class=3D"c-text"> 
                                           <tr> 
                                            <td class=3D"text-container
                                        text-nounderlinelink
                                       
                                       
                                        text-whitelink" style=3D"font-size:=
15px;line-height:20px;text-align:left;mso-line-height-rule:exactly;"> <span=
 style=3D"color: rgb(255,255,255);">Do you teach in Africa=3F If so, please=
 share details of this upcoming event on 14 May with your students in which=
 they can connect with employers in real time and get expert career advice.=
</span> </td> 
                                           </tr> 
                                          </tbody> 
                                         </table> </td> 
                                       </tr> 
                                      </tbody> 
                                     </table> 
                                     <table width=3D"100%" border=3D"0" cel=
lspacing=3D"0" cellpadding=3D"0" style=3D"table-layout: auto;"> 
                                      <tbody> 
                                       <tr> 
                                        <td height=3D"15" style=3D"FONT-SIZ=
E: 1px; LINE-HEIGHT: 1px; mso-line-height-rule:exactly;
                height:15px;">&nbsp;</td> 
                                       </tr> 
                                      </tbody> 
                                     </table> 
                                     <table class=3D"wFull ee_notfixed c-co=
ntainer" border=3D"0" width=3D"100%" cellspacing=3D"0" cellpadding=3D"0" st=
yle=3D"width:100%;table-layout:auto;margin: 0 auto;"> 
                                      <tbody class=3D"c-button"> 
                                       <tr> 
                                        <td align=3D"left" valign=3D"top" s=
tyle=3D"FONT-SIZE: 1px; LINE-HEIGHT: 1px; mso-line-height-rule:exactly;" he=
ight=3D"38"> 
                                         <table border=3D"0" cellspacing=3D=
"0" cellpadding=3D"0" class=3D"button-full-width" width=3D"100%" style=3D"w=
idth:100%;border-spacing: 0; border-collapse: collapse; border:1px solid #f=
fffff;"> 
                                          <tbody> 
                                           <tr> 
                                            <td valign=3D"middle" align=3D"=
left" height=3D"38" style=3D"height:38px;color:white;white-space:nowrap;fon=
t-size:14px;line-height:16px;mso-line-height-rule:exactly;color:white; padd=
ing-top: 0px; padding-bottom: 0px;
                                                   ;
                                                   font-weight:normal;
                                                   ;
                                                   ;
                                                   padding-left:10px;
                                                   padding-right:10px;
                                                    " class=3D"button-middl=
e button-middle-cta"> <a style=3D"margin:0;text-decoration:none;color:white=
;" target=3D"_blank" href=3D"http://t.support.accaglobal.com/r/=3Fid=3Dh1f7=
fea32,cf28cf9,14d6972&mid=3D528476722&rid=3D7938269&cid=3DDM845403&market=
=3DNE&region=3DAfrica&utm_date=3D2025-04-16&campaignlabel=3DTeach%20Magazin=
e%20Newsletter"><b>Find out more</b> </a> </td> 
                                            <td align=3D"center" width=3D"2=
0" valign=3D"middle" class=3D"button-side-cta" style=3D"font-size: 1px; lin=
e-height:1; mso-line-height-rule:exactly;
                                       ;
                                       ;
                                       border-left:1px solid #ffffff;
                                       padding-left:8px;
                                       padding-right:8px; padding-top: 0px;=
 padding-bottom: 0px;"> <a style=3D"text-decoration:none;" target=3D"_blank=
" href=3D"http://t.support.accaglobal.com/r/=3Fid=3Dh1f7fea32,cf28cf9,14d69=
73&mid=3D528476722&rid=3D7938269&cid=3DDM845403&market=3DNE&region=3DAfrica=
&utm_date=3D2025-04-16&campaignlabel=3DTeach%20Magazine%20Newsletter"><img =
width=3D"16" align=3D"center" style=3D"outline:none;text-decoration:none;-m=
s-interpolation-mode:bicubic;border:none;display: block; width: 16px;" src=
=3D"https://marketing.accaglobal.com/content/dam/acca-email-templates/icons=
/white/ico-01.png"> </a> </td> 
                                           </tr> 
                                          </tbody> 
                                         </table> </td> 
                                       </tr> 
                                      </tbody> 
                                     </table> 
                                     <table width=3D"100%" border=3D"0" cel=
lspacing=3D"0" cellpadding=3D"0" style=3D"display:none;table-layout: auto;"=
 class=3D"spacer-mobile"> 
                                      <tbody> 
                                       <tr> 
                                        <td height=3D"20" style=3D"FONT-SIZ=
E: 1px; LINE-HEIGHT: 1px; mso-line-height-rule:exactly;
                height:20px;">&nbsp;</td> 
                                       </tr> 
                                      </tbody> 
                                     </table> </td> 
                                   </tr> 
                                  </tbody> 
                                 </table> </th> 
                                <th style=3D"min-height:1px;vertical-align:=
top;font-weight:normal;vertical-align: top; ;" width=3D"50%" valign=3D"top"=
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                                 <table width=3D"100%" class=3D"wFull" alig=
n=3D"center" border=3D"0" cellspacing=3D"0" cellpadding=3D"0"> 
                                  <tbody> 
                                   <tr> 
                                    <td class=3D"
                                                        c-fgrid-no-padding
                                                       
                                                       
                                                        noPadding
                                                       
                                                " style=3D"padding:0;"> 
                                     <table cellspacing=3D"0" cellpadding=
=3D"0" width=3D"100%" border=3D"0" class=3D"container-wrapper"> 
                                      <tbody> 
                                       <tr> 
                                        <td align=3D"left"> 
                                         <table align=3D"left" class=3D"wFu=
ll ee_notfixed c-container" border=3D"0" width=3D"100%" cellspacing=3D"0" c=
ellpadding=3D"0" style=3D"width:100%;table-layout:auto;
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                            background-image: url('');
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                                          <tbody class=3D"c-image"> 
                                           <tr class=3D"image-container "> 
                                            <td style=3D"line-height:1;posi=
tion: relative;" class=3D"c-image__td" align=3D"center"> 
                                              <a href=3D=
"http://t.support.accaglobal.com/r/=3Fid=3Dh1f7fea32,cf28cf9,14d6974&mid=3D=
528476722&rid=3D7938269&cid=3DDM845403&market=3DNE&region=3DAfrica&utm_date=
=3D2025-04-16&campaignlabel=3DTeach%20Magazine%20Newsletter" target=3D"_bla=
nk"><img width=3D"100%" src=3D"https://communications.accaglobal.com/conten=
t/dam/acca-media-email-templates/teach-ezine/teach-apr25-vcf-v2.jpg" alt=3D=
"Africa virtual careers fair" class=3D"mobile-view" style=3D"display:none;m=
ax-width:100%;outline:none;text-decoration:none;-ms-interpolation-mode:bicu=
bic;border:none;width:100%;"> </a> 
                                              <a href=3D"h=
ttp://t.support.accaglobal.com/r/=3Fid=3Dh1f7fea32,cf28cf9,14d6975&mid=3D52=
8476722&rid=3D7938269&cid=3DDM845403&market=3DNE&region=3DAfrica&utm_date=
=3D2025-04-16&campaignlabel=3DTeach%20Magazine%20Newsletter" target=3D"_bla=
nk"><img width=3D"300" src=3D"https://communications.accaglobal.com/content=
/dam/acca-media-email-templates/teach-ezine/teach-apr25-vcf-v2.jpg" alt=3D"=
Africa virtual careers fair" class=3D"h" style=3D"display:block;max-width:1=
00%;outline:none;text-decoration:none;-ms-interpolation-mode:bicubic;border=
:none;width:300px;
                          ;"> </a> </td> 
                                           </tr> 
                                          </tbody> 
                                         </table> </td> 
                                       </tr> 
                                      </tbody> 
                                     </table> </td> 
                                   </tr> 
                                  </tbody> 
                                 </table> </th> 
                               </tr> 
                              </tbody> 
                             </table> </td> 
                            <td class=3D"h" style=3D";"></td> 
                           </tr> 
                          </tbody>
                         </table> </td> 
                       </tr> 
                      </tbody> 
                     </table> 
                     <table width=3D"100%" border=3D"0" cellspacing=3D"0" c=
ellpadding=3D"0" style=3D"table-layout: auto;"> 
                      <tbody> 
                       <tr> 
                        <td height=3D"10" style=3D"FONT-SIZE: 1px; LINE-HEI=
GHT: 1px; mso-line-height-rule:exactly;
                height:10px;">&nbsp;</td> 
                       </tr> 
                      </tbody> 
                     </table> </td> 
                   </tr> 
                  </tbody> 
                 </table> </td> 
               </tr> 
              </tbody> 
             </table> 
             <table width=3D"100%" border=3D"0" cellspacing=3D"0" cellpaddi=
ng=3D"0" style=3D"table-layout: auto;"> 
              <tbody> 
               <tr> 
                <td height=3D"10" style=3D"FONT-SIZE: 1px; LINE-HEIGHT: 1px=
; mso-line-height-rule:exactly;
                height:10px;">&nbsp;</td> 
               </tr> 
              </tbody> 
             </table> 
             <table cellspacing=3D"0" cellpadding=3D"0" width=3D"100%" bord=
er=3D"0" class=3D"container-wrapper"> 
              <tbody> 
               <tr> 
                <td align=3D"center"> 
                 <table align=3D"center" class=3D"wFull ee_notfixed c-conta=
iner" border=3D"0" width=3D"600" cellspacing=3D"0" cellpadding=3D"0" style=
=3D"table-layout:auto;
                            width:600px;
                            margin: 0 auto;
                            background-image: url('');
                            ;
                            background-color:#f2f2f2;"> 
                  <tbody class=3D"c-wrapper" width=3D"100%" style=3D"width:=
100%;display:block;"> 
                   <tr width=3D"100%" class=3D"wrapper-container  " style=
=3D"display:table;width:100%;"> 
                    <td class=3D"
                       
                       
                        with-padding c-wrapper-mobile-with-padding" style=
=3D"padding:20px;"> 
                     <table cellspacing=3D"0" cellpadding=3D"0" width=3D"10=
0%" border=3D"0" class=3D"container-wrapper"> 
                      <tbody> 
                       <tr> 
                        <td align=3D"center"> 
                         <table align=3D"center" class=3D"wFull ee_notfixed=
 c-container" border=3D"0" width=3D"100%" cellspacing=3D"0" cellpadding=3D"=
0" style=3D"table-layout:auto;
                            width:100%;
                            margin: 0 auto;
                            background-image: url('');
                            ;
                            ;"> 
                          <tbody class=3D"c-section-title" style=3D"display=
:table;padding-bottom:5px;width:100%;"> 
                           <tr class=3D"c-section-title__container"> 
                            <td valign=3D"middle" width=3D"20" style=3D"lin=
e-height:1px; mso-line-height-rule:at-least;"> 
                             <table cellspacing=3D"0" cellpadding=3D"0" wid=
th=3D"100%" border=3D"0" style=3D"table-layout: auto;width:100%;"> 
                              <tbody> 
                               <tr> 
                                <td align=3D"left"> 
                                 <table class=3D"wFull ee_notfixed c-contai=
ner" border=3D"0" align=3D"left" width=3D"100%" cellspacing=3D"0" cellpaddi=
ng=3D"0" style=3D"table-layout:auto;margin: 0 auto;"> 
                                  <tbody class=3D"c-icon "> 
                                   <tr class=3D"icon-container" style=3D"po=
sition:relative;"> 
                                    <td align=3D"left" valign=3D"top" style=
=3D"vertical-align:middle;line-height:1;position: relative;"> <img src=3D"h=
ttps://marketing.accaglobal.com/content/dam/acca-email-templates/icons/red/=
Mem_Welc_ico-05.png" width=3D"20" height=3D"20" style=3D"width:20px;display=
:block;outline:none;text-decoration:none;-ms-interpolation-mode:bicubic;
=09=09=09=09=09=09=09 -webkit-box-shadow: 0px 0px 10px 0px transparent;
=09=09=09=09=09=09=09 -moz-box-shadow: 0px 0px 10px 0px transparent;
=09=09=09=09=09=09=09 box-shadow: 0px 0px 10px 0px transparent;" border=3D"=
0" alt=3D"" class=3D"c-icon__img ee_noresize ee_editable"> </td> 
                                   </tr> 
                                  </tbody> 
                                 </table> </td> 
                               </tr> 
                              </tbody> 
                             </table> </td> 
                            <td width=3D"10"></td> 
                            <td valign=3D"middle"> 
                             <table class=3D"wFull ee_notfixed c-container"=
 border=3D"0" width=3D"100%" cellspacing=3D"0" cellpadding=3D"0" style=3D"t=
able-layout:auto;margin: 0 auto;"> 
                              <tbody class=3D"c-headline"> 
                               <tr class=3D"headline-container"> 
                                <td class=3D" text-blacklink
                       
