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Prepare

to pass

A guide to help
you if you are
studying

Governance,
Risk and Ethics P1
GETTING
STARTED
Prepare to pass

LEARNING
PHASE
REVISION
PHASE
Welcome to your guide helping Sections
you to study for your P1 exam Getting started 03

PREPARATION
Learning phase 09

Stages of
Why use this guide?

study

FINAL
Structured approach to show you how to succeed Revision phase 15
Signposted resources and how to use them Final preparation 19
Tips for success to help you through your studies
Interactive clickable checklists to keep you on track The exam 21

THE EXAM
Appendix Links23
This guide applies to exams for September and December 2016
and March and June 2017.

APPENDIX
LINKS
02
GETTING
STARTED
Your checklist

LEARNING
PHASE
Enter for your exam
Buy an Approved Content
Provider study text and question
and answer bank

REVISION
PHASE
Draw up your study plan
Get to know your exam

PREPARATION
FINAL
THE EXAM
Getting started

APPENDIX
LINKS
03
GETTING
STARTED
Getting started Tips for success

Tips for success

LEARNING
PHASE
We strongly recommend that The earlier you enter Remember to personalise Once you have prepared
you buy a P1 Approved Content for your exam the less your edition of Student your plan stick to it!
Provider study text and question it costs! Use our exam Accountant so you receive
and answer bank to ensure exam planner tool to plan which P1 specific information Consider building in an
success. These provide: exam(s) you want to sit as you need it. extra study period after
every few chapters to

REVISION
and when.

PHASE
- the most up to date content and Consider working through review and consolidate
syllabus coverage. Use the ACCA Learning the professional skills your learning.
Community to link up modules either before you
- tests, quizzes and other support with fellow students start, or alongside your Take a 5-10 minute
designed to help you prepare around the world studying studies. These modules break every hour to help
for your exam. the same exam as you give you insight into maintain your motivation

PREPARATION
get tips, join discussions professional skills that you and concentration.
- past exam questions updated

FINAL
for changes to the syllabus, and share ideas and can apply in your exam or Use this plan whether
question style and exam format advice. You can also in the workplace. you intend to self-study
as well as practice questions and access live Q&A sessions through all the phases or
answers and full mock exams to and presentations. mix with some tuition from
When drawing up your
ensure you are fully prepared for Spend some time study plan (see page 5) an Approved Learning
your exam. familiarising yourself Provider.
Be realistic and consider

THE EXAM
You may want to consider with the free resources
available via the exam when you are best able
attending a face to face or online to study maybe early
tuition course with one of ACCAs resource finder on the
student section of the mornings work better
Approved Learning Providers for you or perhaps
for all or part of your studies. ACCA website we will
provide you with specific shorter, more frequent
guidance on when study periods.
and how to use these

APPENDIX
LINKS
resources during the
relevant stages of study.
04
GETTING
STARTED
Getting started Draw up your study plan

Study plan checklist

LEARNING
PHASE

Calculate the number of weeks
from now until your exam
date and draw up a plan see
Monday Tuesday Wednesday Thursday Friday Saturday Sunday
the example to the left and a
possible proforma for you to

REVISION
PHASE
Week 1 Monday Tuesday Wednesday Thursday Friday Saturday Sunday
Week 2 Monday Tuesday Wednesday Thursday Friday Saturday Sunday
use on the next page
Week 3 Monday Tuesday Wednesday Thursday Friday Saturday Sunday You may need to add or take away
Week 4 Monday Tuesday Wednesday Thursday Friday Saturday Sunday weeks depending on your own
Week 5 Monday Tuesday Wednesday Thursday Friday Saturday Sunday circumstances and which exam

PREPARATION
Week 6 Monday Tuesday Wednesday Thursday Friday Saturday Sunday sitting(s) you are focusing on

FINAL
Week 7 Monday Tuesday Wednesday Thursday Friday Saturday Sunday Block out days/half days/
Week 8 Monday Tuesday Wednesday Thursday Friday Saturday Sunday evenings already committed
Week 9 Monday Tuesday Wednesday Thursday Friday Saturday Sunday to family/social events
Week 10 Monday Tuesday Wednesday Thursday Friday Saturday Sunday
Plan study periods evenings/
Week 11 REVISION
half days/full days, aiming for

