ACCAP1Kaplan/FtcExamTipsforJun2009
發布時間：2014-02-26 共1頁
P1 – Professional Accountant
Section A: Compulsory
• always covers range of syllabus areas
• some element of ethics in this question
Section B: 2 from 3
• one question solely on governance
• one question with significant ethics element
Key topics – in section A or B:
• internal audit: independence
or appointment (possibly via audit committee)
• remuneration committee
• directors induction and / or appraisal
• ethical decisions: AAA or Tucker
• stakeholder categorisation
• normative / instrumental views of stakeholders
• board structure: family / insider or unitary / two tier
• Corporate Social Responsibility (CSR)
• sound internal controls
Section A: Compulsory
• always covers range of syllabus areas
• some element of ethics in this question
Section B: 2 from 3
• one question solely on governance
• one question with significant ethics element
Key topics – in section A or B:
• internal audit: independence
or appointment (possibly via audit committee)
• remuneration committee
• directors induction and / or appraisal
• ethical decisions: AAA or Tucker
• stakeholder categorisation
• normative / instrumental views of stakeholders
• board structure: family / insider or unitary / two tier
• Corporate Social Responsibility (CSR)
• sound internal controls