                       " style=3D"line-height:normal;mso-line-height-rule:e=
xactly;text-align:left;"> <h5 style=3D"margin:0;word-break:break-word;font-=
size:18px;line-height:25px;"> <b style=3D"font-size:inherit;">Exam resource=
s</b> </h5> </td> 
                               </tr> 
                              </tbody> 
                             </table> </td> 
                           </tr> 
                           <tr> 
                            <td colspan=3D"3"> 
                             <table width=3D"100%" border=3D"0" cellspacing=
=3D"0" cellpadding=3D"0" style=3D"table-layout: auto;"> 
                              <tbody> 
                               <tr> 
                                <td height=3D"7" style=3D"font-size: 1px; l=
ine-height: 1px; mso-line-height-rule:exactly;
                        height:7px;"> </td> 
                               </tr> 
                               <tr> 
                                <td height=3D"1" style=3D"font-size: 1px; l=
ine-height: 1px; mso-line-height-rule:exactly;
                height:1px;
                background-color:#d8d8d8;"> </td> 
                               </tr> 
                               <tr> 
                                <td height=3D"10" style=3D"font-size: 1px; =
line-height: 1px; mso-line-height-rule:exactly;
                        height:10px;"> </td> 
                               </tr> 
                              </tbody> 
                             </table> </td> 
                           </tr> 
                          </tbody> 
                         </table> </td> 
                       </tr> 
                      </tbody> 
                     </table> 
                     <table cellspacing=3D"0" cellpadding=3D"0" width=3D"10=
0%" border=3D"0" style=3D"table-layout: auto;width:100%;"> 
                      <tbody> 
                       <tr> 
                        <td> 
                         <table class=3D"wFull ee_notfixed c-container" bor=
der=3D"0" width=3D"100%" cellspacing=3D"0" cellpadding=3D"0" style=3D"table=
-layout:auto;margin: 0 auto;"> 
                          <tbody class=3D"c-text"> 
                           <tr> 
                            <td class=3D"text-container
                                        text-nounderlinelink
                                        text-redlink
                                       