THE EXAM
Week 12 REVISION roughly one evening/half day
Week 13 REVISION per chapter of your study text
Week 14 REVISION
If possible leave a six week
Week 15 REVISION
period for the revision and final
Week 16 REVSION AND FINAL PREPARATION
preparation phases

APPENDIX
LINKS
Evening study period Daytime study period Other commitments

05
GETTING
STARTED
Getting started Your study plan Print out and write down when you will study, relax and revise!

Monday Tuesday Wednesday Thursday Friday Saturday Sunday

Week 1

LEARNING
PHASE
Week 2

Week 3

Week 4

REVISION
PHASE
Week 5

Week 6

Week 7

PREPARATION
Week 8

FINAL
Week 9

Week 10

Week 11 REVISION

THE EXAM
Week 12 REVISION

Week 13 REVISION

Week 14 REVISION

Week 15 REVISION

APPENDIX
LINKS
Week 16 REVISION AND FINAL PREPARATION

Evening study period Daytime study period Other commitments Colour boxes in your preferred highlighter colours.
06
GETTING
STARTED
Getting started Get to know your exam

LEARNING
PHASE
REVISION
PHASE

Review the syllabus This gives you an understanding of the aims and objectives of the exam, learning
outcomes and exam structure
and study guide

PREPARATION

Scan the most recent past The most recent exam provides you with a clear picture of how P1 will be assessed
and how the exam is structured as well as the likely style and range of questions

FINAL
exam for P1 that you could see in the real exam


Review the examining teams Using these resources at the start of your studies will help you understand the focus
of the exam by concentrating on the exam structure, question style, exam technique
guidance and tips as well as pitfalls to avoid see an extract from the examiners approach
article over the page

THE EXAM
Review the examiners reports These provide feedback on students performance after each exam session, highlight
problem areas that students need to improve on and tell you what the examining
from the last four sittings teams are looking for; these are critical to your success in passing P1


Read the exam technique The articles How to earn professional marks, How to tackle exams - a markers
perspective, Passing the Professional level papers and Professional marks
articles for P1 will provide you with a head start in terms of knowing what to expect and how to

APPENDIX
approach exam standard questions

LINKS
07
GETTING
STARTED
Getting started What the examiner has said about P1
(extract from the examiners approach article)

LEARNING
Comments on

PHASE
ethical and governance codes:

P1 covers two areas that, in some countries, are underpinned by codes or guidelines that attempt to
regulate practice. In the light of recent corporate governance failures, governments and professional
bodies have introduced these codes so as to reduce the freedom of movement for managers, and to
make their duties and responsibilities unambiguous in certain circumstances. The UK was among the

REVISION
PHASE
first to introduce such initiatives, with the Cadbury Code back in 1992, but the intervening years have
seen many other codes springing up in different parts of the world. Some apply to single jurisdictions,
such as in Singapore, the UK, and the US, while other codes are intended to apply internationally.
IFACs and ACCAs Codes of Ethics are examples of ethical codes, while the Organisation for
Economic Co-operation and Development (OECD) and International Corporate Governance Network
(ICGN) both have international codes of corporate governance.

PREPARATION
In the P1 Study Guide, I have highlighted the fact that whereas a general knowledge

FINAL
of codes is important, line-by-line detail is not required. While the UK codes (such as the
Combined Code, first published in 2003) provide a good summary of provisions in corporate
governance, other countries and agencies have also produced equivalent guidelines.
Students may be required to demonstrate familiarity with a code when answering a question,
but it will be acceptable to refer to a local code if more appropriate, or to one of the
international codes. ACCAs Code of Ethics applies broadly, and IFACs Code of Ethics applies
to all professional accountants whose professional bodies are members of IFAC (such as ACCA).

THE EXAM
If students live in a jurisdiction with its own code of ethics (such as the ISCA code in Singapore)
it will be acceptable to refer to that code where appropriate.
Explicit reference is made in the Study Guide to Sarbanes-Oxley, which is the legal underpinning
of corporate governance in the US. Sarbanes-Oxley is the most influential corporate governance
instrument of recent times and has changed practice globally, mainly because of the international
dominance of US business.

