4900 self study guide p1 aw interactive

8/18/2019 4900 Self Study Guide P1 AW Interactive

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Prepareto pass

A guide to helpyou if you arestudying

P1Governance,Risk and Ethics


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Welcome to your guide helpingyou to study for your P1 exam

Why use this guide?

✓ Structured approach to show you how to succeed

✓ Signposted resources and how to use them

✓ Tips for success to help you through your studies

✓ Interactive clickable checklists to keep you on track

This guide applies to paper-based exams for Septemberand December 2015 and March and June 2016.

Prepare to pass

S t a g e s

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s t u d y

Sections

Getting started 03

Learning phase 09

Revision phase 15

Final preparation 19

The exam 21

Appendix – Links 23

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Your checklist Enter for your exam

Buy an Approved ContentProvider study text and questionand answer bank

Draw up your study plan

Get to know your exam

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Getting started


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Getting started – Tips for success

✓ The earlier you enterfor your exam the lessit costs!

✓ Use the ACCA LearningCommunity to link upwith fellow studentsaround the world studyingthe same exam as you –get tips, join discussionsand share ideas andadvice. You can alsoaccess live Q&A sessionsand presentations.

✓ Download the StudentPlanner App – a toolthat helps you mapyour journey to ACCAmembership whilebalancing your work

and social life.

✓ Spend some timefamiliarising yourselfwith the free resourcesavailable via the examresource finder on thestudent section of theACCA website – we willprovide you with specificguidance on when

and how to use theseresources during therelevant stages of study.

✓ Remember to personaliseyour edition of StudentAccountant so you receiveP1 specific informationas you need it.

✓ Consider working throughthe professional skills

modules either before youstart, or alongside yourstudies. These modulesgive you insight intoprofessional skills that youcan apply in your exam orin the workplace.

When drawing up yourstudy plan (see page 5)

✓ Be realistic and considerwhen you are best ableto study – maybe earlymornings work betterfor you or perhapsshorter, more frequent

study periods. ✓ Once you have prepared

your plan stick to it!

✓ Consider building in anextra study period afterevery few chapters toreview and consolidateyour learning.

✓ Take a 5-10 minutebreak every hour to helpmaintain your motivationand concentration.

We strongly recommend thatyou buy a P1 Approved ContentProvider study text and questionand answer bank to ensure examsuccess. These provide:

- the most up to date content andsyllabus coverage.

- tests, quizzes and other support

designed to help you preparefor your exam.

- past exam questions updatedfor changes to the syllabus,question style and exam formatas well as practice questions andanswers and full mock exams toensure you are fully prepared foryour exam.

Tips for success

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Study plan checklist Calculate the number of weeks

from now until your examdate and draw up a plan – seethe example to the left and apossible proforma for you touse on the next page

You may need to add or take

away weeks depending onyour own circumstances

Block out days/half days/evenings already committedto family/social events

Plan study periods – evenings/half days/full days, aiming forroughly one evening/half day

per chapter of your study textLeave a six week period for therevision and final preparationphases

Monday Tuesday Wednesday Thursday Friday Saturday Sunday

Week 1 Monday Tuesday Wednesday Thursday Friday Saturday Sunday










Week 11 REVISION

Week 12 REVISION

Week 13 REVISION

Week 14 REVISION

Week 15 REVISION

Week 16 REVSION AND FINAL PREPARATION

Evening study period Daytime study period Other commitments

Getting started – Draw up your study plan

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Monday Tuesday Wednesday Thursday Friday Saturday Sunday

Week 1

Week 2

Week 3

Week 4

Week 5

Week 6

Week 7

Week 8

Week 9

Week 10

Week 11 REVISION

Week 12 REVISION

Week 13 REVISION

Week 14 REVISION

Week 15 REVISION

Week 16 REVISION AND FINAL PREPARATION

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

Evening study period Daytime study period Other commitments Colour boxes in your preferred highlighter colours.06

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Review the syllabus& study guide

➤ This gives you an understanding of the aims and objectives of the exam, learningoutcomes and exam structure

Scan the most recent pastexam for P1

➤ The most recent exam provides you with a c lear picture of how P1 will be assessedand how the exam is structured as well as the likely style and range of questionsthat you could see in the real exam

