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		<lastmod>2024-07-19T11:05:51+00:00</lastmod>
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		<loc>https://pluggedin.modernfirm.co.za/lessons/revision-session-2/</loc>
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		<loc>https://pluggedin.modernfirm.co.za/lessons/revision-session-1-2/</loc>
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		<loc>https://pluggedin.modernfirm.co.za/lessons/revision-session-2-2/</loc>
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		<loc>https://pluggedin.modernfirm.co.za/lessons/revision-session-3/</loc>
		<lastmod>2024-07-19T11:10:30+00:00</lastmod>
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		<loc>https://pluggedin.modernfirm.co.za/lessons/revision-session-4/</loc>
		<lastmod>2024-07-19T11:11:03+00:00</lastmod>
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		<loc>https://pluggedin.modernfirm.co.za/lessons/revision-session-1-3/</loc>
		<lastmod>2024-07-19T11:12:52+00:00</lastmod>
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	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/revision-session-2-3/</loc>
		<lastmod>2024-07-19T11:13:36+00:00</lastmod>
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		<loc>https://pluggedin.modernfirm.co.za/lessons/revision-session-3-2/</loc>
		<lastmod>2024-07-19T11:14:23+00:00</lastmod>
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		<loc>https://pluggedin.modernfirm.co.za/lessons/revision-session-4-2/</loc>
		<lastmod>2024-07-19T11:14:49+00:00</lastmod>
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		<loc>https://pluggedin.modernfirm.co.za/lessons/revision-session-1-4/</loc>
		<lastmod>2024-07-19T11:16:33+00:00</lastmod>
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		<loc>https://pluggedin.modernfirm.co.za/lessons/revision-session-2-4/</loc>
		<lastmod>2024-07-19T11:16:55+00:00</lastmod>
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		<loc>https://pluggedin.modernfirm.co.za/lessons/revision-session-3-3/</loc>
		<lastmod>2024-07-19T11:17:24+00:00</lastmod>
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		<loc>https://pluggedin.modernfirm.co.za/lessons/revision-session-4-3/</loc>
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	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/revision-session-1-5/</loc>
		<lastmod>2024-07-19T11:19:33+00:00</lastmod>
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		<loc>https://pluggedin.modernfirm.co.za/lessons/revision-session-2-5/</loc>
		<lastmod>2024-07-19T11:19:56+00:00</lastmod>
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	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/revision-session-3-4/</loc>
		<lastmod>2024-07-19T11:20:21+00:00</lastmod>
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	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/revision-session-4-4/</loc>
		<lastmod>2024-07-19T11:20:53+00:00</lastmod>
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	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/revision-session-1-6/</loc>
		<lastmod>2024-07-19T11:24:09+00:00</lastmod>
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	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/revision-session-2-6/</loc>
		<lastmod>2024-07-19T11:24:30+00:00</lastmod>
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	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/revision-session-3-5/</loc>
		<lastmod>2024-07-19T11:24:51+00:00</lastmod>
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	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/revision-session-4-5/</loc>
		<lastmod>2024-07-19T11:25:12+00:00</lastmod>
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	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/revision-session-1-7/</loc>
		<lastmod>2024-07-19T11:28:01+00:00</lastmod>
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		<loc>https://pluggedin.modernfirm.co.za/lessons/revision-session-2-7/</loc>
		<lastmod>2024-07-19T11:28:32+00:00</lastmod>
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	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/revision-session-3-6/</loc>
		<lastmod>2024-07-19T11:29:07+00:00</lastmod>
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	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/revision-session-4-6/</loc>
		<lastmod>2024-07-19T11:29:39+00:00</lastmod>
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	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/revision-session-3-7/</loc>
		<lastmod>2024-07-19T11:40:20+00:00</lastmod>
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	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/revision-session-4-7/</loc>
		<lastmod>2024-07-19T11:40:44+00:00</lastmod>
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		<loc>https://pluggedin.modernfirm.co.za/lessons/revision-session-5/</loc>
		<lastmod>2024-07-19T11:41:07+00:00</lastmod>
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	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/revision-session-5-2/</loc>
		<lastmod>2024-07-19T11:50:07+00:00</lastmod>
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		<loc>https://pluggedin.modernfirm.co.za/lessons/revision-session-6/</loc>
		<lastmod>2024-07-19T11:50:32+00:00</lastmod>
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	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/revision-session-7/</loc>
		<lastmod>2024-07-19T11:50:53+00:00</lastmod>