APPENDIX
LINKS
08
GETTING
STARTED
Your checklist

LEARNING
PHASE
Work through the control
sheet which has been
designed to give you a
structured approach to your
learning phase to ensure you:

REVISION
PHASE
- gain the knowledge you
need; and
- learn how to apply that
knowledge to pass the exam

PREPARATION
FINAL
THE EXAM
Learning phase

APPENDIX
LINKS
09
GETTING
STARTED
Learning phase Get the most out of your control sheet

Use the control sheet relevant to Tick the box Quiz/Test in the control

LEARNING
PHASE
the Approved Content Providers sheet once you have:
materials you have purchased:
Attempted the quiz at the end of the
Becker Professional Education page 12 chapter (if you are using Becker or BPP
material) or the test your understanding
BPP Learning Media page 13 questions throughout the chapter
Kaplan Publishing page 14 (if you are using Kaplan material)

REVISION
PHASE
Tick the box Content in the control Tick the box Questions in the control
sheet once you have: sheet once you have:

Read through the introduction Attempted the questions referred to in


to the chapter the question bank some of these you
should do in full but others you can just

PREPARATION
Actively read and understood each draw up a plan for, depending on the

FINAL
chapters content time you have available

Noted any additional commentary Compared your answer, or plan, with the
and exam focus tips provided solution given and understood where you
did well or not so well and why
Worked through and understood
examples and illustrations of

THE EXAM
concepts given Tick the box ACCA related resources
in the control sheet once you have:
Read / viewed the related ACCA
article(s) / video(s) signposted
Note that ACCA produces new articles
and videos throughout the year and so you

APPENDIX
should always check the technical articles

LINKS
page on the website to ensure you have
seen all of the related resources
10
GETTING
STARTED
Learning phase Tips for success

Tips for success

LEARNING
PHASE
Actively read the material you remember the key Visit the ACCA Learning
The Professional Ethics module
ask yourself do knowledge areas. Community regularly to
Be aware that the aim of the I understand this? view new video content
If not re-read and Always work through the and to join online study
Professional Ethics module is to
re-work examples questions signposted events.

REVISION
give you exposure to a range of

PHASE
if you still struggle, it is vital that you practise
ethical perspectives and can be
make a note and come questions throughout the There are PER (Practical
completed once eligible to take
back to it during the learning phase as this Experience Requirement)
your P1 exam. Ideally, you should
revision phase. will ensure that you are objectives associated
take it at the same time as - or soon
applying the knowledge with specific syllabus
after - completing this exam.
Scan headings before you learn as you progress. areas and, if possible,

PREPARATION
going into the detail to you should try to gain
give you an idea of the Make sure you use the experience in these

FINAL
content first and consider ACCA resources to help alongside your studying
highlighting, underlining, your understanding as this will help you to
making notes, drawing these give you real insight put your studies into a
pictures or mind maps to help you in your exam. workplace context and
whatever helps you If you find you are not reinforce what you have
to remember. covering all of the material learned.

THE EXAM
Consider using the in each study period, build Try to read a good quality
additional resources some extra time into your business journal or
provided by the study plan everyone newspaper regularly and
Approved Content works at a different pace. use this to help bring your
Providers including for Keep an eye on Student studies to life by linking
example passcards Accountant for any your learning into what
or pocket notes to help relevant articles. you are reading.

APPENDIX
LINKS
11
GETTING
STARTED
Learning phase Control sheet for Becker Professional Education

Chapter Content Quiz/Test Questions ACCA related resources


tick the boxes below when complete

LEARNING
Introduction

PHASE
Public sector governance part 1
Public sector governance part 2
1 Scope of governance
Independence as a concept in corporate governance
Non-corporate corporate governance
Corporate governance external and internal actors
2 Agency relationships and stakeholder theory All about stakeholders part 1
All about stakeholders part 2

REVISION
3 The board of directors Diversifying the board a step towards better governance