Read the examiner's approacharticle and listen to theexaminer's approach interview

➤ Using these at the start of your studies will help you understand the focus of theexam by concentrating on the exam structure, question style, exam technique andtips as well as pitfalls to avoid – see an extract from the examiner's approach articleover the page

Review the examiner's reports from the last four sittings

➤ These provide feedback on students’ performance after each exam session, highlightproblem areas that students need to improve on and tell you what the examiningteams are looking for; these are critical to your success in passing P1

Read the exam techniquearticles for P1

➤ The four articles – How to earn professional marks, How to tackle exams - a marker’sperspective, Passing the Professional level papers and Professional marks –will provide you with a head start in terms of knowing what to expect and how toapproach exam standard questions

Getting started – Get to know your exam

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Getting started – What the examiner has said about P1(extract from the examiner’s approach article)

§

Comments onethical and governance codes:

Paper P1 covers two areas that, in some countries, are underpinned by 'codes' or 'guidelines' thatattempt to regulate practice. In the light of recent corporate governance failures, governmentsand 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 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 areintended to apply internationally. IFAC's and ACCA's Codes of Ethics are examples of ethical codes,

while the Organisation for Economic Co-operation and Development (OECD) and InternationalCorporate Governance Network (ICGN) both have international codes of corporate governance.

In the Paper P1 Study Guide , I have highlighted the fact that whereas a general knowledgeof codes is important, line-by-line detail is not required. While the UK codes (such as theCombined Code, first published in 2003) provide a good summary of provisions in corporategovernance, 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 theinternational codes. ACCA's Code of Ethics applies broadly, and IFAC's Code of Ethics appliesto all professional accountants whose professional bodies are members of IFAC (such as ACCA).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 underpinningof corporate governance in the US. Sarbanes-Oxley is the most influential corporate governanceinstrument of recent times and has changed practice globally, mainly because of the internationaldominance of US business.

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Your checklist

Work through the controlsheet which has beendesigned to give you astructured approach to yourlearning phase to ensure you:

- gain the knowledge youneed; and

- learn how to apply thatknowledge to pass the exam

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Use the control sheet relevant to

the Approved Content Provider'smaterials you have purchased:

✓ Becker Professional Education – page 12

✓ BPP Learning Media – page 13

✓ Kaplan Publishing – page 14

Tick the box Content in the controlsheet once you have:

✓ Read through the introductionto the chapter

✓ Actively read and understood eachchapter’s content

✓ Noted any additional commentaryand exam focus tips provided

✓ Worked through and understoodexamples and illustrations ofconcepts given

Tick the box Quiz/Test in the control

sheet once you have:

✓ Attempted the quiz at the end of thechapter (if you are using Becker or BPPmaterial) or the test your understandingquestions throughout the chapter(if you are using Kaplan material)

Tick the box Questions in the controlsheet once you have:

✓ Attempted the questions referred to inthe question bank – some of these youshould do in full but others you can justdraw up a plan for, depending on thetime you have available

✓ Compared your answer, or plan, with thesolution given and understood where youdid well or not so well and why

Tick the box ACCA related resources

in the control sheet once you have: ✓ Read / viewed the related ACCA article /

video signposted

Learning phase – Get the most out of your control sheet

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Learning phase – Tips for success

✓ Actively read the material– ask yourself ‘doI understand this?’If not re-read andre-work examples –if you still struggle,make a note and comeback to it during therevision phase.

✓ Scan headings beforegoing into the detail togive you an idea of thecontent first and considerhighlighting, underlining,making notes, drawingpictures or mind maps –whatever helps youto remember.

✓ Consider using theadditional resourcesprovided by theApproved ContentProviders including forexample passcardsor pocket notes to help

you remember the keyknowledge areas.

✓ Always work through thequestions signposted –it is vital that you practisequestions throughout thelearning phase as thiswill ensure that you are

applying the knowledgeyou learn as you progress.

✓ Make sure you use theACCA resources to helpyour understanding –these give you real insightto help you in your exam.

✓ If you find you are notcovering all of the materialin each study period, build

some extra time into yourplanner – everyone worksat a different pace.

✓ Keep an eye on StudentAccountant for anyrelevant articles.

✓ Visit the ACCA LearningCommunity regularly toview new video contentand to join online studyevents.