                                       " style=3D"font-size:15px;line-heigh=
t:20px;text-align:left;mso-line-height-rule:exactly;"> <p style=3D"margin-t=
op:0;margin-bottom:0;color:rgb(89, 89, 89);word-break:break-word;">Resource=
s to help prepare your students for the ACCA Qualification Applied Knowledg=
e, Applied Skills and Strategic Professional exams, as well as the&nbsp;Fou=
ndations in Accountancy exams.</p> <p style=3D"margin-top:0;margin-bottom:0=
;color:rgb(89, 89, 89);word-break:break-word;">&nbsp;</p> </td> 
                           </tr> 
                          </tbody> 
                         </table> </td> 
                       </tr> 
                      </tbody> 
                     </table> 
                     <table cellspacing=3D"0" cellpadding=3D"0" width=3D"10=
0%" border=3D"0" class=3D"container-wrapper"> 
                      <tbody> 
                       <tr> 
                        <td align=3D"center"> 
                         <table align=3D"center" class=3D"wFull ee_notfixed=
 c-container" border=3D"0" width=3D"100%" cellspacing=3D"0" cellpadding=3D"=
0" style=3D"table-layout:auto;
                            width:100%;
                            margin: 0 auto;
                            background-image: url('');
                            ;
                            ;"> 
                          <tbody class=3D"c-grid"> 
                           <tr class=3D"c-grid-wrapper"> 
                            <th style=3D"min-height:1px;vertical-align:top;=
font-weight:normal;;" width=3D"47%" valign=3D"top" class=3D"tflex grid-colu=
mn column-left
          no-padding-left
           c-grid-mobile-divide
          "> 
                             <table class=3D"wFull ee_notfixed c-container"=
 border=3D"0" width=3D"100%" cellspacing=3D"0" cellpadding=3D"0" style=3D"w=
idth:100%;table-layout:auto;margin: 0 auto;"> 
                              <tbody class=3D"c-button"> 
                               <tr> 
                                <td align=3D"left" valign=3D"top" style=3D"=
FONT-SIZE: 1px; LINE-HEIGHT: 1px; mso-line-height-rule:exactly;" height=3D"=
38"> 
                                 <table border=3D"0" cellspacing=3D"0" cell=
padding=3D"0" class=3D"button-full-width" width=3D"100%" style=3D"width:100=
%;border-spacing: 0; border-collapse: collapse; ;"> 
                                  <tbody> 
                                   <tr> 
                                    <td valign=3D"middle" align=3D"left" he=
ight=3D"38" style=3D"height:38px;color:white;white-space:nowrap;font-size:1=
4px;line-height:16px;mso-line-height-rule:exactly;color:white; padding-top:=
 0px; padding-bottom: 0px;
                                                   background-color:#ffffff=
;
                                                   font-weight:normal;
                                                   ;
                                                   ;
                                                   padding-left:10px;
                                                   padding-right:10px;
                                                    " class=3D"button-middl=
e button-middle-cta"> <a style=3D"margin:0;text-decoration:none;color:white=
;" target=3D"_blank" href=3D"http://t.support.accaglobal.com/r/=3Fid=3Dh1f7=
fea32,cf28cf9,14d6976&utm_source=3Dadobecampaign&utm_medium=3Demail&utm_cam=
paign=3Dteach_magazine_newsletter&utm_content=3D&mid=3D528476722&rid=3D7938=
269&cid=3DDM845403&market=3DNE&region=3DAfrica&utm_date=3D2025-04-16&campai=
gnlabel=3DTeach%20Magazine%20Newsletter"><span style=3D"color: rgb(89,89,89=
);">Business and Technology (BT)</span> </a> </td> 
                                    <td align=3D"center" width=3D"20" valig=
n=3D"middle" class=3D"button-side-cta" style=3D"font-size: 1px; line-height=
:1; mso-line-height-rule:exactly;
                                       background-color:#ffffff;
                                       ;
                                       ;
                                       ;
                                       padding-right:8px; padding-top: 0px;=
 padding-bottom: 0px;"> <a style=3D"text-decoration:none;" target=3D"_blank=
" href=3D"http://t.support.accaglobal.com/r/=3Fid=3Dh1f7fea32,cf28cf9,14d69=
77&utm_source=3Dadobecampaign&utm_medium=3Demail&utm_campaign=3Dteach_magaz=
ine_newsletter&utm_content=3D&mid=3D528476722&rid=3D7938269&cid=3DDM845403&=
market=3DNE&region=3DAfrica&utm_date=3D2025-04-16&campaignlabel=3DTeach%20M=
agazine%20Newsletter"><img width=3D"16" align=3D"center" style=3D"outline:n=
one;text-decoration:none;-ms-interpolation-mode:bicubic;border:none;display=
: block; width: 16px;" src=3D"https://marketing.accaglobal.com/content/dam/=
acca-email-templates/icons/red/ico-15.png"> </a> </td> 
                                   </tr> 
                                  </tbody> 
                                 </table> </td> 
                               </tr> 
                              </tbody> 
                             </table> 
                             <table width=3D"100%" border=3D"0" cellspacing=
=3D"0" cellpadding=3D"0" style=3D"table-layout: auto;"> 
                              <tbody> 
                               <tr> 
                                <td height=3D"10" style=3D"FONT-SIZE: 1px; =
LINE-HEIGHT: 1px; mso-line-height-rule:exactly;
                height:10px;">&nbsp;</td> 
                               </tr> 
                              </tbody> 
                             </table> 
                             <table class=3D"wFull ee_notfixed c-container"=
 border=3D"0" width=3D"100%" cellspacing=3D"0" cellpadding=3D"0" style=3D"w=
idth:100%;table-layout:auto;margin: 0 auto;"> 
                              <tbody class=3D"c-button"> 
                               <tr> 
                                <td align=3D"left" valign=3D"top" style=3D"=
FONT-SIZE: 1px; LINE-HEIGHT: 1px; mso-line-height-rule:exactly;" height=3D"=
38"> 
                                 <table border=3D"0" cellspacing=3D"0" cell=
padding=3D"0" class=3D"button-full-width" width=3D"100%" style=3D"width:100=
%;border-spacing: 0; border-collapse: collapse; ;"> 
                                  <tbody> 
                                   <tr> 
                                    <td valign=3D"middle" align=3D"left" he=
ight=3D"38" style=3D"height:38px;color:white;white-space:nowrap;font-size:1=
4px;line-height:16px;mso-line-height-rule:exactly;color:white; padding-top:=
 0px; padding-bottom: 0px;
                                                   background-color:#ffffff=
;
                                                   font-weight:normal;
                                                   ;
                                                   ;
                                                   padding-left:10px;
                                                   padding-right:10px;
                                                    " class=3D"button-middl=
e button-middle-cta"> <a style=3D"margin:0;text-decoration:none;color:white=
;" target=3D"_blank" href=3D"http://t.support.accaglobal.com/r/=3Fid=3Dh1f7=
fea32,cf28cf9,14d6978&utm_source=3Dadobecampaign&utm_medium=3Demail&utm_cam=
paign=3Dteach_magazine_newsletter&utm_content=3D&mid=3D528476722&rid=3D7938=
269&cid=3DDM845403&market=3DNE&region=3DAfrica&utm_date=3D2025-04-16&campai=
gnlabel=3DTeach%20Magazine%20Newsletter"><span style=3D"color: rgb(89,89,89=
);">Management Accounting (MA)</span> </a> </td> 
                                    <td align=3D"center" width=3D"20" valig=
n=3D"middle" class=3D"button-side-cta" style=3D"font-size: 1px; line-height=
:1; mso-line-height-rule:exactly;
                                       background-color:#ffffff;
                                       ;
                                       ;
                                       ;
                                       padding-right:8px; padding-top: 0px;=
 padding-bottom: 0px;"> <a style=3D"text-decoration:none;" target=3D"_blank=
" href=3D"http://t.support.accaglobal.com/r/=3Fid=3Dh1f7fea32,cf28cf9,14d69=
79&utm_source=3Dadobecampaign&utm_medium=3Demail&utm_campaign=3Dteach_magaz=
ine_newsletter&utm_content=3D&mid=3D528476722&rid=3D7938269&cid=3DDM845403&=
market=3DNE&region=3DAfrica&utm_date=3D2025-04-16&campaignlabel=3DTeach%20M=
agazine%20Newsletter"><img width=3D"16" align=3D"center" style=3D"outline:n=
one;text-decoration:none;-ms-interpolation-mode:bicubic;border:none;display=
: block; width: 16px;" src=3D"https://marketing.accaglobal.com/content/dam/=
acca-email-templates/icons/red/ico-15.png"> </a> </td> 
                                   </tr> 
                                  </tbody> 
                                 </table> </td> 
                               </tr> 
                              </tbody> 
                             </table> 
                             <table width=3D"100%" border=3D"0" cellspacing=
=3D"0" cellpadding=3D"0" style=3D"table-layout: auto;"> 
                              <tbody> 
                               <tr> 
                                <td height=3D"10" style=3D"FONT-SIZE: 1px; =
LINE-HEIGHT: 1px; mso-line-height-rule:exactly;
                height:10px;">&nbsp;</td> 
                               </tr> 
                              </tbody> 
                             </table> 
                             <table class=3D"wFull ee_notfixed c-container"=
 border=3D"0" width=3D"100%" cellspacing=3D"0" cellpadding=3D"0" style=3D"w=
idth:100%;table-layout:auto;margin: 0 auto;"> 
                              <tbody class=3D"c-button"> 
                               <tr> 
                                <td align=3D"left" valign=3D"top" style=3D"=
FONT-SIZE: 1px; LINE-HEIGHT: 1px; mso-line-height-rule:exactly;" height=3D"=
38"> 
                                 <table border=3D"0" cellspacing=3D"0" cell=
padding=3D"0" class=3D"button-full-width" width=3D"100%" style=3D"width:100=
%;border-spacing: 0; border-collapse: collapse; ;"> 
                                  <tbody> 
                                   <tr> 
                                    <td valign=3D"middle" align=3D"left" he=
ight=3D"38" style=3D"height:38px;color:white;white-space:nowrap;font-size:1=
4px;line-height:16px;mso-line-height-rule:exactly;color:white; padding-top:=
 0px; padding-bottom: 0px;
                                                   background-color:#ffffff=
;
                                                   font-weight:normal;
                                                   ;
                                                   ;
                                                   padding-left:10px;
                                                   padding-right:10px;
                                                    " class=3D"button-middl=
e button-middle-cta"> <a style=3D"margin:0;text-decoration:none;color:white=
;" target=3D"_blank" href=3D"http://t.support.accaglobal.com/r/=3Fid=3Dh1f7=
fea32,cf28cf9,14d697a&utm_source=3Dadobecampaign&utm_medium=3Demail&utm_cam=
paign=3Dteach_magazine_newsletter&utm_content=3D&mid=3D528476722&rid=3D7938=
269&cid=3DDM845403&market=3DNE&region=3DAfrica&utm_date=3D2025-04-16&campai=
gnlabel=3DTeach%20Magazine%20Newsletter"><span style=3D"color: rgb(89,89,89=
);">Financial Accounting (FA)</span> </a> </td> 
                                    <td align=3D"center" width=3D"20" valig=
n=3D"middle" class=3D"button-side-cta" style=3D"font-size: 1px; line-height=
:1; mso-line-height-rule:exactly;
                                       background-color:#ffffff;
                                       ;
                                       ;
                                       ;
                                       padding-right:8px; padding-top: 0px;=
 padding-bottom: 0px;"> <a style=3D"text-decoration:none;" target=3D"_blank=
" href=3D"http://t.support.accaglobal.com/r/=3Fid=3Dh1f7fea32,cf28cf9,14d69=
7b&utm_source=3Dadobecampaign&utm_medium=3Demail&utm_campaign=3Dteach_magaz=
ine_newsletter&utm_content=3D&mid=3D528476722&rid=3D7938269&cid=3DDM845403&=
market=3DNE&region=3DAfrica&utm_date=3D2025-04-16&campaignlabel=3DTeach%20M=
agazine%20Newsletter"><img width=3D"16" align=3D"center" style=3D"outline:n=
one;text-decoration:none;-ms-interpolation-mode:bicubic;border:none;display=
: block; width: 16px;" src=3D"https://marketing.accaglobal.com/content/dam/=
acca-email-templates/icons/red/ico-15.png"> </a> </td> 
                                   </tr> 
                                  </tbody> 
                                 </table> </td> 
                               </tr> 
                              </tbody> 
                             </table> 
                             <table width=3D"100%" border=3D"0" cellspacing=
=3D"0" cellpadding=3D"0" style=3D"table-layout: auto;"> 
                              <tbody> 
                               <tr> 
                                <td height=3D"10" style=3D"FONT-SIZE: 1px; =
LINE-HEIGHT: 1px; mso-line-height-rule:exactly;
                height:10px;">&nbsp;</td> 
                               </tr> 
                              </tbody> 
                             </table> 
                             <table class=3D"wFull ee_notfixed c-container"=
 border=3D"0" width=3D"100%" cellspacing=3D"0" cellpadding=3D"0" style=3D"w=
idth:100%;table-layout:auto;margin: 0 auto;"> 
                              <tbody class=3D"c-button"> 
                               <tr> 
                                <td align=3D"left" valign=3D"top" style=3D"=
FONT-SIZE: 1px; LINE-HEIGHT: 1px; mso-line-height-rule:exactly;" height=3D"=
38"> 
                                 <table border=3D"0" cellspacing=3D"0" cell=
padding=3D"0" class=3D"button-full-width" width=3D"100%" style=3D"width:100=
%;border-spacing: 0; border-collapse: collapse; ;"> 
                                  <tbody> 
                                   <tr> 
                                    <td valign=3D"middle" align=3D"left" he=
ight=3D"38" style=3D"height:38px;color:white;white-space:nowrap;font-size:1=
4px;line-height:16px;mso-line-height-rule:exactly;color:white; padding-top:=
 0px; padding-bottom: 0px;
                                                   background-color:#ffffff=
;
                                                   font-weight:normal;
                                                   ;
                                                   ;
                                                   padding-left:10px;
                                                   padding-right:10px;
                                                    " class=3D"button-middl=
e button-middle-cta"> <a style=3D"margin:0;text-decoration:none;color:white=
;" target=3D"_blank" href=3D"http://t.support.accaglobal.com/r/=3Fid=3Dh1f7=
fea32,cf28cf9,14d697c&utm_source=3Dadobecampaign&utm_medium=3Demail&utm_cam=
paign=3Dteach_magazine_newsletter&utm_content=3D&mid=3D528476722&rid=3D7938=
269&cid=3DDM845403&market=3DNE&region=3DAfrica&utm_date=3D2025-04-16&campai=
gnlabel=3DTeach%20Magazine%20Newsletter"><span style=3D"color: rgb(89,89,89=
);">Corporate and Business Law (LW)</span> </a> </td> 
                                    <td align=3D"center" width=3D"20" valig=
n=3D"middle" class=3D"button-side-cta" style=3D"font-size: 1px; line-height=
:1; mso-line-height-rule:exactly;
                                       background-color:#ffffff;
                                       ;
                                       ;
                                       ;
                                       padding-right:8px; padding-top: 0px;=
 padding-bottom: 0px;"> <a style=3D"text-decoration:none;" target=3D"_blank=
" href=3D"http://t.support.accaglobal.com/r/=3Fid=3Dh1f7fea32,cf28cf9,14d69=
7d&utm_source=3Dadobecampaign&utm_medium=3Demail&utm_campaign=3Dteach_magaz=
ine_newsletter&utm_content=3D&mid=3D528476722&rid=3D7938269&cid=3DDM845403&=
market=3DNE&region=3DAfrica&utm_date=3D2025-04-16&campaignlabel=3DTeach%20M=
agazine%20Newsletter"><img width=3D"16" align=3D"center" style=3D"outline:n=
one;text-decoration:none;-ms-interpolation-mode:bicubic;border:none;display=
: block; width: 16px;" src=3D"https://marketing.accaglobal.com/content/dam/=
acca-email-templates/icons/red/ico-15.png"> </a> </td> 
                                   </tr> 
                                  </tbody> 
                                 </table> </td> 
                               </tr> 
                              </tbody> 
                             </table> 
                             <table width=3D"100%" border=3D"0" cellspacing=
=3D"0" cellpadding=3D"0" style=3D"table-layout: auto;"> 
                              <tbody> 
                               <tr> 
                                <td height=3D"10" style=3D"FONT-SIZE: 1px; =
LINE-HEIGHT: 1px; mso-line-height-rule:exactly;
                height:10px;">&nbsp;</td> 
                               </tr> 
                              </tbody> 
                             </table> 
                             <table class=3D"wFull ee_notfixed c-container"=
 border=3D"0" width=3D"100%" cellspacing=3D"0" cellpadding=3D"0" style=3D"w=
idth:100%;table-layout:auto;margin: 0 auto;"> 
                              <tbody class=3D"c-button"> 
                               <tr> 
                                <td align=3D"left" valign=3D"top" style=3D"=
FONT-SIZE: 1px; LINE-HEIGHT: 1px; mso-line-height-rule:exactly;" height=3D"=
38"> 
                                 <table border=3D"0" cellspacing=3D"0" cell=
padding=3D"0" class=3D"button-full-width" width=3D"100%" style=3D"width:100=
%;border-spacing: 0; border-collapse: collapse; ;"> 
                                  <tbody> 
                                   <tr> 
                                    <td valign=3D"middle" align=3D"left" he=
ight=3D"38" style=3D"height:38px;color:white;white-space:nowrap;font-size:1=
4px;line-height:16px;mso-line-height-rule:exactly;color:white; padding-top:=
 0px; padding-bottom: 0px;
                                                   background-color:#ffffff=
;
                                                   font-weight:normal;
                                                   ;
                                                   ;
                                                   padding-left:10px;
                                                   padding-right:10px;
                                                    " class=3D"button-middl=
e button-middle-cta"> <a style=3D"margin:0;text-decoration:none;color:white=
;" target=3D"_blank" href=3D"http://t.support.accaglobal.com/r/=3Fid=3Dh1f7=
fea32,cf28cf9,14d697e&utm_source=3Dadobecampaign&utm_medium=3Demail&utm_cam=
paign=3Dteach_magazine_newsletter&utm_content=3D&mid=3D528476722&rid=3D7938=
269&cid=3DDM845403&market=3DNE&region=3DAfrica&utm_date=3D2025-04-16&campai=
gnlabel=3DTeach%20Magazine%20Newsletter"><span style=3D"color: rgb(89,89,89=
);">Performance Management (PM)</span> </a> </td> 
                                    <td align=3D"center" width=3D"20" valig=
n=3D"middle" class=3D"button-side-cta" style=3D"font-size: 1px; line-height=
:1; mso-line-height-rule:exactly;
                                       background-color:#ffffff;
                                       ;
                                       ;
                                       ;
                                       padding-right:8px; padding-top: 0px;=
 padding-bottom: 0px;"> <a style=3D"text-decoration:none;" target=3D"_blank=
" href=3D"http://t.support.accaglobal.com/r/=3Fid=3Dh1f7fea32,cf28cf9,14d69=
7f&utm_source=3Dadobecampaign&utm_medium=3Demail&utm_campaign=3Dteach_magaz=
ine_newsletter&utm_content=3D&mid=3D528476722&rid=3D7938269&cid=3DDM845403&=
market=3DNE&region=3DAfrica&utm_date=3D2025-04-16&campaignlabel=3DTeach%20M=
agazine%20Newsletter"><img width=3D"16" align=3D"center" style=3D"outline:n=
one;text-decoration:none;-ms-interpolation-mode:bicubic;border:none;display=
: block; width: 16px;" src=3D"https://marketing.accaglobal.com/content/dam/=
acca-email-templates/icons/red/ico-15.png"> </a> </td> 
                                   </tr> 
                                  </tbody> 
                                 </table> </td> 
                               </tr> 
                              </tbody> 
                             </table> 
                             <table width=3D"100%" border=3D"0" cellspacing=
=3D"0" cellpadding=3D"0" style=3D"table-layout: auto;"> 
                              <tbody> 
                               <tr> 
                                <td height=3D"10" style=3D"FONT-SIZE: 1px; =
LINE-HEIGHT: 1px; mso-line-height-rule:exactly;
                height:10px;">&nbsp;</td> 
                               </tr> 
                              </tbody> 
                             </table> 
                             <table class=3D"wFull ee_notfixed c-container"=
 border=3D"0" width=3D"100%" cellspacing=3D"0" cellpadding=3D"0" style=3D"w=
idth:100%;table-layout:auto;margin: 0 auto;"> 
                              <tbody class=3D"c-button"> 
                               <tr> 
                                <td align=3D"left" valign=3D"top" style=3D"=
FONT-SIZE: 1px; LINE-HEIGHT: 1px; mso-line-height-rule:exactly;" height=3D"=
38"> 
                                 <table border=3D"0" cellspacing=3D"0" cell=
padding=3D"0" class=3D"button-full-width" width=3D"100%" style=3D"width:100=
%;border-spacing: 0; border-collapse: collapse; ;"> 
                                  <tbody> 
                                   <tr> 
                                    <td valign=3D"middle" align=3D"left" he=
ight=3D"38" style=3D"height:38px;color:white;white-space:nowrap;font-size:1=
4px;line-height:16px;mso-line-height-rule:exactly;color:white; padding-top:=
 0px; padding-bottom: 0px;
                                                   background-color:#ffffff=
;
                                                   font-weight:normal;
                                                   ;
                                                   ;
                                                   padding-left:10px;
                                                   padding-right:10px;
                                                    " class=3D"button-middl=
e button-middle-cta"> <a style=3D"margin:0;text-decoration:none;color:white=
;" target=3D"_blank" href=3D"http://t.support.accaglobal.com/r/=3Fid=3Dh1f7=
fea32,cf28cf9,14d6980&utm_source=3Dadobecampaign&utm_medium=3Demail&utm_cam=
paign=3Dteach_magazine_newsletter&utm_content=3D&mid=3D528476722&rid=3D7938=
269&cid=3DDM845403&market=3DNE&region=3DAfrica&utm_date=3D2025-04-16&campai=
gnlabel=3DTeach%20Magazine%20Newsletter"><span style=3D"color: rgb(89,89,89=
);">Taxation (TX)</span> </a> </td> 
                                    <td align=3D"center" width=3D"20" valig=
n=3D"middle" class=3D"button-side-cta" style=3D"font-size: 1px; line-height=
:1; mso-line-height-rule:exactly;
                                       background-color:#ffffff;
                                       ;
                                       ;
                                       ;
                                       padding-right:8px; padding-top: 0px;=
 padding-bottom: 0px;"> <a style=3D"text-decoration:none;" target=3D"_blank=
" href=3D"http://t.support.accaglobal.com/r/=3Fid=3Dh1f7fea32,cf28cf9,14d69=
81&utm_source=3Dadobecampaign&utm_medium=3Demail&utm_campaign=3Dteach_magaz=
ine_newsletter&utm_content=3D&mid=3D528476722&rid=3D7938269&cid=3DDM845403&=
market=3DNE&region=3DAfrica&utm_date=3D2025-04-16&campaignlabel=3DTeach%20M=
agazine%20Newsletter"><img width=3D"16" align=3D"center" style=3D"outline:n=
one;text-decoration:none;-ms-interpolation-mode:bicubic;border:none;display=
: block; width: 16px;" src=3D"https://marketing.accaglobal.com/content/dam/=
acca-email-templates/icons/red/ico-15.png"> </a> </td> 
                                   </tr> 
                                  </tbody> 
                                 </table> </td> 
                               </tr> 
                              </tbody> 
                             </table> 
                             <table width=3D"100%" border=3D"0" cellspacing=
=3D"0" cellpadding=3D"0" style=3D"table-layout: auto;"> 
                              <tbody> 
                               <tr> 
                                <td height=3D"10" style=3D"FONT-SIZE: 1px; =
LINE-HEIGHT: 1px; mso-line-height-rule:exactly;
                height:10px;">&nbsp;</td> 
                               </tr> 
                              </tbody> 
                             </table> 
                             <table class=3D"wFull ee_notfixed c-container"=
 border=3D"0" width=3D"100%" cellspacing=3D"0" cellpadding=3D"0" style=3D"w=
idth:100%;table-layout:auto;margin: 0 auto;"> 
                              <tbody class=3D"c-button"> 
                               <tr> 
                                <td align=3D"left" valign=3D"top" style=3D"=
FONT-SIZE: 1px; LINE-HEIGHT: 1px; mso-line-height-rule:exactly;" height=3D"=
38"> 
                                 <table border=3D"0" cellspacing=3D"0" cell=
padding=3D"0" class=3D"button-full-width" width=3D"100%" style=3D"width:100=
%;border-spacing: 0; border-collapse: collapse; ;"> 
                                  <tbody> 
                                   <tr> 
                                    <td valign=3D"middle" align=3D"left" he=
ight=3D"38" style=3D"height:38px;color:white;white-space:nowrap;font-size:1=
4px;line-height:16px;mso-line-height-rule:exactly;color:white; padding-top:=
 0px; padding-bottom: 0px;
                                                   background-color:#ffffff=
;
                                                   font-weight:normal;
                                                   ;
                                                   ;
                                                   padding-left:10px;
                                                   padding-right:10px;
                                                    " class=3D"button-middl=
e button-middle-cta"> <a style=3D"margin:0;text-decoration:none;color:white=
;" target=3D"_blank" href=3D"http://t.support.accaglobal.com/r/=3Fid=3Dh1f7=
fea32,cf28cf9,14d6982&utm_source=3Dadobecampaign&utm_medium=3Demail&utm_cam=
paign=3Dteach_magazine_newsletter&utm_content=3D&mid=3D528476722&rid=3D7938=
269&cid=3DDM845403&market=3DNE&region=3DAfrica&utm_date=3D2025-04-16&campai=
gnlabel=3DTeach%20Magazine%20Newsletter"><span style=3D"color: rgb(89,89,89=
);">Financial Reporting (FR)</span> </a> </td> 
                                    <td align=3D"center" width=3D"20" valig=
n=3D"middle" class=3D"button-side-cta" style=3D"font-size: 1px; line-height=
:1; mso-line-height-rule:exactly;
                                       background-color:#ffffff;
                                       ;
                                       ;
                                       ;
                                       padding-right:8px; padding-top: 0px;=
 padding-bottom: 0px;"> <a style=3D"text-decoration:none;" target=3D"_blank=
" href=3D"http://t.support.accaglobal.com/r/=3Fid=3Dh1f7fea32,cf28cf9,14d69=
83&utm_source=3Dadobecampaign&utm_medium=3Demail&utm_campaign=3Dteach_magaz=
ine_newsletter&utm_content=3D&mid=3D528476722&rid=3D7938269&cid=3DDM845403&=
market=3DNE&region=3DAfrica&utm_date=3D2025-04-16&campaignlabel=3DTeach%20M=
agazine%20Newsletter"><img width=3D"16" align=3D"center" style=3D"outline:n=
one;text-decoration:none;-ms-interpolation-mode:bicubic;border:none;display=
: block; width: 16px;" src=3D"https://marketing.accaglobal.com/content/dam/=
acca-email-templates/icons/red/ico-15.png"> </a> </td> 
                                   </tr> 
                                  </tbody> 
                                 </table> </td> 
                               </tr> 
                              </tbody> 
                             </table> 
                             <table width=3D"100%" border=3D"0" cellspacing=
=3D"0" cellpadding=3D"0" style=3D"table-layout: auto;"> 
                              <tbody> 
                               <tr> 
                                <td height=3D"10" style=3D"FONT-SIZE: 1px; =
LINE-HEIGHT: 1px; mso-line-height-rule:exactly;
                height:10px;">&nbsp;</td> 
                               </tr> 
                              </tbody> 
                             </table> 
                             <table class=3D"wFull ee_notfixed c-container"=
 border=3D"0" width=3D"100%" cellspacing=3D"0" cellpadding=3D"0" style=3D"w=
idth:100%;table-layout:auto;margin: 0 auto;"> 
                              <tbody class=3D"c-button"> 
                               <tr> 
                                <td align=3D"left" valign=3D"top" style=3D"=
FONT-SIZE: 1px; LINE-HEIGHT: 1px; mso-line-height-rule:exactly;" height=3D"=
38"> 
                                 <table border=3D"0" cellspacing=3D"0" cell=
padding=3D"0" class=3D"button-full-width" width=3D"100%" style=3D"width:100=
%;border-spacing: 0; border-collapse: collapse; ;"> 
                                  <tbody> 
                                   <tr> 
                                    <td valign=3D"middle" align=3D"left" he=
ight=3D"38" style=3D"height:38px;color:white;white-space:nowrap;font-size:1=
4px;line-height:16px;mso-line-height-rule:exactly;color:white; padding-top:=
 0px; padding-bottom: 0px;
                                                   background-color:#ffffff=
;
                                                   font-weight:normal;
                                                   ;
                                                   ;
                                                   padding-left:10px;
                                                   padding-right:10px;
                                                    " class=3D"button-middl=
e button-middle-cta"> <a style=3D"margin:0;text-decoration:none;color:white=
;" target=3D"_blank" href=3D"http://t.support.accaglobal.com/r/=3Fid=3Dh1f7=
fea32,cf28cf9,14d6984&utm_source=3Dadobecampaign&utm_medium=3Demail&utm_cam=
paign=3Dteach_magazine_newsletter&utm_content=3D&mid=3D528476722&rid=3D7938=
269&cid=3DDM845403&market=3DNE&region=3DAfrica&utm_date=3D2025-04-16&campai=
gnlabel=3DTeach%20Magazine%20Newsletter"><span style=3D"color: rgb(89,89,89=
);">Audit and Assurance (AA)</span> </a> </td> 
                                    <td align=3D"center" width=3D"20" valig=
n=3D"middle" class=3D"button-side-cta" style=3D"font-size: 1px; line-height=
:1; mso-line-height-rule:exactly;
                                       background-color:#ffffff;
                                       ;
                                       ;
                                       ;
                                       padding-right:8px; padding-top: 0px;=
 padding-bottom: 0px;"> <a style=3D"text-decoration:none;" target=3D"_blank=
" href=3D"http://t.support.accaglobal.com/r/=3Fid=3Dh1f7fea32,cf28cf9,14d69=
85&utm_source=3Dadobecampaign&utm_medium=3Demail&utm_campaign=3Dteach_magaz=
ine_newsletter&utm_content=3D&mid=3D528476722&rid=3D7938269&cid=3DDM845403&=
market=3DNE&region=3DAfrica&utm_date=3D2025-04-16&campaignlabel=3DTeach%20M=
agazine%20Newsletter"><img width=3D"16" align=3D"center" style=3D"outline:n=
one;text-decoration:none;-ms-interpolation-mode:bicubic;border:none;display=
: block; width: 16px;" src=3D"https://marketing.accaglobal.com/content/dam/=
acca-email-templates/icons/red/ico-15.png"> </a> </td> 
                                   </tr> 
                                  </tbody> 
                                 </table> </td> 
                               </tr> 
                              </tbody> 
                             </table> </th> 
                            <th width=3D"2%;" height=3D"100%" align=3D"cent=
er" valign=3D"middle" class=3D"h-grid  " style=3D"position: relative;"> </t=
h> 
                            <th width=3D"2%;" height=3D"100%" align=3D"cent=
er" valign=3D"middle" class=3D"h-grid " style=3D"position: relative;"> </th=
> 
                            <th style=3D"min-height:1px;vertical-align:top;=
font-weight:normal;;" width=3D"47%" valign=3D"top" class=3D"tflex grid-colu=
mn column-right
          