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	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/revision-session-5-3/</loc>
		<lastmod>2024-07-19T11:58:22+00:00</lastmod>
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	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/revision-session-6-2/</loc>
		<lastmod>2024-07-19T11:58:57+00:00</lastmod>
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	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/revision-session-7-2/</loc>
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		<loc>https://pluggedin.modernfirm.co.za/lessons/revision-session-5-4/</loc>
		<lastmod>2024-07-19T12:16:51+00:00</lastmod>
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	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/revision-session-6-3/</loc>
		<lastmod>2024-07-19T12:17:15+00:00</lastmod>
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	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/revision-session-5-5/</loc>
		<lastmod>2024-07-19T12:18:41+00:00</lastmod>
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	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/revision-session-6-4/</loc>
		<lastmod>2024-07-19T12:19:07+00:00</lastmod>
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	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/revision-session-5-6/</loc>
		<lastmod>2024-07-19T12:20:59+00:00</lastmod>
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	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/revision-session-6-5/</loc>
		<lastmod>2024-07-19T12:21:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/revision-session-7-3/</loc>
		<lastmod>2024-07-19T12:21:54+00:00</lastmod>
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	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/revision-session-8/</loc>
		<lastmod>2024-07-19T12:22:22+00:00</lastmod>
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	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/revision-session-9/</loc>
		<lastmod>2024-07-19T12:22:45+00:00</lastmod>
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	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/revision-session-5-7/</loc>
		<lastmod>2024-07-19T12:25:46+00:00</lastmod>
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		<loc>https://pluggedin.modernfirm.co.za/lessons/revision-session-6-6/</loc>
		<lastmod>2024-07-19T12:26:50+00:00</lastmod>
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	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/revision-session-7-4/</loc>
		<lastmod>2024-07-19T12:27:39+00:00</lastmod>
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	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/revision-session-8-2/</loc>
		<lastmod>2024-07-19T12:28:18+00:00</lastmod>
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	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/revision-session-9-2/</loc>
		<lastmod>2024-07-19T12:29:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/vat-definitions/</loc>
		<lastmod>2024-11-15T10:30:26+00:00</lastmod>
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	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/understanding-exam-structure-and-business-environment/</loc>
		<lastmod>2024-12-10T07:20:08+00:00</lastmod>
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		<loc>https://pluggedin.modernfirm.co.za/lessons/business-model-exam-structure-and-industry-research/</loc>
		<lastmod>2024-12-10T07:20:45+00:00</lastmod>
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	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/task-analysis-including-open-ended-questions/</loc>
		<lastmod>2024-12-10T07:21:17+00:00</lastmod>
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	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/trigger-analysis-3-phase-approach/</loc>
		<lastmod>2024-12-10T07:21:40+00:00</lastmod>
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	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/understanding-integrated-reports/</loc>
		<lastmod>2024-12-10T07:22:05+00:00</lastmod>
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	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/using-ir-reports-for-apc-class/</loc>
		<lastmod>2024-12-10T07:22:41+00:00</lastmod>
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	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/preparing-for-ethics-and-transactional-writing/</loc>
		<lastmod>2024-12-10T07:24:02+00:00</lastmod>
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	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/file-compilation-usable-file-structure/</loc>
		<lastmod>2024-12-10T07:25:18+00:00</lastmod>
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	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/class-mentorship-exam-prep/</loc>
		<lastmod>2024-12-10T07:26:35+00:00</lastmod>
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	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/case-study-analysis-2-and-file-compilation/</loc>
		<lastmod>2024-12-10T07:27:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/revision-and-group-research-prep/</loc>
		<lastmod>2024-12-10T07:27:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/strategy-risk-management-and-governance-srmg/</loc>
		<lastmod>2024-12-10T07:28:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/advice-for-supp-candidates-and-everyone-else/</loc>
		<lastmod>2024-12-10T07:29:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/revision-and-exam-prep-session-1/</loc>
