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[PDF] The link between the ACCA Qualification exams and - ACCA Global

Exam paper ESSENTIALS (ALL NINE TO BE COMPLETED) Professionalism, ethics and governance 1 Demonstrate the application of professional ethics,

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PER performance objectiveExam paper

ESSENTIALS(ALL NINE TO BE COMPLETED)

Professionalism, ethics and governance

1Demonstrate the application of professional ethics, values and

judgement

2Contribute to the effective governance of an organisation

3Raise awareness of non-financial risk

P1, Professional Accountant

Personal effectiveness

4Manage self

5Communicate effectively

6Use information and communications technology

All examination syllabuses test

a range of personal effectiveness skills, including time management and communications skills

Business management

7Manage ongoing activities in your area of responsibility

8Improve departmental performance

9Manage an assignment

P3, Business Analysis

F1, Accountant in Business

OPTIONS(FOUR TO BE COMPLETED)

Financial accounting and reporting

10Prepare financial statements for external purposes

11Interpret financial transactions and financial statements

P2, Corporate Reporting

F7, Financial Reporting

F3, Financial Accounting

Performance measurement and management accounting

12Prepare financial information for management

13Contribute to budget planning and production

14Monitor and control budgets

P5, Advanced Performance

Management

F5, Performance Management

F2, Management Accounting

Finance and financial management

15Evaluate potential business/investment opportunities and the

required finance options

16Manage cash using active cash management and treasury systems

P4, Advanced financial

management

F9, Financialmanagement

Audit and assurance

17Prepare for and collect evidence for audit

18Evaluate and report on audit

P7, Advanced Audit and

Assurance

F8, Audit and Assurance

Taxation

19Evaluate and compute taxes payable

20Assist with tax planning

P6, Advanced Taxation

F6, Taxation

Business and commercial law

Law, regulation and compliance are integrated through appropriate performance objectives

F4, Corporate and Business

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