          no-padding-right
          "> 
                             <table class=3D"wFull ee_notfixed c-container"=
 border=3D"0" width=3D"100%" cellspacing=3D"0" cellpadding=3D"0" style=3D"w=
idth:100%;table-layout:auto;margin: 0 auto;"> 
                              <tbody class=3D"c-button"> 
                               <tr> 
                                <td align=3D"left" valign=3D"top" style=3D"=
FONT-SIZE: 1px; LINE-HEIGHT: 1px; mso-line-height-rule:exactly;" height=3D"=
38"> 
                                 <table border=3D"0" cellspacing=3D"0" cell=
padding=3D"0" class=3D"button-full-width" width=3D"100%" style=3D"width:100=
%;border-spacing: 0; border-collapse: collapse; ;"> 
                                  <tbody> 
                                   <tr> 
                                    <td valign=3D"middle" align=3D"left" he=
ight=3D"38" style=3D"height:38px;color:white;white-space:nowrap;font-size:1=
4px;line-height:16px;mso-line-height-rule:exactly;color:white; padding-top:=
 0px; padding-bottom: 0px;
                                                   background-color:#ffffff=
;
                                                   font-weight:normal;
                                                   ;
                                                   ;
                                                   padding-left:10px;
                                                   padding-right:10px;
                                                    " class=3D"button-middl=
e button-middle-cta"> <a style=3D"margin:0;text-decoration:none;color:white=
;" target=3D"_blank" href=3D"http://t.support.accaglobal.com/r/=3Fid=3Dh1f7=
fea32,cf28cf9,14d6986&utm_source=3Dadobecampaign&utm_medium=3Demail&utm_cam=
paign=3Dteach_magazine_newsletter&utm_content=3D&mid=3D528476722&rid=3D7938=
269&cid=3DDM845403&market=3DNE&region=3DAfrica&utm_date=3D2025-04-16&campai=
gnlabel=3DTeach%20Magazine%20Newsletter"><span style=3D"color: rgb(89,89,89=
);">Financial Management (FM)</span> </a> </td> 
                                    <td align=3D"center" width=3D"20" valig=
n=3D"middle" class=3D"button-side-cta" style=3D"font-size: 1px; line-height=
:1; mso-line-height-rule:exactly;
                                       background-color:#ffffff;
                                       ;
                                       ;
                                       ;
                                       padding-right:8px; padding-top: 0px;=
 padding-bottom: 0px;"> <a style=3D"text-decoration:none;" target=3D"_blank=
" href=3D"http://t.support.accaglobal.com/r/=3Fid=3Dh1f7fea32,cf28cf9,14d69=
87&utm_source=3Dadobecampaign&utm_medium=3Demail&utm_campaign=3Dteach_magaz=
ine_newsletter&utm_content=3D&mid=3D528476722&rid=3D7938269&cid=3DDM845403&=
market=3DNE&region=3DAfrica&utm_date=3D2025-04-16&campaignlabel=3DTeach%20M=
agazine%20Newsletter"><img width=3D"16" align=3D"center" style=3D"outline:n=
one;text-decoration:none;-ms-interpolation-mode:bicubic;border:none;display=
: block; width: 16px;" src=3D"https://marketing.accaglobal.com/content/dam/=
acca-email-templates/icons/red/ico-15.png"> </a> </td> 
                                   </tr> 
                                  </tbody> 
                                 </table> </td> 
                               </tr> 
                              </tbody> 
                             </table> 
                             <table width=3D"100%" border=3D"0" cellspacing=
=3D"0" cellpadding=3D"0" style=3D"table-layout: auto;"> 
                              <tbody> 
                               <tr> 
                                <td height=3D"10" style=3D"FONT-SIZE: 1px; =
LINE-HEIGHT: 1px; mso-line-height-rule:exactly;
                height:10px;">&nbsp;</td> 
                               </tr> 
                              </tbody> 
                             </table> 
                             <table class=3D"wFull ee_notfixed c-container"=
 border=3D"0" width=3D"100%" cellspacing=3D"0" cellpadding=3D"0" style=3D"w=
idth:100%;table-layout:auto;margin: 0 auto;"> 
                              <tbody class=3D"c-button"> 
                               <tr> 
                                <td align=3D"left" valign=3D"top" style=3D"=
FONT-SIZE: 1px; LINE-HEIGHT: 1px; mso-line-height-rule:exactly;" height=3D"=
38"> 
                                 <table border=3D"0" cellspacing=3D"0" cell=
padding=3D"0" class=3D"button-full-width" width=3D"100%" style=3D"width:100=
%;border-spacing: 0; border-collapse: collapse; ;"> 
                                  <tbody> 
                                   <tr> 
                                    <td valign=3D"middle" align=3D"left" he=
ight=3D"38" style=3D"height:38px;color:white;white-space:nowrap;font-size:1=
4px;line-height:16px;mso-line-height-rule:exactly;color:white; padding-top:=
 0px; padding-bottom: 0px;
                                                   background-color:#ffffff=
;
                                                   font-weight:normal;
                                                   ;
                                                   ;
                                                   padding-left:10px;
                                                   padding-right:10px;
                                                    " class=3D"button-middl=
e button-middle-cta"> <a style=3D"margin:0;text-decoration:none;color:white=
;" target=3D"_blank" href=3D"http://t.support.accaglobal.com/r/=3Fid=3Dh1f7=
fea32,cf28cf9,14d6988&utm_source=3Dadobecampaign&utm_medium=3Demail&utm_cam=
paign=3Dteach_magazine_newsletter&utm_content=3D&mid=3D528476722&rid=3D7938=
269&cid=3DDM845403&market=3DNE&region=3DAfrica&utm_date=3D2025-04-16&campai=
gnlabel=3DTeach%20Magazine%20Newsletter"><span style=3D"color: rgb(89,89,89=
);">Strategic Business Reporting (SBR)</span> </a> </td> 
                                    <td align=3D"center" width=3D"20" valig=
n=3D"middle" class=3D"button-side-cta" style=3D"font-size: 1px; line-height=
:1; mso-line-height-rule:exactly;
                                       background-color:#ffffff;
                                       ;
                                       ;
                                       ;
                                       padding-right:8px; padding-top: 0px;=
 padding-bottom: 0px;"> <a style=3D"text-decoration:none;" target=3D"_blank=
" href=3D"http://t.support.accaglobal.com/r/=3Fid=3Dh1f7fea32,cf28cf9,14d69=
89&utm_source=3Dadobecampaign&utm_medium=3Demail&utm_campaign=3Dteach_magaz=
ine_newsletter&utm_content=3D&mid=3D528476722&rid=3D7938269&cid=3DDM845403&=
market=3DNE&region=3DAfrica&utm_date=3D2025-04-16&campaignlabel=3DTeach%20M=
agazine%20Newsletter"><img width=3D"16" align=3D"center" style=3D"outline:n=
one;text-decoration:none;-ms-interpolation-mode:bicubic;border:none;display=
: block; width: 16px;" src=3D"https://marketing.accaglobal.com/content/dam/=
acca-email-templates/icons/red/ico-15.png"> </a> </td> 
                                   </tr> 
                                  </tbody> 
                                 </table> </td> 
                               </tr> 
                              </tbody> 
                             </table> 
                             <table width=3D"100%" border=3D"0" cellspacing=
=3D"0" cellpadding=3D"0" style=3D"table-layout: auto;"> 
                              <tbody> 
                               <tr> 
                                <td height=3D"10" style=3D"FONT-SIZE: 1px; =
LINE-HEIGHT: 1px; mso-line-height-rule:exactly;
                height:10px;">&nbsp;</td> 
                               </tr> 
                              </tbody> 
                             </table> 
                             <table class=3D"wFull ee_notfixed c-container"=
 border=3D"0" width=3D"100%" cellspacing=3D"0" cellpadding=3D"0" style=3D"w=
idth:100%;table-layout:auto;margin: 0 auto;"> 
                              <tbody class=3D"c-button"> 
                               <tr> 
                                <td align=3D"left" valign=3D"top" style=3D"=
FONT-SIZE: 1px; LINE-HEIGHT: 1px; mso-line-height-rule:exactly;" height=3D"=
38"> 
                                 <table border=3D"0" cellspacing=3D"0" cell=
padding=3D"0" class=3D"button-full-width" width=3D"100%" style=3D"width:100=
%;border-spacing: 0; border-collapse: collapse; ;"> 
                                  <tbody> 
                                   <tr> 
                                    <td valign=3D"middle" align=3D"left" he=
ight=3D"38" style=3D"height:38px;color:white;white-space:nowrap;font-size:1=
4px;line-height:16px;mso-line-height-rule:exactly;color:white; padding-top:=
 0px; padding-bottom: 0px;
                                                   background-color:#ffffff=
;
                                                   font-weight:normal;
                                                   ;
                                                   ;
                                                   padding-left:10px;
                                                   padding-right:10px;
                                                    " class=3D"button-middl=
e button-middle-cta"> <a style=3D"margin:0;text-decoration:none;color:white=
;" target=3D"_blank" href=3D"http://t.support.accaglobal.com/r/=3Fid=3Dh1f7=
fea32,cf28cf9,14d698a&utm_source=3Dadobecampaign&utm_medium=3Demail&utm_cam=
paign=3Dteach_magazine_newsletter&utm_content=3D&mid=3D528476722&rid=3D7938=
269&cid=3DDM845403&market=3DNE&region=3DAfrica&utm_date=3D2025-04-16&campai=
gnlabel=3DTeach%20Magazine%20Newsletter"><span style=3D"color: rgb(89,89,89=
);">Strategic Business Leader (SBL)</span> </a> </td> 
                                    <td align=3D"center" width=3D"20" valig=
n=3D"middle" class=3D"button-side-cta" style=3D"font-size: 1px; line-height=
:1; mso-line-height-rule:exactly;
                                       background-color:#ffffff;
                                       ;
                                       ;
                                       ;
                                       padding-right:8px; padding-top: 0px;=
 padding-bottom: 0px;"> <a style=3D"text-decoration:none;" target=3D"_blank=
" href=3D"http://t.support.accaglobal.com/r/=3Fid=3Dh1f7fea32,cf28cf9,14d69=
8b&utm_source=3Dadobecampaign&utm_medium=3Demail&utm_campaign=3Dteach_magaz=
ine_newsletter&utm_content=3D&mid=3D528476722&rid=3D7938269&cid=3DDM845403&=
market=3DNE&region=3DAfrica&utm_date=3D2025-04-16&campaignlabel=3DTeach%20M=
agazine%20Newsletter"><img width=3D"16" align=3D"center" style=3D"outline:n=
one;text-decoration:none;-ms-interpolation-mode:bicubic;border:none;display=
: block; width: 16px;" src=3D"https://marketing.accaglobal.com/content/dam/=
acca-email-templates/icons/red/ico-15.png"> </a> </td> 
                                   </tr> 
                                  </tbody> 
                                 </table> </td> 
                               </tr> 
                              </tbody> 
                             </table> 
                             <table width=3D"100%" border=3D"0" cellspacing=
=3D"0" cellpadding=3D"0" style=3D"table-layout: auto;"> 
                              <tbody> 
                               <tr> 
                                <td height=3D"10" style=3D"FONT-SIZE: 1px; =
LINE-HEIGHT: 1px; mso-line-height-rule:exactly;
                height:10px;">&nbsp;</td> 
                               </tr> 
                              </tbody> 
                             </table> 
                             <table class=3D"wFull ee_notfixed c-container"=
 border=3D"0" width=3D"100%" cellspacing=3D"0" cellpadding=3D"0" style=3D"w=
idth:100%;table-layout:auto;margin: 0 auto;"> 
                              <tbody class=3D"c-button"> 
                               <tr> 
                                <td align=3D"left" valign=3D"top" style=3D"=
FONT-SIZE: 1px; LINE-HEIGHT: 1px; mso-line-height-rule:exactly;" height=3D"=
38"> 
                                 <table border=3D"0" cellspacing=3D"0" cell=
padding=3D"0" class=3D"button-full-width" width=3D"100%" style=3D"width:100=
%;border-spacing: 0; border-collapse: collapse; ;"> 
                                  <tbody> 
                                   <tr> 
                                    <td valign=3D"middle" align=3D"left" he=
ight=3D"38" style=3D"height:38px;color:white;white-space:nowrap;font-size:1=
4px;line-height:16px;mso-line-height-rule:exactly;color:white; padding-top:=
 0px; padding-bottom: 0px;
                                                   background-color:#ffffff=
;
                                                   font-weight:normal;
                                                   ;
                                                   ;
                                                   padding-left:10px;
                                                   padding-right:10px;
                                                    " class=3D"button-middl=
e button-middle-cta"> <a style=3D"margin:0;text-decoration:none;color:white=
;" target=3D"_blank" href=3D"http://t.support.accaglobal.com/r/=3Fid=3Dh1f7=
fea32,cf28cf9,14d698c&utm_source=3Dadobecampaign&utm_medium=3Demail&utm_cam=
paign=3Dteach_magazine_newsletter&utm_content=3D&mid=3D528476722&rid=3D7938=
269&cid=3DDM845403&market=3DNE&region=3DAfrica&utm_date=3D2025-04-16&campai=
gnlabel=3DTeach%20Magazine%20Newsletter"><span style=3D"color: rgb(89,89,89=
);">Advanced Financial Management (AFM)</span> </a> </td> 
                                    <td align=3D"center" width=3D"20" valig=
n=3D"middle" class=3D"button-side-cta" style=3D"font-size: 1px; line-height=
:1; mso-line-height-rule:exactly;
                                       background-color:#ffffff;
                                       ;
                                       ;
                                       ;
                                       padding-right:8px; padding-top: 0px;=
 padding-bottom: 0px;"> <a style=3D"text-decoration:none;" target=3D"_blank=
" href=3D"http://t.support.accaglobal.com/r/=3Fid=3Dh1f7fea32,cf28cf9,14d69=
8d&utm_source=3Dadobecampaign&utm_medium=3Demail&utm_campaign=3Dteach_magaz=
ine_newsletter&utm_content=3D&mid=3D528476722&rid=3D7938269&cid=3DDM845403&=
market=3DNE&region=3DAfrica&utm_date=3D2025-04-16&campaignlabel=3DTeach%20M=
agazine%20Newsletter"><img width=3D"16" align=3D"center" style=3D"outline:n=
one;text-decoration:none;-ms-interpolation-mode:bicubic;border:none;display=
: block; width: 16px;" src=3D"https://marketing.accaglobal.com/content/dam/=
acca-email-templates/icons/red/ico-15.png"> </a> </td> 
                                   </tr> 
                                  </tbody> 
                                 </table> </td> 
                               </tr> 
                              </tbody> 
                             </table> 
                             <table width=3D"100%" border=3D"0" cellspacing=
=3D"0" cellpadding=3D"0" style=3D"table-layout: auto;"> 
                              <tbody> 
                               <tr> 
                                <td height=3D"10" style=3D"FONT-SIZE: 1px; =
LINE-HEIGHT: 1px; mso-line-height-rule:exactly;
                height:10px;">&nbsp;</td> 
                               </tr> 
                              </tbody> 
                             </table> 
                             <table class=3D"wFull ee_notfixed c-container"=
 border=3D"0" width=3D"100%" cellspacing=3D"0" cellpadding=3D"0" style=3D"w=
idth:100%;table-layout:auto;margin: 0 auto;"> 
                              <tbody class=3D"c-button"> 
                               <tr> 
                                <td align=3D"left" valign=3D"top" style=3D"=
FONT-SIZE: 1px; LINE-HEIGHT: 1px; mso-line-height-rule:exactly;" height=3D"=
38"> 
                                 <table border=3D"0" cellspacing=3D"0" cell=
padding=3D"0" class=3D"button-full-width" width=3D"100%" style=3D"width:100=
%;border-spacing: 0; border-collapse: collapse; ;"> 
                                  <tbody> 
                                   <tr> 
                                    <td valign=3D"middle" align=3D"left" he=
ight=3D"38" style=3D"height:38px;color:white;white-space:nowrap;font-size:1=
4px;line-height:16px;mso-line-height-rule:exactly;color:white; padding-top:=
 0px; padding-bottom: 0px;
                                                   background-color:#ffffff=
;
                                                   font-weight:normal;
                                                   ;
                                                   ;
                                                   padding-left:10px;
                                                   padding-right:10px;
                                                    " class=3D"button-middl=
e button-middle-cta"> <a style=3D"margin:0;text-decoration:none;color:white=
;" target=3D"_blank" href=3D"http://t.support.accaglobal.com/r/=3Fid=3Dh1f7=
fea32,cf28cf9,14d698e&utm_source=3Dadobecampaign&utm_medium=3Demail&utm_cam=
paign=3Dteach_magazine_newsletter&utm_content=3D&mid=3D528476722&rid=3D7938=
269&cid=3DDM845403&market=3DNE&region=3DAfrica&utm_date=3D2025-04-16&campai=
gnlabel=3DTeach%20Magazine%20Newsletter"><span style=3D"color: rgb(89,89,89=
);">Advanced Performance Management</span> </a> </td> 
                                    <td align=3D"center" width=3D"20" valig=
n=3D"middle" class=3D"button-side-cta" style=3D"font-size: 1px; line-height=
:1; mso-line-height-rule:exactly;
                                       background-color:#ffffff;
                                       ;
                                       ;
                                       ;
                                       padding-right:8px; padding-top: 0px;=
 padding-bottom: 0px;"> <a style=3D"text-decoration:none;" target=3D"_blank=
" href=3D"http://t.support.accaglobal.com/r/=3Fid=3Dh1f7fea32,cf28cf9,14d69=
8f&utm_source=3Dadobecampaign&utm_medium=3Demail&utm_campaign=3Dteach_magaz=
ine_newsletter&utm_content=3D&mid=3D528476722&rid=3D7938269&cid=3DDM845403&=
market=3DNE&region=3DAfrica&utm_date=3D2025-04-16&campaignlabel=3DTeach%20M=
agazine%20Newsletter"><img width=3D"16" align=3D"center" style=3D"outline:n=
one;text-decoration:none;-ms-interpolation-mode:bicubic;border:none;display=
: block; width: 16px;" src=3D"https://marketing.accaglobal.com/content/dam/=
acca-email-templates/icons/red/ico-15.png"> </a> </td> 
                                   </tr> 
                                  </tbody> 
                                 </table> </td> 
                               </tr> 
                              </tbody> 
                             </table> 
                             <table width=3D"100%" border=3D"0" cellspacing=
=3D"0" cellpadding=3D"0" style=3D"table-layout: auto;"> 
                              <tbody> 
                               <tr> 
                                <td height=3D"10" style=3D"FONT-SIZE: 1px; =
LINE-HEIGHT: 1px; mso-line-height-rule:exactly;
                height:10px;">&nbsp;</td> 
                               </tr> 
                              </tbody> 
                             </table> 
                             <table class=3D"wFull ee_notfixed c-container"=
 border=3D"0" width=3D"100%" cellspacing=3D"0" cellpadding=3D"0" style=3D"w=
idth:100%;table-layout:auto;margin: 0 auto;"> 
                              <tbody class=3D"c-button"> 
                               <tr> 
                                <td align=3D"left" valign=3D"top" style=3D"=
FONT-SIZE: 1px; LINE-HEIGHT: 1px; mso-line-height-rule:exactly;" height=3D"=
38"> 
                                 <table border=3D"0" cellspacing=3D"0" cell=
padding=3D"0" class=3D"button-full-width" width=3D"100%" style=3D"width:100=
%;border-spacing: 0; border-collapse: collapse; ;"> 
                                  <tbody> 
                                   <tr> 
                                    <td valign=3D"middle" align=3D"left" he=
ight=3D"38" style=3D"height:38px;color:white;white-space:nowrap;font-size:1=
4px;line-height:16px;mso-line-height-rule:exactly;color:white; padding-top:=
 0px; padding-bottom: 0px;
                                                   background-color:#ffffff=
;
                                                   font-weight:normal;
                                                   ;
                                                   ;
                                                   padding-left:10px;
                                                   padding-right:10px;
                                                    " class=3D"button-middl=
e button-middle-cta"> <a style=3D"margin:0;text-decoration:none;color:white=
;" target=3D"_blank" href=3D"http://t.support.accaglobal.com/r/=3Fid=3Dh1f7=
fea32,cf28cf9,14d6990&utm_source=3Dadobecampaign&utm_medium=3Demail&utm_cam=
paign=3Dteach_magazine_newsletter&utm_content=3D&mid=3D528476722&rid=3D7938=
269&cid=3DDM845403&market=3DNE&region=3DAfrica&utm_date=3D2025-04-16&campai=
gnlabel=3DTeach%20Magazine%20Newsletter"><span style=3D"color: rgb(89,89,89=
);">Advanced Taxation (ATX)</span> </a> </td> 
                                    <td align=3D"center" width=3D"20" valig=
n=3D"middle" class=3D"button-side-cta" style=3D"font-size: 1px; line-height=
:1; mso-line-height-rule:exactly;
                                       background-color:#ffffff;
                                       ;
                                       ;
                                       ;
                                       padding-right:8px; padding-top: 0px;=
 padding-bottom: 0px;"> <a style=3D"text-decoration:none;" target=3D"_blank=
" href=3D"http://t.support.accaglobal.com/r/=3Fid=3Dh1f7fea32,cf28cf9,14d69=
91&utm_source=3Dadobecampaign&utm_medium=3Demail&utm_campaign=3Dteach_magaz=
ine_newsletter&utm_content=3D&mid=3D528476722&rid=3D7938269&cid=3DDM845403&=
market=3DNE&region=3DAfrica&utm_date=3D2025-04-16&campaignlabel=3DTeach%20M=
agazine%20Newsletter"><img width=3D"16" align=3D"center" style=3D"outline:n=
one;text-decoration:none;-ms-interpolation-mode:bicubic;border:none;display=
: block; width: 16px;" src=3D"https://marketing.accaglobal.com/content/dam/=
acca-email-templates/icons/red/ico-15.png"> </a> </td> 
                                   </tr> 
                                  </tbody> 
                                 </table> </td> 
                               </tr> 
                              </tbody> 
                             </table> 
                             <table width=3D"100%" border=3D"0" cellspacing=
=3D"0" cellpadding=3D"0" style=3D"table-layout: auto;"> 
                              <tbody> 
                               <tr> 
                                <td height=3D"10" style=3D"FONT-SIZE: 1px; =
LINE-HEIGHT: 1px; mso-line-height-rule:exactly;
                height:10px;">&nbsp;</td> 
                               </tr> 
                              </tbody> 
                             </table> 
                             <table class=3D"wFull ee_notfixed c-container"=
 border=3D"0" width=3D"100%" cellspacing=3D"0" cellpadding=3D"0" style=3D"w=
idth:100%;table-layout:auto;margin: 0 auto;"> 
                              <tbody class=3D"c-button"> 
                               <tr> 
                                <td align=3D"left" valign=3D"top" style=3D"=
FONT-SIZE: 1px; LINE-HEIGHT: 1px; mso-line-height-rule:exactly;" height=3D"=
38"> 
                                 <table border=3D"0" cellspacing=3D"0" cell=
padding=3D"0" class=3D"button-full-width" width=3D"100%" style=3D"width:100=
%;border-spacing: 0; border-collapse: collapse; ;"> 
                                  <tbody> 
                                   <tr> 
                                    <td valign=3D"middle" align=3D"left" he=
ight=3D"38" style=3D"height:38px;color:white;white-space:nowrap;font-size:1=
4px;line-height:16px;mso-line-height-rule:exactly;color:white; padding-top:=
 0px; padding-bottom: 0px;
                                                   background-color:#ffffff=
;
                                                   font-weight:normal;
                                                   ;
                                                   ;
                                                   padding-left:10px;
                                                   padding-right:10px;
                                                    " class=3D"button-middl=
e button-middle-cta"> <a style=3D"margin:0;text-decoration:none;color:white=
;" target=3D"_blank" href=3D"http://t.support.accaglobal.com/r/=3Fid=3Dh1f7=
fea32,cf28cf9,14d6992&utm_source=3Dadobecampaign&utm_medium=3Demail&utm_cam=
paign=3Dteach_magazine_newsletter&utm_content=3D&mid=3D528476722&rid=3D7938=
269&cid=3DDM845403&market=3DNE&region=3DAfrica&utm_date=3D2025-04-16&campai=
gnlabel=3DTeach%20Magazine%20Newsletter"><span style=3D"color: rgb(89,89,89=
);">Advanced Audit and Assurance (AAA)</span> </a> </td> 
                                    <td align=3D"center" width=3D"20" valig=
n=3D"middle" class=3D"button-side-cta" style=3D"font-size: 1px; line-height=
:1; mso-line-height-rule:exactly;
                                       background-color:#ffffff;
                                       ;
                                       ;
                                       ;
                                       padding-right:8px; padding-top: 0px;=
 padding-bottom: 0px;"> <a style=3D"text-decoration:none;" target=3D"_blank=
" href=3D"http://t.support.accaglobal.com/r/=3Fid=3Dh1f7fea32,cf28cf9,14d69=
93&utm_source=3Dadobecampaign&utm_medium=3Demail&utm_campaign=3Dteach_magaz=
ine_newsletter&utm_content=3D&mid=3D528476722&rid=3D7938269&cid=3DDM845403&=
market=3DNE&region=3DAfrica&utm_date=3D2025-04-16&campaignlabel=3DTeach%20M=
agazine%20Newsletter"><img width=3D"16" align=3D"center" style=3D"outline:n=
one;text-decoration:none;-ms-interpolation-mode:bicubic;border:none;display=
: block; width: 16px;" src=3D"https://marketing.accaglobal.com/content/dam/=
acca-email-templates/icons/red/ico-15.png"> </a> </td> 
                                   </tr> 
                                  </tbody> 
                                 </table> </td> 
                               </tr> 
                              </tbody> 
                             </table> 
                             <table width=3D"100%" border=3D"0" cellspacing=
=3D"0" cellpadding=3D"0" style=3D"table-layout: auto;"> 
                              <tbody> 
                               <tr> 
                                <td height=3D"10" style=3D"FONT-SIZE: 1px; =
LINE-HEIGHT: 1px; mso-line-height-rule:exactly;
                height:10px;">&nbsp;</td> 
                               </tr> 
                              </tbody> 
                             </table> 
                             <table class=3D"wFull ee_notfixed c-container"=
 border=3D"0" width=3D"100%" cellspacing=3D"0" cellpadding=3D"0" style=3D"w=
idth:100%;table-layout:auto;margin: 0 auto;"> 
                              <tbody class=3D"c-button"> 
                               <tr> 
                                <td align=3D"left" valign=3D"top" style=3D"=
FONT-SIZE: 1px; LINE-HEIGHT: 1px; mso-line-height-rule:exactly;" height=3D"=
38"> 
                                 <table border=3D"0" cellspacing=3D"0" cell=
padding=3D"0" class=3D"button-full-width" width=3D"100%" style=3D"width:100=
%;border-spacing: 0; border-collapse: collapse; ;"> 
                                  <tbody> 
                                   <tr> 
                                    <td valign=3D"middle" align=3D"left" he=
ight=3D"38" style=3D"height:38px;color:white;white-space:nowrap;font-size:1=
4px;line-height:16px;mso-line-height-rule:exactly;color:white; padding-top:=
 0px; padding-bottom: 0px;
                                                   background-color:#d8d8d8=
;
                                                   font-weight:normal;
                                                   ;
                                                   ;
                                                   padding-left:10px;
                                                   padding-right:10px;
                                                    " class=3D"button-middl=
e button-middle-cta"> <a style=3D"margin:0;text-decoration:none;color:white=
;" target=3D"_blank" href=3D"http://t.support.accaglobal.com/r/=3Fid=3Dh1f7=
fea32,cf28cf9,14d6994&utm_source=3Dadobecampaign&utm_medium=3Demail&utm_cam=
paign=3Dteach_magazine_newsletter&utm_content=3D&mid=3D528476722&rid=3D7938=
269&cid=3DDM845403&market=3DNE&region=3DAfrica&utm_date=3D2025-04-16&campai=
gnlabel=3DTeach%20Magazine%20Newsletter"><span style=3D"color: rgb(89,89,89=
);">Foundation level resources</span> </a> </td> 
                                    <td align=3D"center" width=3D"20" valig=
n=3D"middle" class=3D"button-side-cta" style=3D"font-size: 1px; line-height=
:1; mso-line-height-rule:exactly;
                                       background-color:#d8d8d8;
                                       ;
                                       ;
                                       ;
                                       padding-right:8px; padding-top: 0px;=
 padding-bottom: 0px;"> <a style=3D"text-decoration:none;" target=3D"_blank=
" href=3D"http://t.support.accaglobal.com/r/=3Fid=3Dh1f7fea32,cf28cf9,14d69=
95&utm_source=3Dadobecampaign&utm_medium=3Demail&utm_campaign=3Dteach_magaz=
ine_newsletter&utm_content=3D&mid=3D528476722&rid=3D7938269&cid=3DDM845403&=
market=3DNE&region=3DAfrica&utm_date=3D2025-04-16&campaignlabel=3DTeach%20M=
agazine%20Newsletter"><img width=3D"16" align=3D"center" style=3D"outline:n=
one;text-decoration:none;-ms-interpolation-mode:bicubic;border:none;display=
: block; width: 16px;" src=3D"https://marketing.accaglobal.com/content/dam/=
acca-email-templates/icons/red/ico-15.png"> </a> </td> 
                                   </tr> 
                                  </tbody> 
                                 </table> </td> 
                               </tr> 
                              </tbody> 
                             </table> </th> 
                           </tr> 
                          </tbody> 
                         </table> </td> 
                       </tr> 
                      </tbody> 
                     </table> </td> 
                   </tr> 
                  </tbody> 
                 </table> </td> 
               </tr> 
              </tbody> 
             </table> 
             <table width=3D"100%" border=3D"0" cellspacing=3D"0" cellpaddi=
ng=3D"0" style=3D"table-layout: auto;"> 
              <tbody> 
               <tr> 
                <td height=3D"30" style=3D"FONT-SIZE: 1px; LINE-HEIGHT: 1px=
; mso-line-height-rule:exactly;
                height:30px;">&nbsp;</td> 
               </tr> 
              </tbody> 
             </table> 
             <table cellspacing=3D"0" cellpadding=3D"0" width=3D"100%" bord=
er=3D"0" class=3D"container-wrapper"> 
              <tbody> 
               <tr> 
                <td align=3D"center"> 
                 <table align=3D"center" class=3D"wFull ee_notfixed c-conta=
iner" border=3D"0" width=3D"600" cellspacing=3D"0" cellpadding=3D"0" style=
=3D"table-layout:auto;
                            width:600px;
                            margin: 0 auto;
                            background-image: url('');
                            ;
                            background-color:#000000;"> 
                  <tbody class=3D"c-wrapper" width=3D"100%" style=3D"width:=
100%;display:block;"> 
                   <tr width=3D"100%" class=3D"wrapper-container  " style=
=3D"display:table;width:100%;"> 
                    <td class=3D"
                        no-padding-top-bottom c-wrapper-mobile-no-padding-t=
op-bottom
                       