		<lastmod>2024-12-10T07:29:42+00:00</lastmod>
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	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/exam-prep-session-2/</loc>
		<lastmod>2024-12-10T07:31:30+00:00</lastmod>
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	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/vat-s7-and-ceasing-to-be-a-vendor-s82copy/</loc>
		<lastmod>2025-01-25T18:33:07+00:00</lastmod>
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	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/vat-deemed-supply-and-principal-vs-agent-vat-consequencescopy/</loc>
		<lastmod>2025-01-25T18:33:07+00:00</lastmod>
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	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/s9-time-of-supply-s10-value-of-supplycopy/</loc>
		<lastmod>2025-01-25T18:33:07+00:00</lastmod>
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	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/going-concern-and-exportscopy/</loc>
		<lastmod>2025-01-25T18:33:07+00:00</lastmod>
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	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/other-zero-rated-supplies-including-fixed-property-1copy/</loc>
		<lastmod>2025-01-25T18:33:07+00:00</lastmod>
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	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/exempts-supplies-and-s14-importscopy/</loc>
		<lastmod>2025-01-25T18:33:07+00:00</lastmod>
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	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/s15-accounting-basis-and-calculation-of-vat-1copy/</loc>
		<lastmod>2025-01-25T18:33:07+00:00</lastmod>
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	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/input-denied-and-taxable-entertainment-and-motor-car-s17copy/</loc>
		<lastmod>2025-01-25T18:33:07+00:00</lastmod>
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	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/s18-change-in-use-s18-and-fringe-benefitscopy/</loc>
		<lastmod>2025-01-25T18:33:07+00:00</lastmod>
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		<loc>https://pluggedin.modernfirm.co.za/lessons/s18b-temporary-letting-of-residential-fixed-propertycopy/</loc>
		<lastmod>2025-01-25T18:33:07+00:00</lastmod>
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	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/important-gross-income-discussioncopy/</loc>
		<lastmod>2025-01-25T18:33:07+00:00</lastmod>
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	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/gross-income-discussioncopy/</loc>
		<lastmod>2025-01-25T18:33:07+00:00</lastmod>
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	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/quick-look-into-exemptionscopy/</loc>
		<lastmod>2025-01-25T18:33:07+00:00</lastmod>
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	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/cgt-important-principlescopy/</loc>
		<lastmod>2025-01-25T18:33:07+00:00</lastmod>
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	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/cgt-base-cost-principlescopy/</loc>
		<lastmod>2025-01-25T18:33:08+00:00</lastmod>
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	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/primary-residence-personal-use-assetscopy/</loc>
		<lastmod>2025-01-25T18:33:08+00:00</lastmod>
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	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/non-residents-residents-and-dtascopy/</loc>
		<lastmod>2025-01-25T18:33:08+00:00</lastmod>
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	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/donation-taxcopy/</loc>
		<lastmod>2025-01-25T18:33:08+00:00</lastmod>
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	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/live-class-donations-taxcopy/</loc>
		<lastmod>2025-01-25T18:33:08+00:00</lastmod>
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	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/general-deduction-formulacopy/</loc>
		<lastmod>2025-01-25T18:33:08+00:00</lastmod>
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	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/pre-trade-expenditure-and-applicationcopy/</loc>
		<lastmod>2025-01-25T18:33:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/prepaid-expensescopy/</loc>
		<lastmod>2025-01-25T18:33:08+00:00</lastmod>
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	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/special-deductionscopy/</loc>
		<lastmod>2025-01-25T18:33:08+00:00</lastmod>
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	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/movable-assets-allowancescopy/</loc>
		<lastmod>2025-01-25T18:33:08+00:00</lastmod>
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	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/immovable-assetscopy/</loc>
		<lastmod>2025-01-25T18:33:08+00:00</lastmod>
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	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/leases-income-taxcopy/</loc>
		<lastmod>2025-01-25T18:33:08+00:00</lastmod>
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	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/leasehold-improvements-to-exempt-entitiescopy/</loc>