PHASE
4 Board committees
5 Directors remuneration
6 Approaches to corporate governance Rules, principles and Sarbanes-Oxley
7 Corporate social responsibility CSR strategy and strategic CSR
8 Governance: reporting and disclosure
9 Management control systems COSOs enterprise risk and management framework

PREPARATION
Internal audit
10 Internal audit and compliance

FINAL
Risk and environmental auditing
11 Reporting on internal control
12 Identifying risk Strategic and operational risks
13 Assessing risk Study support video: Focus on risk
14 Controlling risk
Ethical decision making
15 Ethical theories
Study support video: Ethical theories kept simple

THE EXAM
16 Ethics and social responsibility
17 Professions and the public interest
18 Professional practice and codes of ethics
19 Conflicts of interest and unethical behaviour
The integrated report framework
20 Integrated reporting and sustainability Environmental accounting and reporting
Risk and environmental auditing

APPENDIX
LINKS
When watching the study support videos, focus at this stage on the technical aspects you will watch these
12
again during the revision phase and at that point you will be able to focus more on the exam technique aspects.
GETTING
STARTED
Learning phase Control sheet for BPP Learning Media

Chapter Content Quiz/Test Questions ACCA related resources


tick the boxes below when complete

LEARNING
Introduction

PHASE
Independence as a concept in corporate governance
All about stakeholders part 1
All about stakeholders part 2
1 Scope of corporate governance
Public sector governance part 1
Public sector governance part 2
Diversifying the board a step towards better governance
Public sector governance part 1
Public sector governance part 2

REVISION
PHASE
2 Approaches to corporate governance Rules, principles and Sarbanes-Oxley
Non-corporate corporate governance
Corporate governance external and internal actors
3 Corporate governance practice and reporting
4 Internal control systems COSOs enterprise risk and management framework
5 Risk attitudes and internal environment
6 Risks Strategic and operational risks

PREPARATION
7 Risk assessment and response

FINAL
Internal audit
8 Information, communication and monitoring
Study support video: Focus on risk
Ethical decision making
9 Personal ethics
Study support video: Ethical theories kept simple
10 Professional ethics
CSR strategy and strategic CSR
The integrated report framework
11 Corporate social responsibility

THE EXAM
Environmental accounting and reporting
Risk and environmental auditing

APPENDIX
LINKS
When watching the study support videos, focus at this stage on the technical aspects you will watch these
13
again during the revision phase and at that point you will be able to focus more on the exam technique aspects.
GETTING
STARTED
Learning phase Control sheet for Kaplan Publishing

Chapter Content Quiz/Test Questions ACCA related resources


tick the boxes below when complete

LEARNING
Introduction

PHASE
Public sector governance part 1
Public sector governance part 2
1 Theory of governance Independence as a concept in corporate governance
Non-corporate corporate governance
Corporate governance external and internal actors
2 Development of corporate governance
3 The board of directors Diversifying the board a step towards better governance

REVISION
4 Directors remuneration

PHASE
5 Relations with shareholders and disclosure
6 Corporate governance approaches Rules, principles and Sarbanes-Oxley
CSR strategy and strategic CSR
7 Corporate social responsibility and corporate governance All about stakeholders part 1
All about stakeholders part 2
8 Internal control systems COSOs enterprise risk and management framework

PREPARATION
9 Audit and compliance Internal audit

FINAL
Study support video: Focus on risk
10 Risk and the risk management process
Strategic and operational risks
11 Controlling risk Risk and environmental auditing
Ethical decision making
12 Ethical theories
Study support video: Ethical theories kept simple
13 Professional and corporate ethics
14 Ethical decision making

THE EXAM
The integrated report framework
15 Social and environmental issues Environmental accounting and reporting
Risk and environmental auditing

APPENDIX
LINKS
When watching the study support videos, focus at this stage on the technical aspects you will watch these
14
again during the revision phase and at that point you will be able to focus more on the exam technique aspects.
GETTING
STARTED
Your checklist

LEARNING
PHASE
Revisit areas you struggled
with during the learning phase
Ensure you are confident with
the knowledge needed to pass

REVISION
the exam

PHASE
Make sure you are able to apply
that knowledge in questions

PREPARATION
FINAL
THE EXAM
Revision phase

APPENDIX
LINKS
GETTING
STARTED
Revision phase Question practice


Exam-standard question practice

LEARNING
Tips for success

PHASE
is vital now
W
 ork through as many questions
Consider blocking time notes for some parts
as possible and all mock exams in your study plan for and do others in full.
included in the Approved Content specific questions or
Work through the
Provider question and answer mock exams to ensure
answers carefully

REVISION
banks remember these are best you cover everything.