                       " style=3D"padding-top:0;padding-bottom:0;padding-le=
ft:20px;padding-right:20px;"> 
                     <table width=3D"100%" border=3D"0" cellspacing=3D"0" c=
ellpadding=3D"0" style=3D"table-layout: auto;"> 
                      <tbody> 
                       <tr> 
                        <td height=3D"20" style=3D"FONT-SIZE: 1px; LINE-HEI=
GHT: 1px; mso-line-height-rule:exactly;
                height:20px;">&nbsp;</td> 
                       </tr> 
                      </tbody> 
                     </table> 
                     <table cellspacing=3D"0" cellpadding=3D"0" width=3D"10=
0%" border=3D"0" class=3D"container-wrapper"> 
                      <tbody> 
                       <tr> 
                        <td align=3D"center"> 
                         <table align=3D"center" class=3D"wFull ee_notfixed=
 c-container" border=3D"0" width=3D"100%" cellspacing=3D"0" cellpadding=3D"=
0" style=3D"table-layout:auto;
                            width:100%;
                            margin: 0 auto;
                            background-image: url('');
                            ;
                            ;"> 
                          <tbody class=3D"c-section-title" style=3D"display=
:table;padding-bottom:5px;width:100%;"> 
                           <tr class=3D"c-section-title__container"> 
                            <td valign=3D"middle" width=3D"20" style=3D"lin=
e-height:1px; mso-line-height-rule:at-least;"> 
                             <table cellspacing=3D"0" cellpadding=3D"0" wid=
th=3D"100%" border=3D"0" style=3D"table-layout: auto;width:100%;"> 
                              <tbody> 
                               <tr> 
                                <td align=3D"left"> 
                                 <table class=3D"wFull ee_notfixed c-contai=
ner" border=3D"0" align=3D"left" width=3D"100%" cellspacing=3D"0" cellpaddi=
ng=3D"0" style=3D"table-layout:auto;margin: 0 auto;"> 
                                  <tbody class=3D"c-icon "> 
                                   <tr class=3D"icon-container" style=3D"po=
sition:relative;"> 
                                    <td align=3D"left" valign=3D"top" style=
=3D"vertical-align:middle;line-height:1;position: relative;"> <img src=3D"h=
ttps://marketing.accaglobal.com/content/dam/acca-email-templates/icons/whit=
e/ico-03.png" width=3D"20" height=3D"20" border=3D"0" alt=3D"" class=3D"c-i=
con__img ee_noresize ee_editable " style=3D"width:20px;display:block;outlin=
e:none;text-decoration:none;-ms-interpolation-mode:bicubic;"> </td> 
                                   </tr> 
                                  </tbody> 
                                 </table> </td> 
                               </tr> 
                              </tbody> 
                             </table> </td> 
                            <td width=3D"10"></td> 
                            <td valign=3D"middle"> 
                             <table class=3D"wFull ee_notfixed c-container"=
 border=3D"0" width=3D"100%" cellspacing=3D"0" cellpadding=3D"0" style=3D"t=
able-layout:auto;margin: 0 auto;"> 
                              <tbody class=3D"c-headline"> 
                               <tr class=3D"headline-container"> 
                                <td class=3D" text-blacklink
                       