		<lastmod>2025-01-25T18:33:08+00:00</lastmod>
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	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/recoupments-and-rolloverscopy/</loc>
		<lastmod>2025-01-25T18:33:08+00:00</lastmod>
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	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/recoupment-assest-not-returned-to-the-lessorcopy/</loc>
		<lastmod>2025-01-25T18:33:08+00:00</lastmod>
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	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/trading-stockcopy/</loc>
		<lastmod>2025-01-25T18:33:08+00:00</lastmod>
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		<loc>https://pluggedin.modernfirm.co.za/lessons/allowancescopy/</loc>
		<lastmod>2025-01-25T18:33:08+00:00</lastmod>
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	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/s19-vs-par12a-quick-reviewcopy/</loc>
		<lastmod>2025-01-25T18:33:08+00:00</lastmod>
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	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/asset-acquired-in-foreign-currencycopy/</loc>
		<lastmod>2025-01-25T18:33:08+00:00</lastmod>
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	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/discussion-techniquecopy/</loc>
		<lastmod>2025-01-25T18:33:08+00:00</lastmod>
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	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/deferral-of-fx-differences-asset-not-brought-into-usecopy/</loc>
		<lastmod>2025-01-25T18:33:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/fx-differences-not-recognisedcopy/</loc>
		<lastmod>2025-01-25T18:33:08+00:00</lastmod>
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	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/fx-differences-recognised-after-realisationcopy/</loc>
		<lastmod>2025-01-25T18:33:08+00:00</lastmod>
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		<loc>https://pluggedin.modernfirm.co.za/lessons/cost-s24j-debt-instrument-calculating-kdcopy/</loc>
		<lastmod>2025-02-01T16:01:57+00:00</lastmod>
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		<loc>https://pluggedin.modernfirm.co.za/lessons/market-value-of-convertible-debt-instrumentscopy/</loc>
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		<loc>https://pluggedin.modernfirm.co.za/lessons/mac-and-the-business-relational-and-decision-acumencopy/</loc>
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		<lastmod>2025-02-04T10:16:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/maf-revision-part-1copy-2/</loc>
		<lastmod>2025-02-04T10:16:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/maf-revision-part-2-valuations-saica-itc-2019-p1copy-2/</loc>
		<lastmod>2025-02-04T10:16:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/maf-general-exam-techniquecopy-2/</loc>
		<lastmod>2025-02-04T10:16:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/live-session-divisional-performancecopy/</loc>
		<lastmod>2025-02-04T10:16:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/live-session-relevant-costing-transfer-pricing-etc-copy/</loc>
		<lastmod>2025-02-04T10:16:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/mac-2021-exam-costingcopy-2/</loc>
		<lastmod>2025-02-04T10:16:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/live-session-mac-question-4-tut103-costingcopy/</loc>
		<lastmod>2025-02-04T10:16:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/mac-2019-exam-saica-itc-p1copy/</loc>
		<lastmod>2025-02-04T10:16:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/saica-2019-paper-2-revision-costingcopy-2/</loc>
		<lastmod>2025-02-04T10:16:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/ias12-income-taxes-intro-2/</loc>
		<lastmod>2025-02-06T19:25:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/question-practice-2/</loc>
		<lastmod>2025-02-06T20:31:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/income-taxes-question/</loc>
		<lastmod>2025-02-07T08:26:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/live-class-2024-ethics-2/</loc>
		<lastmod>2025-02-11T03:21:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/live-session/</loc>
		<lastmod>2025-02-13T08:44:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/live-session-4/</loc>
		<lastmod>2025-02-13T08:48:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/donation-tax-2/</loc>
		<lastmod>2025-02-14T10:05:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/live-class-donations-tax/</loc>
		<lastmod>2025-02-14T10:29:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/ifrs-10-control-discussion/</loc>
		<lastmod>2025-02-15T15:25:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/live-session-5/</loc>
		<lastmod>2025-02-22T13:27:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/vat-class-2s18cleasehold-improv-s18d-letting-of-res-property/</loc>
		<lastmod>2025-02-22T13:28:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/vat-class-2-s18/</loc>
		<lastmod>2025-02-22T19:23:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/vat-class-1-agents-and-principal-s820-s54-s162/</loc>
		<lastmod>2025-02-22T19:23:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/vat-class-2-s18d-video/</loc>
		<lastmod>2025-02-22T19:29:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/ifrs2-share-based-payments-level-2-only-2/</loc>
		<lastmod>2025-02-23T13:34:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/ifrs2-q101-applying-principles-2/</loc>