PHASE
pay attention to areas
for question practice as they include Dont be afraid to you got wrong and
past exam questions updated for attempt questions you understand where you
have already done went wrong it is better
syllabus and format changes especially the ones to do a few questions

Work through the most recent past you found tricky first well, than lots of

PREPARATION
time round. questions badly.
exam for P1 this will provide you

FINAL
with a clear picture of what the It is really important that Try not to look at the
exam will look like making sure you you do some questions answers before really
in full, to exam time attempting the question
know what to expect on the day time management you wont be able to
is often an issue and do this in the real exam!
the more you prepare
Dont forget to review

THE EXAM
yourself the better you
will perform in the exam. the marking guide too
you need to understand
To keep motivation how marks are allocated
high, break some to ensure you know how
questions into individual to maximise your marks.
parts, write plans or

APPENDIX
LINKS
16
GETTING
STARTED
Revision phase Key resources


Review the examining teams guidance again in the context

LEARNING
Tips for success

PHASE
of what you have learnt

Remind yourself of areas that students often struggle with
and obtain tips on how to ensure you do not make the same Dont give up easily if you
really cannot understand
mistakes by reviewing the examiners reports from the last four something then consider
sittings again posting a question on the

REVISION
ACCA Learning Community

PHASE

View the study support videos referred to in your control if you found it difficult so will
sheet again this time focusing on the exam technique have others.
aspects
Dont forget there are

View the study support videos Answering Paper P1 professional skills modules
questions on corporate governance, Digest the news and which you might find useful

PREPARATION
in giving you some practical
Professional marks - the difference between a pass and a fail

FINAL
guidance when answering
to better prepare you for questions in the real exam. questions.

Read the exam technique articles How to earn
professional marks, How to tackle exams - a markers
perspective, Passing the Professional level papers and
Professional marks again this time using the techniques

THE EXAM
to help you practice questions

Make sure you read the study skills articles in Student
Accountant covering topics such as how to overcome exam
anxiety as well as checking the Student Accountant Hub for
any new technical articles related to P1

APPENDIX
LINKS
17
GETTING
STARTED
Revision phase What the examiner has said about P1
(extract from the December 2015 examiners report)

LEARNING
Comments on

PHASE
Question 1:

The case in question 1 was about Aqubi. It is involved in mining assessing risk, reporting on risks, monitoring risk, devising risk
and minerals processing, and to some, it is considered by some strategies, etc). The choice of the risk accept strategy (it was
to be a dirty company because of its performance after it has a reputational and environmental risk) was less well dealt
completed mineworkings. With a mixed reputation, Aqubi is with, with answers often being descriptive of the situation

REVISION
PHASE
often spoken of favourably and sometimes unfavourably. rather than dealing with the issues. There were, however, some
excellent answers to this question, so I do not want to portray
Question 1 (a) concerned two tier boards and. Some candidates
a negative impression of this question.
defined the terms one-tier and two-tier, but then made little
progress on discussing the disadvantages of a two-tier board to Part (d) contained two parts, and it was meant to be written in
Aqubis shareholders. A common response was to discuss the form of an article, by Susan Konstantis for the magazine Investors
advantages and disadvantages of two-tier boards, but then in companies. Part (d) contained two challenges. Part (i) asked

PREPARATION
make little progress on the other parts of the question. about one-year contracts, which have just been introduced

FINAL
by some stock exchanges as listing rules. It asked for a critical
Part (b) was related to diversity and diversity targets on boards.
evaluation of this proposal. Most were able to define
A common response was to define the term diversity but then
one-year contracts for directors, but fewer were able to
to make less progress on the difficulties which Aquubi might
critically evaluate the proposal, although there were some
encounter. In fact the case mentions several issues, including
excellent answers to this part.
the fact that it is in an outlying region, and is in an area
of relatively homogeneous ethnicity. The case also mentions Part (ii) was concerned with the comply or explain, principle.