                       " style=3D"line-height:normal;mso-line-height-rule:e=
xactly;text-align:left;"> <h6 style=3D"margin:0;word-break:break-word;font-=
size:16px;line-height:20px;"> <span style=3D"font-size:inherit;color: rgb(2=
55,255,255);">Useful links</span> </h6> </td> 
                               </tr> 
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                             </table> </td> 
                           </tr> 
                          </tbody> 
                         </table> </td> 
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                     </table> 
                     <table width=3D"100%" border=3D"0" cellspacing=3D"0" c=
ellpadding=3D"0" style=3D"table-layout: auto;"> 
                      <tbody> 
                       <tr> 
                        <td height=3D"15" style=3D"FONT-SIZE: 1px; LINE-HEI=
GHT: 1px; mso-line-height-rule:exactly;
                height:15px;">&nbsp;</td> 
                       </tr> 
                      </tbody> 
                     </table> 
                     <table cellspacing=3D"0" cellpadding=3D"0" width=3D"10=
0%" border=3D"0" class=3D"container-wrapper"> 
                      <tbody> 
                       <tr> 
                        <td align=3D"center"> 
                         <table align=3D"center" class=3D"wFull ee_notfixed=
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0" style=3D"table-layout:auto;
                            width:100%;
                            margin: 0 auto;
                            background-image: url('');
                            ;
                            ;"> 
                          <tbody class=3D"c-grid"> 
                           <tr class=3D"c-grid-wrapper"> 
                            <th style=3D"min-height:1px;vertical-align:top;=
font-weight:normal;;" width=3D"47%" valign=3D"top" class=3D"tflex grid-colu=
mn column-left
          no-padding-left
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          "> 
                             <table class=3D"wFull ee_notfixed c-container"=
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idth:100%;table-layout:auto;margin: 0 auto;"> 
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                               <tr> 
                                <td align=3D"center" valign=3D"top" style=
=3D"FONT-SIZE: 1px; LINE-HEIGHT: 1px; mso-line-height-rule:exactly;" height=
=3D"38"> 
                                 <table border=3D"0" cellspacing=3D"0" cell=
padding=3D"0" class=3D"button-full-width" width=3D"100%" style=3D"width:100=
%;border-spacing: 0; border-collapse: collapse; border:1px solid #ffffff;">=
 