		<lastmod>2025-02-23T13:35:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/vat-class-1-agents-and-principal-s820-s54-s162-2/</loc>
		<lastmod>2025-02-24T08:48:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/s18c-slides-notes/</loc>
		<lastmod>2025-02-24T08:50:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/vat-class-2-s18d-video-and-notes/</loc>
		<lastmod>2025-02-24T08:51:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/costing-live-session/</loc>
		<lastmod>2025-02-24T09:35:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/live-class-2024-ethics/</loc>
		<lastmod>2025-03-01T15:21:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/king-iv-summary/</loc>
		<lastmod>2025-03-01T15:21:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/king-iv-internal-audit/</loc>
		<lastmod>2025-03-01T15:21:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/king-iv-appointment-of-ceo/</loc>
		<lastmod>2025-03-01T15:21:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/king-iv-board-composition/</loc>
		<lastmod>2025-03-01T15:22:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/king-iv-board-composition-2/</loc>
		<lastmod>2025-03-01T15:26:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/king-iv-appointment-of-ceo-2/</loc>
		<lastmod>2025-03-01T15:26:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/king-iv-internal-audit-2/</loc>
		<lastmod>2025-03-01T15:26:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/king-iv-summary-2/</loc>
		<lastmod>2025-03-01T15:26:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/itc-june-2019-p3-aue-part-a/</loc>
		<lastmod>2025-03-01T15:27:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/vat-class-1-s18c-video/</loc>
		<lastmod>2025-03-04T18:40:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/vat-class-2-s18c-video/</loc>
		<lastmod>2025-03-04T18:45:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/live-session-2-2/</loc>
		<lastmod>2025-03-06T11:12:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/the-effect-of-foreign-exchange-rates-3/</loc>
		<lastmod>2025-03-09T05:33:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/ifrs2-share-based-payments/</loc>
		<lastmod>2025-03-09T05:34:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/ifrs2-q101-applying-principles-3/</loc>
		<lastmod>2025-03-09T05:35:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/ifrs2-modification-no-adjustment-1-3/</loc>
		<lastmod>2025-03-09T05:35:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/ifrs2-modification-application-2/</loc>
		<lastmod>2025-03-09T05:37:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/ifrs2-cancellations-par-28-3/</loc>
		<lastmod>2025-03-09T05:37:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/ifrs2-group-entities-2/</loc>
		<lastmod>2025-03-09T05:38:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/frg2-bee-transactions-3/</loc>
		<lastmod>2025-03-09T05:39:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/live-session-ias8/</loc>
		<lastmod>2025-03-11T10:01:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/ias-8-change-in-acc-policy-and-estimates-application-2/</loc>
		<lastmod>2025-03-11T10:16:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/king-iv-live-session/</loc>
		<lastmod>2025-03-14T19:37:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/king-iv-live-session-2/</loc>
		<lastmod>2025-03-14T19:41:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/co-act-moi-and-share-issue-audit-procedures/</loc>
		<lastmod>2025-03-14T19:45:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/co-act-s44-45-financial-assistance-and-procedures/</loc>
		<lastmod>2025-03-14T19:45:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/co-act-s46-distribution-and-meetings/</loc>
		<lastmod>2025-03-14T19:45:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/co-act-s1-s29-discussion/</loc>
		<lastmod>2025-03-14T19:46:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/auditing-profession-act-live-session/</loc>
		<lastmod>2025-03-14T21:29:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/auditing-profession-act-live-session-2/</loc>
		<lastmod>2025-03-14T21:35:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/ifrs15-question-live-session/</loc>
		<lastmod>2025-03-17T06:18:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/vat-live-session/</loc>
		<lastmod>2025-03-17T06:28:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/income-and-cgt-live-session/</loc>
		<lastmod>2025-03-17T06:29:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/ifrs16-reassessment-and-modification/</loc>
		<lastmod>2025-03-18T09:36:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/ifrs16-subsequent-measurement/</loc>
		<lastmod>2025-03-18T09:36:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/ifrs16-identifying-the-lease/</loc>
		<lastmod>2025-03-18T09:36:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/ifrs15-question-live-session-3/</loc>
		<lastmod>2025-03-18T09:41:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/ifrs15-question-live-session-2/</loc>
		<lastmod>2025-03-18T09:46:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/live-session-7/</loc>
		<lastmod>2025-03-19T08:55:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/live-session-6/</loc>
		<lastmod>2025-03-19T09:01:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/ias37-provisions-contingent-liability-and-contingent-asset-4/</loc>
