Are abbreviations like IT, IHT, CGT allow to be used I. The exams?
If you've glance through the pass year, it usually mention the terms in full for the first time then only use abbreviation in the next time.
Hi Mbah,
Various ACCA revision webinars I've attended advise to always mention the full phrase first and specify the abbreviation before using it subsequently; for example, you could say, "...we need to communicate with those charged with governance ("TCWG")..." and, thereafter, you may simply use "TCWG" in your answer.