ACCA Essential Module
This module is called Essentials as it will provide you with the specialised skills and techniques required to become an expert accountant, either in a consultancy or high-level advisory role. Each of the 3 papers is assessed with a 3-hour paper-based exam.
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P1GR&E Governance, Risk and Ethics |
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Gives students the knowledge, skills and judgment required to make professional and ethical decisions with regards to business accounts relating to governance, internal control, compliance and risk management.
The most significant elements of this paper are as follows:
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AGovernance and responsibility |
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BInternal control and review |
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CIdentifying, assessing and controlling risk |
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DProfessional values and ethics |
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P2CRCorporate Reporting (UK or International) |
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Students are taught to apply key knowledge and skills, in order to make professional judgments and evaluations of financial reports, in a wide range of business contexts. The most significant elements of this paper are as follows:
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AProfessional ethics |
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BFinancial reporting framework |
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CReporting financial performance |
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DFinancial Statements for groups |
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ESpecialised entities |
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FChanges in regulation |
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GAppraisal of performance & position |
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HCurrent developments |
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P3BABusiness Analysis |
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This paper teaches individuals to use professional discretion when assessing a business' strategic position. It also supplies direction on how to implement strategic action through business procedures and structural change, action which may include the introduction of knowledge systems and information technology. Students will also learn to manage quality processes, projects and people.
The most significant elements of this paper are as follows:
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AStrategic position |
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BStrategic choices |
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CStrategic action |
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DBusiness Process Change |
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EInformation technology |
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FQuality issues |
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GProject management |
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HFinancial Analysis |
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IPeople |
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