		<lastmod>2025-03-21T11:48:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/ias10-events-after-reporting-date-4/</loc>
		<lastmod>2025-03-21T11:49:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/ifrs15-revenue-introduction-3/</loc>
		<lastmod>2025-03-21T11:56:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/ifrs15-par-9-16-identifying-a-contact-and-liability-recognition-3/</loc>
		<lastmod>2025-03-21T11:57:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/ifrs15-identifying-performance-obligation-par-22-27-28-29-4/</loc>
		<lastmod>2025-03-21T11:57:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/satisfying-performance-obligation-at-a-point-in-time-par-31-32-and-38-2/</loc>
		<lastmod>2025-03-21T11:58:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/ifrs15-performance-obligation-over-time-4/</loc>
		<lastmod>2025-03-21T11:59:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/ifrs15-measurement-determining-the-transaction-price-4/</loc>
		<lastmod>2025-03-21T12:00:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/ifrs15-significant-financing-component-4/</loc>
		<lastmod>2025-03-21T12:00:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/ifrs15-example-identifying-performance-obligation-warranty-4/</loc>
		<lastmod>2025-03-21T12:01:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/ifrs15-contract-costs-incremental-vs-costs-to-fulfil-the-contract-4/</loc>
		<lastmod>2025-03-21T12:02:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/ifrs15-contract-modification-awareness-level-4/</loc>
		<lastmod>2025-03-21T12:03:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/q3-itc2017-ifrs15-cellular-ltd-3/</loc>
		<lastmod>2025-03-21T12:03:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/ifrs15-question-live-session-4/</loc>
		<lastmod>2025-03-21T12:04:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/cpc-live-session/</loc>
		<lastmod>2025-03-21T21:18:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/king-iv-question-live-session/</loc>
		<lastmod>2025-03-21T21:25:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/strategy-kpis-and-kpi-targets-live-session/</loc>
		<lastmod>2025-03-24T07:47:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/strategy-kpis-and-kpi-targets-live-session-2/</loc>
		<lastmod>2025-03-24T07:52:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/live-session-ias12-income-tax/</loc>
		<lastmod>2025-03-27T09:51:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/retrieving-data-wait-a-few-seconds-and-try-to-cut-or-copy-again-4/</loc>
		<lastmod>2025-03-30T10:12:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/cpc-2nd-live-session/</loc>
		<lastmod>2025-03-30T10:21:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/cpc-live-session-part-1/</loc>
		<lastmod>2025-03-30T10:23:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/cpc-2nd-live-session-2/</loc>
		<lastmod>2025-03-30T10:27:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/cpc-3rd-live-session/</loc>
		<lastmod>2025-04-01T15:33:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/cpc-3rd-live-session-2/</loc>
		<lastmod>2025-04-01T15:36:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/test-1-revision-live-session-2/</loc>
		<lastmod>2025-04-04T21:55:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/test-1-revision-live-session/</loc>
		<lastmod>2025-04-04T21:57:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/test-1-revision-2nd-live-session/</loc>
		<lastmod>2025-04-06T10:26:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/test-1-revision-2nd-live-session-2/</loc>
		<lastmod>2025-04-06T10:32:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/ifrs15-revenue-introduction-4/</loc>
		<lastmod>2025-04-14T06:39:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/ifrs15-par-9-16-identifying-a-contact-and-liability-recognition-4/</loc>
		<lastmod>2025-04-14T06:42:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/ifrs15-identifying-performance-obligation-par-22-27-28-29-5/</loc>
		<lastmod>2025-04-14T06:43:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/satisfying-performance-obligation-at-a-point-in-time-par-31-32-and-38-3/</loc>
		<lastmod>2025-04-14T06:45:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/ifrs15-performance-obligation-over-time-5/</loc>
		<lastmod>2025-04-14T06:45:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/ifrs15-measurement-determining-the-transaction-price-5/</loc>
		<lastmod>2025-04-14T06:46:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/ifrs15-significant-financing-component-5/</loc>
		<lastmod>2025-04-14T06:47:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/ifrs15-example-identifying-performance-obligation-warranty-5/</loc>
		<lastmod>2025-04-14T06:47:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/ifrs15-contract-costs-incremental-vs-costs-to-fulfil-the-contract-5/</loc>
		<lastmod>2025-04-14T06:48:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/ifrs15-contract-modification-awareness-level-5/</loc>
		<lastmod>2025-04-14T06:49:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/q3-itc2017-ifrs15-cellular-ltd-4/</loc>
		<lastmod>2025-04-14T06:49:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/ifrs15-question-live-session-5/</loc>
		<lastmod>2025-04-14T06:50:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/debt-s24c-s31-s24i-live-session/</loc>
		<lastmod>2025-04-14T13:44:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/debt-s24c-s31-s24i-live-session-2/</loc>