THE EXAM
that it has had trouble recruiting to the board, all of which make Some candidates explained what a comply or explain statement
for difficulty with meeting the diversity target. was in terms of principles-based jurisdictions, but fewer were
able to form a meaningful assessment of the company or explain
Part (c) was concerned with the roles of Aqubis risk committee
statement included in the case. Four professional marks were
and about strategies to manage the risks faced. Most
offered for the form of the answer in part (d). The model answer
candidates made a good attempt at mentioning the roles of
was probably 2 out of 4 for, which was disappointing.
the risk committee (risk identification, keeping a risk register,

APPENDIX
LINKS
18
GETTING
STARTED
Your checklist

LEARNING
PHASE
You are clear on the knowledge
you need to pass the exam
as well as how to apply that
knowledge

REVISION
You have the skills you need

PHASE
to pass the exam eg time
management

Ensure you are

PREPARATION
PREPERATION
familiar with:

FINAL
the exam format
the style of questions
the way the marks are allocated

THE EXAM
what specific syllabus areas
are likely to be tested and
in which questions

Final preparation

APPENDIX
LINKS
19
GETTING
STARTED
Final preparation Tips for success

LEARNING
An extract from the An extract from the

PHASE
syllabus and study P1 June 2015 exam
guide for P1 marking guide

The exam will be structured in two sections. Question 2


Section A will be based on a case study
(a) Up to 3 marks for distinguishing
style question comprising a compulsory 50
between private and institutional.

REVISION
PHASE
mark question, with requirements based
2 marks for each relevant point
on several parts with all parts relating
on agency issues.
to the same case information. The case  (7 marks)
study will usually assess a range of subject
areas across the syllabus and will require (b) Up to 2 marks each for
Tips for success
the candidate to demonstrate high level explanation of CSR strategy
and strategic CSR to a maximum

PREPARATION
capabilities to evaluate, relate and apply

PREPERATION
Go over questions again that
the information in the case study to several of 4 marks. you found difficult during the

FINAL
of the requirements. Up to 2 marks for each relevant revision phase and make sure you
Section B comprises three questions of argument. attempt at least one mock again
25 marks each, of which candidates must  (10 marks) in full to time.
answer two. These questions will be more (c) 2 marks for explanation of If you are unsure about the exam
likely to assess a range of discrete subject stakeholder claims in conflict. format, the style of questions
areas from the main syllabus section

THE EXAM
2 marks for evidence of or what specific syllabus areas
headings, but may require application,
understanding of the Mendelow are likely to be tested in which
evaluation and the synthesis of information
(power/interest) matrix. questions, read the syllabus and
contained within short scenarios in which
2 marks for assessment of each study guide again.
some requirements may need to be
of the two stakeholders.
contextualised. If you are not sure about how the
 (8 marks)
marks are allocated review the most
recent past exam for P1 again.

APPENDIX
LINKS
20
GETTING LEARNING REVISION FINAL APPENDIX
THE EXAM
STARTED PHASE PHASE PREPARATION LINKS
Make sure you are ready
to walk into your exam
Your checklist

The exam
21
GETTING
STARTED
The Exam Tips for success

Tips for success

LEARNING
PHASE
Very few students enjoy the exam (black pens, Try not to get into
taking exams but there calculator etc). discussions with fellow
are things you can do students just before the
Dont forget to take exam about what might
to make the experience your exam docket with come up again this will
less stressful! you as well as your

REVISION
only cause you stress.

PHASE
student identification.
Identify where the
Dont forget if you
exam hall is. Eat properly before you havent done it already
leave for the exam. now would be a great
Plan your route to the
exam hall, considering Sleep properly do not time to work through
the time of day you will spend the night before the Professional Ethics

PREPARATION
be travelling and any doing last minute late module.

