P1 Professional accountant FBT ■ Best practice governance ■ Board committees ■ Sound system of internal control ■ Role of internal &. external audit in relation to risk audit ■ Defining &. identifying risks ■ Responsibilities for controlling risk ■ Social &. environment auditing P2 Corporate reporting LSBF (Martin Jones) ■ Group position statement with step acquisition plus more ■ Deferred tax ■ Usual mix with IFRICs ■ and bucket loads of IFRS3