		<lastmod>2025-04-14T13:48:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/3-2/</loc>
		<lastmod>2025-04-27T06:11:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/live-es20-april/</loc>
		<lastmod>2025-04-27T06:12:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/live-session-20-april/</loc>
		<lastmod>2025-04-27T06:17:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/relevant-costing-and-uncertainty-live-session/</loc>
		<lastmod>2025-04-27T06:24:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/relevant-costing-and-uncertainty/</loc>
		<lastmod>2025-04-27T06:32:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/recoupment-live-session-2/</loc>
		<lastmod>2025-04-27T17:06:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/recoupment-live-session/</loc>
		<lastmod>2025-04-27T17:07:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/accepting-of-a-new-auditing-client-live-session/</loc>
		<lastmod>2025-04-28T11:31:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/risk-indicators-at-financial-statement-level-live-session/</loc>
		<lastmod>2025-04-28T11:36:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/answering-risk-indicators-at-financial-statement-level-live-session/</loc>
		<lastmod>2025-04-28T11:46:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/accepting-of-a-new-auditing-client-live-session-2/</loc>
		<lastmod>2025-04-28T12:08:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/risk-indicators-at-financial-statement-level-live-session-2/</loc>
		<lastmod>2025-04-28T12:18:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/production-cycle-live-session/</loc>
		<lastmod>2025-04-30T07:19:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/production-cycle-live-session-2/</loc>
		<lastmod>2025-04-30T07:23:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/answering-risk-indicators-at-financial-statement-level-live-session-2/</loc>
		<lastmod>2025-05-01T06:42:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/payroll-and-personnel-cycle-live-session/</loc>
		<lastmod>2025-05-01T15:57:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/payroll-and-personnel-cycle-live-session-2/</loc>
		<lastmod>2025-05-01T16:27:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/inventory-cycle-live-session-2/</loc>
		<lastmod>2025-05-01T16:28:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/ifr/</loc>
		<lastmod>2025-05-03T07:02:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/ifrs9-live-session/</loc>
		<lastmod>2025-05-03T07:11:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/ifrs-10-consolidated-financial-statements-live-session/</loc>
		<lastmod>2025-05-04T11:57:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/ifrs-10-consolidated-financial-statements-live-session-2/</loc>
		<lastmod>2025-05-04T12:01:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/s24-24c-allowances/</loc>
		<lastmod>2025-05-05T15:19:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/s24-24c-allowances-2/</loc>
		<lastmod>2025-05-05T15:21:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/risk-indicators-at-assertion-level-live-session-2/</loc>
		<lastmod>2025-05-06T13:20:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/risk-indicators-at-assertion-level-live-session/</loc>
		<lastmod>2025-05-06T13:22:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/relevant-costing-and-long-term-decision-making-including-npv-etc-live-session/</loc>
		<lastmod>2025-05-10T14:11:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/relevant-costing-and-long-term-decision-making-including-npv-etc-live-session-2/</loc>
		<lastmod>2025-05-10T14:15:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/king-iv-question-live-session-2/</loc>
		<lastmod>2025-05-12T09:19:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/answering-revenue-and-receipts-cycle-live-session/</loc>
		<lastmod>2025-05-12T12:41:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/inventory-cycle-live-session/</loc>
		<lastmod>2025-05-12T12:43:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/answering-revenue-and-receipts-cycle-live-session-2/</loc>
		<lastmod>2025-05-12T12:45:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/answering-payroll-and-personnel-cycle-live-session/</loc>
		<lastmod>2025-05-15T05:05:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/answering-payroll-and-personnel-cycle-live-session-2/</loc>
		<lastmod>2025-05-15T05:08:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/ifrs-15-live-session/</loc>
		<lastmod>2025-05-17T17:51:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/test-2-revision-class-1/</loc>
		<lastmod>2025-05-18T19:00:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/test-2-revision-class-2/</loc>
		<lastmod>2025-05-18T19:04:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/test-2-revision-class-1-2/</loc>
		<lastmod>2025-05-18T19:06:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/test-2-revision-class-2-2/</loc>
		<lastmod>2025-05-18T19:08:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/ias16-bearer-plants-2/</loc>
		<lastmod>2025-05-26T07:36:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/ias16-definitions-and-recognition-2/</loc>
		<lastmod>2025-05-26T07:36:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/introduction-to-automated-audit-procedures-live-session/</loc>
		<lastmod>2025-05-26T07:52:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/acquisition-and-payments-cycle-and-revenue-and-receipts-cycle-2/</loc>