FINAL
potential issues. night revision you will
perform so much better
Have in place a back-up Once the exam is over:
if you are alert and
plan in case of traffic
well rested (and in Relax.
problems or public
any case, last minute
transport delays.
revision will only cause Dont over
Ensure you have all the you to panic!). analyse you

THE EXAM
equipment you need for cannot change
anything now!

Good
Luck!

APPENDIX
LINKS
22
GETTING LEARNING REVISION FINAL APPENDIX
THE EXAM
STARTED PHASE PHASE PREPARATION LINKS
Appendix Links
23
GETTING
STARTED
Appendix Links

PAGE LINK URL

LEARNING
04 Enter for your exam http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/exams/enter-an-exam.html

PHASE
04 ACCA Learning Community https://www.accalearningcommunity.com/

04 Exam planner tool http://www.accaglobal.com/gb/en/student/exam-entry-and-administration/enter-an-exam/exam-planner.html

04 Exam resource finder http://www.accaglobal.com/gb/en/student/exam-support-resources.html

04 Student section http://www.accaglobal.com/gb/en/student.html

REVISION
PHASE
04 Approved Learning Provider(s) http://www.accaglobal.com/gb/en/student/your-study-options/learning-providers.html

04, 11, 16 Approved Content Provider(s) http://www.accaglobal.com/gb/en/student/your-study-options/alp-content.html

04, 17 Professional skills modules http://studentvirtuallearn.accaglobal.com/index.php


http://www.accaglobal.com/gb/en/student/exam-support-resources/professional-exams-study-resources/p1/past-exam-papers/p1-global-glo-
07, 16, 20 Past exam for P1
past-exam-papers.html

PREPARATION
07, 17 Examining teams guidance http://www.accaglobal.com/gb/en/student/exam-support-resources/professional-exams-study-resources/p1/examiners-reports.html

FINAL
07, 17 Examiners reports http://www.accaglobal.com/gb/en/student/exam-support-resources/professional-exams-study-resources/p1/examiners-reports.html
Exam technique article: How to earn http://www.accaglobal.com/gb/en/student/exam-support-resources/professional-exams-study-resources/p1/technical-articles/professional-marks.
07, 17
professional marks html
Exam technique article: How to tackle http://www.accaglobal.com/gb/en/student/exam-support-resources/professional-exams-study-resources/p1/technical-articles/tackling-exams.
07, 17
exams a markers perspective html
Exam technique article: Passing the http://www.accaglobal.com/gb/en/student/exam-support-resources/professional-exams-study-resources/p1/technical-articles/passing-the-
07, 17
professional level papers professional-level-papers.html
Exam technique article: Professional
07, 17 http://www.accaglobal.com/gb/en/student/exam-support-resources/professional-exams-study-resources/p1/technical-articles.html

THE EXAM
marks
07, 20 Syllabus and study guide http://www.accaglobal.com/gb/en/student/exam-support-resources/professional-exams-study-resources/p1/syllabus-study-guide.html

10 Technical articles http://www.accaglobal.com/gb/en/student/exam-support-resources/professional-exams-study-resources/p1/technical-articles.html


PER (Practical Experience
11 http://www.accaglobal.com/gb/en/student/practical-experience/performance-objectives.html
Requirement) objectives
11, 22 Professional Ethics module http://www.accaglobal.com/gb/en/student/ethics/professional-ethics.html

APPENDIX
LINKS
24
GETTING
STARTED
Appendix Links

PAGE LINK URL

LEARNING
12, 13, 14 CSR strategy and strategic CSR http://www.accaglobal.com/gb/en/student/exam-support-resources/professional-exams-study-resources/p1/technical-articles/csr.html

PHASE
12, 13, 14 The integrated report framework http://www.accaglobal.com/gb/en/student/exam-support-resources/professional-exams-study-resources/p2/technical-articles/iirc-framework.html
http://www.accaglobal.com/gb/en/student/exam-support-resources/professional-exams-study-resources/p1/technical-articles/public-sector-
12, 13, 14 Public sector governance part 1
governance--part-1.html
http://www.accaglobal.com/gb/en/student/exam-support-resources/professional-exams-study-resources/p1/technical-articles/public-sector-
12, 13, 14 Public sector governance part 2
governance--part-2.html
Diversifying the board a step http://www.accaglobal.com/gb/en/student/exam-support-resources/professional-exams-study-resources/p1/technical-articles/diversifying-the-
12, 13, 14
towards better governance board--a-step-towards-better-governance.html