                                  <tbody> 
                                   <tr> 
                                    <td valign=3D"middle" align=3D"left" he=
ight=3D"38" style=3D"height:38px;color:white;white-space:nowrap;font-size:1=
4px;line-height:16px;mso-line-height-rule:exactly;color:white; padding-top:=
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                                                   background-color:transpa=
rent;
                                                   font-weight:bolder;
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e button-middle-cta"> <a style=3D"margin:0;text-decoration:none;color:white=
;" target=3D"_blank" href=3D"http://t.support.accaglobal.com/r/=3Fid=3Dh1f7=
fea32,cf28cf9,14d6996&utm_source=3Dadobecampaign&utm_medium=3Demail&utm_cam=
paign=3Dteach_magazine_newsletter&utm_content=3D&mid=3D528476722&rid=3D7938=
269&cid=3DDM845403&market=3DNE&region=3DAfrica&utm_date=3D2025-04-16&campai=
gnlabel=3DTeach%20Magazine%20Newsletter"><div style=3D"margin:0;text-align:=
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                                       Educator Hub
                                      </div> </a> </td> 
                                    <td align=3D"center" width=3D"20" valig=
n=3D"middle" class=3D"button-side-cta" style=3D"font-size: 1px; line-height=
:1; mso-line-height-rule:exactly;
                                       background-color:transparent;
                                       ;
                                       border-left:1px solid #ffffff;
                                       padding-left:8px;
                                       padding-right:8px; padding-top: 0px;=
 padding-bottom: 0px;"> <a style=3D"text-decoration:none;" target=3D"_blank=
" href=3D"http://t.support.accaglobal.com/r/=3Fid=3Dh1f7fea32,cf28cf9,14d69=
97&utm_source=3Dadobecampaign&utm_medium=3Demail&utm_campaign=3Dteach_magaz=
ine_newsletter&utm_content=3D&mid=3D528476722&rid=3D7938269&cid=3DDM845403&=
market=3DNE&region=3DAfrica&utm_date=3D2025-04-16&campaignlabel=3DTeach%20M=
agazine%20Newsletter"><img width=3D"16" align=3D"center" style=3D"outline:n=
one;text-decoration:none;-ms-interpolation-mode:bicubic;border:none;display=
: block; width: 16px;" src=3D"https://marketing.accaglobal.com/content/dam/=
acca-email-templates/icons/white/ico-01.png"> </a> </td> 
                                   </tr> 
                                  </tbody> 
                                 </table> </td> 
                               </tr> 
                              </tbody> 
                             </table> </th> 
                            <th width=3D"2%;" height=3D"100%" align=3D"cent=
er" valign=3D"middle" class=3D"h-grid  " style=3D"position: relative;"> </t=
h> 
                            <th width=3D"2%;" height=3D"100%" align=3D"cent=
er" valign=3D"middle" class=3D"h-grid " style=3D"position: relative;"> </th=
> 
                            <th style=3D"min-height:1px;vertical-align:top;=
font-weight:normal;;" width=3D"47%" valign=3D"top" class=3D"tflex grid-colu=
mn column-right
          
          no-padding-right
          "> 
                             <table class=3D"wFull ee_notfixed c-container"=
 border=3D"0" width=3D"100%" cellspacing=3D"0" cellpadding=3D"0" style=3D"w=
idth:100%;table-layout:auto;margin: 0 auto;"> 
                              <tbody class=3D"c-button"> 
                               <tr> 
                                <td align=3D"center" valign=3D"top" style=
=3D"FONT-SIZE: 1px; LINE-HEIGHT: 1px; mso-line-height-rule:exactly;" height=
=3D"38"> 
                                 <table border=3D"0" cellspacing=3D"0" cell=
padding=3D"0" class=3D"button-full-width" width=3D"100%" style=3D"width:100=
%;border-spacing: 0; border-collapse: collapse; border:1px solid #ffffff;">=
 
                                  <tbody> 
                                   <tr> 
                                    <td valign=3D"middle" align=3D"left" he=
ight=3D"38" style=3D"height:38px;color:white;white-space:nowrap;font-size:1=
4px;line-height:16px;mso-line-height-rule:exactly;color:white; padding-top:=
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                                                   background-color:transpa=
rent;
                                                   font-weight:bolder;
                                                   ;
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                                                   padding-right:15px;
                                                    " class=3D"button-middl=
e button-middle-cta"> <a style=3D"margin:0;text-decoration:none;color:white=
;" target=3D"_blank" href=3D"http://t.support.accaglobal.com/r/=3Fid=3Dh1f7=
fea32,cf28cf9,14d6998&utm_source=3Dadobecampaign&utm_medium=3Demail&utm_cam=
paign=3Dteach_magazine_newsletter&utm_content=3D&mid=3D528476722&rid=3D7938=
269&cid=3DDM845403&market=3DNE&region=3DAfrica&utm_date=3D2025-04-16&campai=
gnlabel=3DTeach%20Magazine%20Newsletter"><div style=3D"margin:0;text-align:=
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                                       Renew your CBE Licence
                                      </div> </a> </td> 
                                    <td align=3D"center" width=3D"20" valig=
n=3D"middle" class=3D"button-side-cta" style=3D"font-size: 1px; line-height=
:1; mso-line-height-rule:exactly;
                                       background-color:transparent;
                                       ;
                                       border-left:1px solid #ffffff;
                                       padding-left:8px;
                                       padding-right:8px; padding-top: 0px;=
 padding-bottom: 0px;"> <a style=3D"text-decoration:none;" target=3D"_blank=
" href=3D"http://t.support.accaglobal.com/r/=3Fid=3Dh1f7fea32,cf28cf9,14d69=
99&utm_source=3Dadobecampaign&utm_medium=3Demail&utm_campaign=3Dteach_magaz=
ine_newsletter&utm_content=3D&mid=3D528476722&rid=3D7938269&cid=3DDM845403&=
market=3DNE&region=3DAfrica&utm_date=3D2025-04-16&campaignlabel=3DTeach%20M=
agazine%20Newsletter"><img width=3D"16" align=3D"center" style=3D"outline:n=
one;text-decoration:none;-ms-interpolation-mode:bicubic;border:none;display=
: block; width: 16px;" src=3D"https://marketing.accaglobal.com/content/dam/=
acca-email-templates/icons/white/ico-01.png"> </a> </td> 
                                   </tr> 
                                  </tbody> 
                                 </table> </td> 
                               </tr> 
                              </tbody> 
                             </table> </th> 
                           </tr> 
                          </tbody> 
                         </table> </td> 
                       </tr> 
                      </tbody> 
                     </table> 
                     <table width=3D"100%" border=3D"0" cellspacing=3D"0" c=
ellpadding=3D"0" style=3D"table-layout: auto;"> 
                      <tbody> 
                       <tr> 
                        <td height=3D"20" style=3D"FONT-SIZE: 1px; LINE-HEI=
GHT: 1px; mso-line-height-rule:exactly;
                height:20px;">&nbsp;</td> 
                       </tr> 
                      </tbody> 
                     </table> 
                     <table cellspacing=3D"0" cellpadding=3D"0" width=3D"10=
0%" border=3D"0" class=3D"container-wrapper"> 
                      <tbody> 
                       <tr> 
                        <td align=3D"center"> 
                         <table align=3D"center" class=3D"wFull ee_notfixed=
 c-container" border=3D"0" width=3D"100%" cellspacing=3D"0" cellpadding=3D"=
0" style=3D"table-layout:auto;
                            width:100%;
                            margin: 0 auto;
                            background-image: url('');
                            ;
                            ;"> 
                          <tbody class=3D"c-grid"> 
                           <tr class=3D"c-grid-wrapper"> 
                            <th style=3D"min-height:1px;vertical-align:top;=
font-weight:normal;;" width=3D"47%" valign=3D"top" class=3D"tflex grid-colu=
mn column-left
          no-padding-left
           c-grid-mobile-divide
          "> 
                             <table class=3D"wFull ee_notfixed c-container"=
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idth:100%;table-layout:auto;margin: 0 auto;"> 
                              <tbody class=3D"c-button"> 
                               <tr> 
                                <td align=3D"left" valign=3D"top" style=3D"=
FONT-SIZE: 1px; LINE-HEIGHT: 1px; mso-line-height-rule:exactly;" height=3D"=
38"> 
                                 <table border=3D"0" cellspacing=3D"0" cell=
padding=3D"0" class=3D"button-full-width" width=3D"100%" style=3D"width:100=
%;border-spacing: 0; border-collapse: collapse; border:1px solid #ffffff;">=
 
                                  <tbody> 
                                   <tr> 
                                    <td valign=3D"middle" align=3D"left" he=
ight=3D"38" style=3D"height:38px;color:white;white-space:nowrap;font-size:1=
4px;line-height:16px;mso-line-height-rule:exactly;color:white; padding-top:=
 0px; padding-bottom: 0px;
                                                   background-color:transpa=
rent;
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                                                   ;
                                                   ;
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                                                    " class=3D"button-middl=
e button-middle-cta"> <a style=3D"margin:0;text-decoration:none;color:white=
;" target=3D"_blank" href=3D"http://t.support.accaglobal.com/r/=3Fid=3Dh1f7=
fea32,cf28cf9,14d699a&utm_source=3Dadobecampaign&utm_medium=3Demail&utm_cam=
paign=3Dteach_magazine_newsletter&utm_content=3D&mid=3D528476722&rid=3D7938=
269&cid=3DDM845403&market=3DNE&region=3DAfrica&utm_date=3D2025-04-16&campai=
gnlabel=3DTeach%20Magazine%20Newsletter"><div style=3D"margin:0;text-align:=
 left;">
                                       Results service
                                      </div> </a> </td> 
                                    <td align=3D"center" width=3D"20" valig=
n=3D"middle" class=3D"button-side-cta" style=3D"font-size: 1px; line-height=
:1; mso-line-height-rule:exactly;
                                       background-color:transparent;
                                       ;
                                       border-left:1px solid #ffffff;
                                       padding-left:8px;
                                       padding-right:8px; padding-top: 0px;=
 padding-bottom: 0px;"> <a style=3D"text-decoration:none;" target=3D"_blank=
" href=3D"http://t.support.accaglobal.com/r/=3Fid=3Dh1f7fea32,cf28cf9,14d69=
9b&utm_source=3Dadobecampaign&utm_medium=3Demail&utm_campaign=3Dteach_magaz=
ine_newsletter&utm_content=3D&mid=3D528476722&rid=3D7938269&cid=3DDM845403&=
market=3DNE&region=3DAfrica&utm_date=3D2025-04-16&campaignlabel=3DTeach%20M=
agazine%20Newsletter"><img width=3D"16" align=3D"center" style=3D"outline:n=
one;text-decoration:none;-ms-interpolation-mode:bicubic;border:none;display=
: block; width: 16px;" src=3D"https://marketing.accaglobal.com/content/dam/=
acca-email-templates/icons/white/ico-01.png"> </a> </td> 
                                   </tr> 
                                  </tbody> 
                                 </table> </td> 
                               </tr> 
                              </tbody> 
                             </table> </th> 
                            <th width=3D"2%;" height=3D"100%" align=3D"cent=
er" valign=3D"middle" class=3D"h-grid  " style=3D"position: relative;"> </t=
h> 
                            <th width=3D"2%;" height=3D"100%" align=3D"cent=
er" valign=3D"middle" class=3D"h-grid " style=3D"position: relative;"> </th=
> 
                            <th style=3D"min-height:1px;vertical-align:top;=
font-weight:normal;;" width=3D"47%" valign=3D"top" class=3D"tflex grid-colu=
mn column-right
          
          no-padding-right
          "> 
                             <table class=3D"wFull ee_notfixed c-container"=
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idth:100%;table-layout:auto;margin: 0 auto;"> 
                              <tbody class=3D"c-button"> 
                               <tr> 
                                <td align=3D"left" valign=3D"top" style=3D"=
FONT-SIZE: 1px; LINE-HEIGHT: 1px; mso-line-height-rule:exactly;" height=3D"=
38"> 
                                 <table border=3D"0" cellspacing=3D"0" cell=
padding=3D"0" class=3D"button-full-width" width=3D"100%" style=3D"width:100=
%;border-spacing: 0; border-collapse: collapse; border:1px solid #ffffff;">=
 