		<lastmod>2025-05-26T07:57:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/answering-revenue-and-receipts-cycle-homework-from-graded-questions/</loc>
		<lastmod>2025-05-26T08:01:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/acquisition-and-payments-cycle-and-revenue-and-receipts-cycle/</loc>
		<lastmod>2025-05-26T08:15:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/answering-revenue-and-receipts-cycle-homework-from-graded-questions-live-session/</loc>
		<lastmod>2025-05-26T08:16:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/introduction-to-automated-audit-procedures-live-session-2/</loc>
		<lastmod>2025-05-26T08:17:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/ppe-intangible-assets-and-impairments-live-session/</loc>
		<lastmod>2025-05-31T13:56:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/ppe-intangible-assets-and-impairments-live-session-2/</loc>
		<lastmod>2025-05-31T14:00:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/individual-employee-benefits-live-session/</loc>
		<lastmod>2025-06-02T09:54:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/individual-employee-benefits-live-session-2/</loc>
		<lastmod>2025-06-02T09:57:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/test-of-controls-live-session/</loc>
		<lastmod>2025-06-06T15:37:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/test-of-controls-live-session-2/</loc>
		<lastmod>2025-06-06T15:46:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/automated-application-controls-and-test-of-controls-live-session/</loc>
		<lastmod>2025-06-08T06:55:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/automated-application-controls-and-test-of-controls-live-session-2/</loc>
		<lastmod>2025-06-08T07:07:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/strategy-and-risk-management-live-session/</loc>
		<lastmod>2025-06-08T09:00:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/strategy-and-risk-management-live-session-2/</loc>
		<lastmod>2025-06-08T09:01:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/finance-strategy-live-session/</loc>
		<lastmod>2025-06-13T19:04:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/finance-strategy-live-session-2/</loc>
		<lastmod>2025-06-13T19:04:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/retirement-benefits-employee-tax-and-provisional-tax-live-session-2/</loc>
		<lastmod>2025-06-15T12:00:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/retirement-benefits-employee-tax-and-provisional-tax-live-session/</loc>
		<lastmod>2025-06-15T12:00:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/leases-employee-benefits-live-session/</loc>
		<lastmod>2025-06-15T15:11:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/leases-employee-benefits-live-session-2/</loc>
		<lastmod>2025-06-15T15:11:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/leases-employee-benefits-live-session-3/</loc>
		<lastmod>2025-06-17T06:26:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/changes-in-degree-of-control-live-session/</loc>
		<lastmod>2025-06-19T20:31:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/deceased-estates-estate-duty-and-tax-administration-act-live-session/</loc>
		<lastmod>2025-06-21T11:59:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/deceased-estates-estate-duty-and-tax-administration-act-live-session-2/</loc>
		<lastmod>2025-06-21T11:59:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/capital-investment-and-allocation-decisions-live-session/</loc>
		<lastmod>2025-06-22T12:03:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/capital-investment-and-allocation-decisions-live-session-2/</loc>
		<lastmod>2025-06-22T12:03:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/creditors-reconciliation-live-class/</loc>
		<lastmod>2025-06-27T18:47:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/creditors-reconciliation-live-session/</loc>
		<lastmod>2025-06-27T18:48:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/audit-procedures-live-session/</loc>
		<lastmod>2025-06-27T18:51:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/audit-procedures-live-session-2/</loc>
		<lastmod>2025-06-27T18:51:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/test-3-revision/</loc>
		<lastmod>2025-06-28T20:05:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/mac-test-3-revision-2/</loc>
		<lastmod>2025-06-29T13:50:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/mac-test-3-revision/</loc>
		<lastmod>2025-06-29T13:50:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/test-3-revision-3/</loc>
		<lastmod>2025-06-30T03:41:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/test-3-revision-2/</loc>
		<lastmod>2025-06-30T03:43:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/test-3-revision-2nd-live-session-2/</loc>
		<lastmod>2025-06-30T03:45:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/test-3-revision-2nd-live-session/</loc>
		<lastmod>2025-06-30T03:46:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/business-in-difficulty-analysis-and-interpretation-of-financial-and-non-financial-live-session-2/</loc>
		<lastmod>2025-07-06T16:10:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://pluggedin.modernfirm.co.za/lessons/business-in-difficulty-analysis-and-interpretation-of-financial-and-non-financial-live-session/</loc>
		<lastmod>2025-07-06T16:10:37+00:00</lastmod>
	</url>
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