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ACCM4000 ACCM4400 - A
Accounting Principles Auditing and Assurance
Key: Undergraduate : DIP BUS / 1st year BBUS Students are advised to be at the exam hall door at least 10 minutes before
Undergraduate : BBUS the exam start time and make themselves aware of the seating plan.
Postgraduate : CGA/MPA/MACC
* 3 hours exam: BUS104, BUS114, BUS108, FINM4000 and STAM4000
** 2.5 hours Exam: BUS109
All other exams are 2 hours
Examination Information
It is the responsibility of all KBS students to make themselves familiar with these rules prior to KBS
examinations.
General Rules
1. Students who arrive more than 20 minutes after the published examination start time will not be permitted
to enter the examination room.
2. Students must sit in the seat that has been allocated to them.
3. Student ID cards must be displayed on the desk for the duration of the examination.
4. Examination start and finish times will be strictly applied.
5. Mobile phones, wrist watches (including smart watches), unauthorised notes, bags and any other personal
belongings must be left where directed by the exam invigilator.
6. No hats or other headwear is to be worn unless required for religious observance or medical reasons.
7. It is the student’s responsibility to ensure they have all open book and exam material required prior to
starting the exam. This includes notes, textbooks and calculators (if permitted).
8. In an open book examination, only hardcopies are permitted, no electronic devices are allowed.
9. Electronic or hardcopy dictionaries are not permitted.
10. Programmable calculators or calculators with text capabilities are not provided nor permitted.
11. Scrap paper is not provided nor permitted.
12. On completion of the examination, students are to leave the venue and not communicate with any student
still under examination conditions.
13. Food and drinks are not to be taken in the examination room except for items such as medication and
water.
2. Students who fail to comply with any of the examination rules may be reported under the Academic
Integrity and Conduct Policy.
4. Breaches of the following non‐exhaustive list may result in the removal of your paper and upon
investigation a fail grade or a zero for the exam:
If you have any questions about this document please contact the Student Experience Team or
your exam invigilator.
Examination Structure
Examinations will vary in length and type may be a combination of short answer or essay type questions,
or multiple choice questions. No examination will be longer than 3 hours.
Final grades are awarded in accordance with the standardised grading systems, which are outlined on the
Assessment Policy, available on the KBS website. In marking examinations, the assessor will consider the
following:
• Relevance of the answer to the question or task set
• Logical planning and sequence
• Overall presentation, including correct grammar, spelling and punctuation
• Comprehensive coverage reflecting mastery of set readings and text
• Demonstrated capacity to relate theory to practice
Deferred examination
In some cases, deferred assessments are permitted. A student may be permitted to take a deferred examination
if he/she missed the scheduled examination for any of the following reasons:
• The student was too ill to attend the examination;
• The student experienced personal accident or trauma on or within two days prior to the scheduled examination,
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which was likely to adversely affect the student’s performance in the examination;
• The student experienced circumstances on the day of the examination that were likely to adversely affect
the student’s performance in the examination.
A student who is allowed to defer an examination with valid medical, compassionate or religious grounds must
submit the necessary documents to Kaplan within 24 hours of the relevant incident or no later than 72 hours
past the exam date, unless exceptional circumstances prevent contacting Kaplan. Requests received later than
this will be considered invalid.
Supplementary examinations
Supplementary examinations will be held as soon as possible after the initial examination and will normally be
held in the two weeks following the exam period. Students are responsible for checking examination timetables
for subjects they are required to sit. Students are also required to make necessary adjustments to their study
arrangements to accommodate the subjects that they are required to repeat or sit supplementary exams for. If
students do not present for the supplementary examination they will be required to repeat the subject.