                                  <tbody> 
                                   <tr> 
                                    <td valign=3D"middle" align=3D"left" he=
ight=3D"38" style=3D"height:38px;color:white;white-space:nowrap;font-size:1=
4px;line-height:16px;mso-line-height-rule:exactly;color:white; padding-top:=
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                                                   background-color:transpa=
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                                                   font-weight:bolder;
                                                   ;
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                                                    " class=3D"button-middl=
e button-middle-cta"> <a style=3D"margin:0;text-decoration:none;color:white=
;" target=3D"_blank" href=3D"http://t.support.accaglobal.com/r/=3Fid=3Dh1f7=
fea32,cf28cf9,14d699c&utm_source=3Dadobecampaign&utm_medium=3Demail&utm_cam=
paign=3Dteach_magazine_newsletter&utm_content=3D&mid=3D528476722&rid=3D7938=
269&cid=3DDM845403&market=3DNE&region=3DAfrica&utm_date=3D2025-04-16&campai=
gnlabel=3DTeach%20Magazine%20Newsletter"><div style=3D"margin:0;text-align:=
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                                       CBE Practice Platform
                                      </div> </a> </td> 
                                    <td align=3D"center" width=3D"20" valig=
n=3D"middle" class=3D"button-side-cta" style=3D"font-size: 1px; line-height=
:1; mso-line-height-rule:exactly;
                                       background-color:transparent;
                                       ;
                                       border-left:1px solid #ffffff;
                                       padding-left:8px;
                                       padding-right:8px; padding-top: 0px;=
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" href=3D"http://t.support.accaglobal.com/r/=3Fid=3Dh1f7fea32,cf28cf9,14d69=
9d&utm_source=3Dadobecampaign&utm_medium=3Demail&utm_campaign=3Dteach_magaz=
ine_newsletter&utm_content=3D&mid=3D528476722&rid=3D7938269&cid=3DDM845403&=
market=3DNE&region=3DAfrica&utm_date=3D2025-04-16&campaignlabel=3DTeach%20M=
agazine%20Newsletter"><img width=3D"16" align=3D"center" style=3D"outline:n=
one;text-decoration:none;-ms-interpolation-mode:bicubic;border:none;display=
: block; width: 16px;" src=3D"https://marketing.accaglobal.com/content/dam/=
acca-email-templates/icons/white/ico-01.png"> </a> </td> 
                                   </tr> 
                                  </tbody> 
                                 </table> </td> 
                               </tr> 
                              </tbody> 
                             </table> </th> 
                           </tr> 
                          </tbody> 
                         </table> </td> 
                       </tr> 
                      </tbody> 
                     </table> 
                     <table width=3D"100%" border=3D"0" cellspacing=3D"0" c=
ellpadding=3D"0" style=3D"table-layout: auto;"> 
                      <tbody> 
                       <tr> 
                        <td height=3D"20" style=3D"FONT-SIZE: 1px; LINE-HEI=
GHT: 1px; mso-line-height-rule:exactly;
                height:20px;">&nbsp;</td> 
                       </tr> 
                      </tbody> 
                     </table> </td> 
                   </tr> 
                  </tbody> 
                 </table> </td> 
               </tr> 
              </tbody> 
             </table> 
             <table width=3D"100%" border=3D"0" cellspacing=3D"0" cellpaddi=
ng=3D"0" style=3D"table-layout: auto;"> 
              <tbody> 
               <tr> 
                <td height=3D"15" style=3D"FONT-SIZE: 1px; LINE-HEIGHT: 1px=
; mso-line-height-rule:exactly;
                height:15px;">&nbsp;</td> 
               </tr> 
              </tbody> 
             </table> </td> 
           </tr> 
          </tbody> 
         </table> </td> 
       </tr> 
      </tbody> 
     </table> 
     <table width=3D"100%" border=3D"0" cellspacing=3D"0" cellpadding=3D"0"=
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      <tbody> 
       <tr> 
        <td height=3D"20" style=3D"FONT-SIZE: 1px; LINE-HEIGHT: 1px; mso-li=
ne-height-rule:exactly;
                height:20px;">&nbsp;</td> 
       </tr> 
      </tbody> 
     </table> 
     <table width=3D"100%" class=3D"ee_notfixed c-footer" align=3D"center" =
border=3D"0" cellspacing=3D"0" cellpadding=3D"0" style=3D"table-layout:auto=
;width:100%;table-layout: auto;;"> 
      <tbody> 
       <tr> 
        <td align=3D"center" style=3D"line-height:1px;mso-line-height-rule:=
exactly;"> 
         <table class=3D"wFull" cellspacing=3D"0" cellpadding=3D"0" width=
=3D"600" align=3D"center" border=3D"0" style=3D"width:600px;table-layout: a=
uto;background-color:#808080;"> 
          <tbody> 
           <tr> 
            <td class=3D"h" style=3D"FONT-SIZE: 1px; WIDTH: 24px; LINE-HEIG=
HT: 1px; HEIGHT: 30px" width=3D"24" height=3D"30"></td> 
            <td style=3D"FONT-SIZE: 1px; HEIGHT: 30px; LINE-HEIGHT: 1px" he=
ight=3D"30"></td> 
            <td class=3D"h" style=3D"FONT-SIZE: 1px; WIDTH: 24px; LINE-HEIG=
HT: 1px; HEIGHT: 30px" width=3D"24" height=3D"30"></td> 
           </tr> 
           <tr> 
            <td class=3D"h" style=3D"FONT-SIZE: 1px; WIDTH: 24px; LINE-HEIG=
HT: 1px;" width=3D"24"></td> 
            <td class=3D"pad" style=3D"WIDTH: 552px" width=3D"552"> 
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er=3D"0"> 
              <tbody> 
               <tr style=3D"WIDTH: 100%; DISPLAY: table;" valign=3D"middle"=
> 
                <th class=3D"tflex"> 
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                    <td align=3D"left"> 
                     <table cellspacing=3D"0" cellpadding=3D"0" border=3D"0=
" class=3D"c-footer-m-center"> 
                      <tbody> 
                       <tr> 
                        <td> 
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=3D"100%" border=3D"0" class=3D"container-wrapper"> 
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 </table> 
  
 <style>
    @media only screen and (max-width:680px) {
        .tflex {
            display: block!important;
            width: 100%!important;
            box-sizing: border-box!important;
        }
        .c-grid .c-grid-wrapper {
            display: table-row;
        }
        .c-grid-mobile-divide {
            margin-bottom: 20px;
        }
        .c-fgrid-m-header {
            display: table-header-group !important;
        }
        .c-fgrid-m-footer {
            display: table-footer-group !important;
        }
        .c-fgrid-m-padding {
            padding: 15px !important;
        }
        .c-fgrid-m-no-padding {
            padding: 0px !important;
        }
        .c-fgrid-m-padding-column-top {
            padding-top: 15px !important;
            padding-right: 15px !important;
            padding-left: 15px !important;
            padding-bottom: 0px !important;
        }
        .c-fgrid-m-padding-column-top-divide {
            padding-top: 0px !important;
            padding-right: 0px !important;
            padding-left: 0px !important;
            padding-bottom: 15px !important;
        }
        .h-grid {
            display: none!important;
        }
        .c-icon-list-full,.c-icon-list-grid {
            margin-bottom: 0!important;
        }
        .c-icon-list-full-container,.c-icon-list-grid-container {
            display: table!important;
            margin: 0 auto!important;
        }
        .career-headline, .career-subline {
            text-align: center!important;
        }
        .fullwidth-middle .pad {
            vertical-align: top!important;
        }
        .c-wrapper .wrapper-container.center-align {
            width: 100% !important;
        }
        .c-wrapper-mobile-with-padding {
            padding: 15px !important;
        }
        .c-wrapper-mobile-no-padding {
            padding: 0 !important;
        }
        .c-wrapper-mobile-no-padding-top-bottom {
            padding-top: 0 !important;
            padding-bottom: 0 !important;
            padding-left: 15px !important;
            padding-right: 15px !important;
        }
        .c-wrapper-mobile-no-padding-left-right {
            padding-top: 15px !important;
            padding-bottom: 15px !important;
            padding-left: 0 !important;
            padding-right: 0 !important;
        }
        .c-tile .tile-container .table-container {
            height: auto;
        }
        .c-class-footer .footer-social {
            border-right: none!important;
            padding-right: 0!important;
            border-top: none!important;
        }
        .c-class-footer .footer-logo {
            border-left: none!important;
        }
        .c-class-footer .footer-content {
            padding: 10px 15px 10px 15px !important;
        }
        .c-class-footer .footer-content div {
            text-align: center !important;
        }
        .c-class-footer .social-container table {
            margin: 0 auto!important;
        }
        .c-tile-image-right .c-tile-image-left .tile-image-left-content {
            padding: 0!important;
        }
        .c-tile-image-left .tile-image-left-content {
            padding: 20px 0 0 0!important;
        }
        .c-tile-icon-left .icon-left-container .icon-headline .headline-con=
tainer td {
            text-align: center!important;
        }
        .icon-text .text-container td {
            text-align: center!important;
        }
        .spacer-mobile {
            display: block!important;
        }
        .c-lifetime-box .container-td3 .c-button .button-side {
            width: 29px!important;
            height: 29px!important;
        }
        .c-lifetime-box .container-td3 .c-button .button-middle {
            height: 29px!important;
            font-size: 13px!important;
        }
        .c-job-career {
            border-spacing: 10px !important;
            width: 300px !important;
        }
        .career-th {
            margin-top: 10px !important;
            margin-bottom: 10px !important;
        }
        .career-block {
            width: 100% !important;
        }

.in-page-navigation-content {
            border: none!important;
        }
        .c-image-with-overlay .mobile-view {
            display: block!important;
        }
        .icon-list-full,.icon-list-grid {
            margin-bottom: 0!important;
        }
        .icon-list-grid-container {
            display: table!important;
            margin: 0 auto!important;
        }
        .c-image .mobile-view {
            display: block!important;
        }
        .top-header-line {
            padding: 5px 0!important;
            width: 100%!important;
        }
        .c-class-header .header-container {
            width: 280px !important;
            border-collapse: separate !important;
        }
        .c-class-header .content-top table {
            width: 280px !important;
        }
        .c-class-header .content-left {
            border-right: 0 !important;
        }
        .c-class-header .c-container {
            margin-top: 8px!important;
            margin-bottom: 6px!important;
        }
        .c-class-header .content-middle {
            border-right: 0 !important;
        }
        .c-class-header .top-divider {
            width: 72px!important;
        }
        .c-class-header .middle-top-text {
            font-size: 9px!important;
            mso-line-height-rule:exactly!important;
            line-height: 10px!important;
        }
        .c-class-header .content-middle-main {
            font-size: 28px!important;
            line-height: 30px!important;
        }
        .c-class-header .content-middle-bottom div {
            font-size: 9px!important;
            margin: 14px 0px 16px!important;
        }
        .c-class-header .content-bottom-item {
            border-bottom: 2px solid black !important;
            border-right: none !important;
        }
        .c-class-header .content-bottom-item div{
            padding: 9px 0!important;
        }
        .c-class-header .item-last {
            border-bottom: none !important;
        }
        .focused-event-container .text-section div {
            margin-top: 25px!important;
            margin-bottom: 25px!important;
        }
        .future-events-container .text-section div {
            margin-top: 25px!important;
            margin-bottom: 25px!important;
        }
        .btn-section .c-container {
            table-layout: fixed!important;
        }
        .c-footer .social .c-container {
            float: none!important;
        }
        .c-footer-m-center {
            margin: auto;
        }
        .fl {
            float: left!important;
        }
        .fr {
            float: right!important;
        }
        .wr {
            display: block!important;
        }
        .ib {
            display: inline-block!important;
        }
        .h {
            display: none!important;
        }
        .autoh {
            height: auto!important;
        }
        .head {
            display: table-header-group!important;
            width: 100%!important;
        }
        .foot {
            display: table-footer-group!important;
            width: 100%!important;
        }
        .talignl {
            text-align: left!important;
        }
        .talignr {
            text-align: right!important;
        }
        .talignc {
            text-align: center!important;
        }
        .wFull {
            width: 100%!important;
        }
        .font18 {
            font-size: 18px!important;
            line-height: normal!important;
        }
        .font22 {
            font-size: 22px!important;
            line-height: 24px!important;
        }
        .pad {
            padding-left: 20px!important;
            padding-right: 20px!important;
        }
        .career-image img {
            width: 100%!important;
        }
    }
</style>   
<img height=3D'0' width=3D'0' alt=3D'' src=3D'http://t.support.accaglobal.c=
om/r/=3Fid=3Dh1f7fea32,cf28cf9,1'/></body><body></body>

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