REVISION
Environmental accounting and http://www.accaglobal.com/gb/en/student/exam-support-resources/professional-exams-study-resources/p1/technical-articles/environmental-

PHASE
12, 13, 14
reporting accounting-and-reporting.html
COSOs enterprise risk management http://www.accaglobal.com/gb/en/student/exam-support-resources/professional-exams-study-resources/p1/technical-articles/coso-enterprise-
12, 13, 14
framework risk-management-framework-part-1.html
12, 13, 14 Internal audit http://www.accaglobal.com/gb/en/student/exam-support-resources/professional-exams-study-resources/p1/technical-articles/internal-audit.html
Independence as a concept in http://www.accaglobal.com/gb/en/student/exam-support-resources/professional-exams-study-resources/p1/technical-articles/independence-as-
12, 13, 14
corporate governance a-concept-in-corporate-governance.html
Non-corporate corporate http://www.accaglobal.com/gb/en/student/exam-support-resources/professional-exams-study-resources/p1/technical-articles/non-corporate-

PREPARATION
12, 13, 14
governance corporate-governance.html
Corporate governance external http://www.accaglobal.com/gb/en/student/exam-support-resources/professional-exams-study-resources/p1/technical-articles/corporate-

FINAL
12, 13, 14
and internal actors governance.html
http://www.accaglobal.com/gb/en/student/exam-support-resources/professional-exams-study-resources/p1/technical-articles/strategic-
12, 13, 14 Strategic and operational risks
operational-risks.html
http://www.accaglobal.com/gb/en/student/exam-support-resources/professional-exams-study-resources/p1/technical-articles/rules-principles-
12, 13, 14 Rules, principles and Sarbanes-Oxley
sarbanesoxley.html
http://www.accaglobal.com/gb/en/student/exam-support-resources/professional-exams-study-resources/p1/technical-articles/ethical-decision-
12, 13, 14 Ethical decision making
making.html
http://www.accaglobal.com/gb/en/student/exam-support-resources/professional-exams-study-resources/p1/technical-articles/stakeholders-part1.
12, 13, 14 All about stakeholders part 1

THE EXAM
html
http://www.accaglobal.com/gb/en/student/exam-support-resources/professional-exams-study-resources/p1/technical-articles/stakeholders-part2.
12, 13, 14 All about stakeholders part 2
html
Study support video: Ethical theories
12, 13, 14 http://www.accaglobal.com/gb/en/student/exam-support-resources/professional-exams-study-resources/p1/technical-articles.html
kept simple
12, 13, 14 Study support video: Focus on risk http://www.accaglobal.com/gb/en/student/exam-support-resources/professional-exams-study-resources/p1/technical-articles.html
http://www.accaglobal.com/gb/en/student/exam-support-resources/professional-exams-study-resources/p1/technical-articles/risk-and-
12, 13, 14 Risk and environmental auditing
environmental-auditing.html

APPENDIX
LINKS
25
GETTING
STARTED
Appendix Links

PAGE LINK URL

LEARNING
Study support video: Answering P1
17 http://www.accaglobal.com/gb/en/student/exam-support-resources/professional-exams-study-resources/p1/technical-articles.html

PHASE
questions on corporate governance
17 Study support video: Digest the news http://www.accaglobal.com/gb/en/student/exam-support-resources/professional-exams-study-resources/p1/technical-articles.html
Study support video: Professional marks
17 http://www.accaglobal.com/gb/en/student/exam-support-resources/professional-exams-study-resources/p1/technical-articles.html
- the difference between a pass and a fail
Study skills articles in Student
17 http://www.accaglobal.com/gb/en/student/sa/study-skills.html
Accountant

REVISION
PHASE
PREPARATION
FINAL
THE EXAM
APPENDIX
LINKS
26
P1 March 2016 update
ACCA www.accaglobal.com