ACCA P1 (Ftc) Exam Tips for December 2008ACCA_CAT

文章作者 100test 发表时间 2009:01:08 16:04:45
来源 100Test.Com百考试题网

　　P1 – Professional Accountant

　　Section A: Compulsory

　　•. always covers range of syllabus areas
　　•. some element of ethics in this question
　　Section B: 2 from 3

　　•. one question solely on governance
　　•. one question with significant ethics element

　　Key topics – in section A or B:

　　•. internal audit: independence or appointment (possibly via audit committee)
　　•. remuneration committee
　　•. directors induction and / or appraisal
　　•. ethical decisions: AAA or Tucker
　　•. stakeholder categorisation
　　•. normative / instrumental views of stakeholders
　　•. board structure: family / insider or unitary / two tier
　　•. Corporate Social Responsibility (CSR)
　　•. sound internal controls