✓ There are PER (PracticalExperience Requirement)objectives associated

with specific syllabusareas and, if possible,you should try to gainexperience in thesealongside your studyingas this will help you toput your studies into aworkplace context andreinforce what you havelearned.

✓ Try to read a good qualitybusiness journal ornewspaper regularly anduse this to help bring yourstudies to life by linkingyour learning into whatyou are reading.

Tips for success

The Professional Ethics module

Be aware that the aim of theProfessional Ethics module is togive you exposure to a range ofethical perspectives and can becompleted once eligible to takeyour P1 exam. Ideally, you shouldtake it at the same time as - or soonafter - completing this exam.

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Chapter Content Quiz/Test Questions ACCA related resources

✓ tick the boxes below when complete

Introduction

1 Scope of governance

• Public sector governance – part 1• Public sector governance – part 2• Independence as a concept in corporate governance• ‘Non-corporate’ corporate governance

2 Agency relationships and stakeholder theory• Corporate governance – external and internal actors• All about stakeholders – part 1• All about stakeholders – part 2

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

4 Board committees

5 Directors’ remuneration

6 Approached 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 • COSO’s enterprise risk and management framework

10 Internal audit and compliance• Internal audit• 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

15 Ethical theories• Ethical decision making• Study support video: Ethical theories kept simple

16 Ethics and social responsibility

17 Professions and the public interest18 Professional practice and codes of ethics

19 Conflicts of interest and unethical behaviour

20 Integrated reporting and sustainability• The integrated report framework• Environmental accounting and reporting• Risk and environmental auditing

Learning phase – Control sheet for Becker Professional Education

When watching the study support videos, focus at this stage on the technical aspects – you will watch theseagain during the revision phase and at that point you will be able to focus more on the exam technique aspects.

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Learning phase – Control sheet for BPP Learning Media



Introduction

1 Scope of corporate governance

• Independence as a concept in corporate governance• ‘Non-corporate’ corporate governance• Corporate governance – external and internal actors• All about stakeholders – part 1• All about stakeholders – part 2

2 Approaches to corporate governance• Public sector governance – part 1• Public sector governance – part 2• Rules, principles and Sarbanes-Oxley

3 Corporate governance practice and reporting • Diversifying the board – a step towards better governance

4 Internal control systems • COSO’s enterprise risk and management framework

5 Risk attitudes and internal environment

6 Risks • Strategic and operational risks

7 Risk assessment and response

8 Information, communicating and monitoring• Internal audit• Risk and environmental auditing• Study support video: Focus on risk

9 Personal ethics• Ethical decision making• Study support video: Ethical theories kept simple

10 Professional ethics

11 Corporate social responsibility

• CSR strategy and strategic CSR• The integrated report framework• Environmental accounting and reporting• Risk and environmental auditing


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Learning phase – Control sheet for Kaplan Publishing



Introduction

1 Theory of governance

• Public sector governance – part 1• Public sector governance – part 2• 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

4 Directors’ remuneration

5 Relations with shareholders and disclosure

6 Corporate governance approaches • Rules, principles and Sarbanes-Oxley

7 Corporate social responsibility and corporate governance• CSR strategy and strategic CSR• All about stakeholders – part 1• All about stakeholders – part 2

8 Internal control systems • COSO’s enterprise risk and management framework

9 Audit and compliance • Internal audit

10 Risk and the risk management process• Study support video: Focus on risk• Strategic and operational risks

11 Controlling risk • Risk and environmental auditing

12 Ethical theories• Ethical decision making• Study support video: Ethical theories kept simple

13 Professional and corporate ethics

14 Ethical decision making

15 Social and environmental issues• The integrated report framework• Environmental accounting and reporting

• Risk and environmental auditing


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Your checklist

Revisit areas you struggledwith during the learning phase

Ensure you are confident withthe knowledge needed to passthe exam

Make sure you are able to applythat knowledge in questions

Revision phase

R E V I S I ON

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R E V I S I ON

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Revision phase – Question practice

✓ Consider blocking timein your study plan forspecific questions ormock exams to ensureyou cover everything.

✓ Don’t be afraid toattempt questions youhave already done –especially the onesyou found tricky firsttime round.

✓ It is really important thatyou do some questionsin full, to exam time– time managementis often an issue andthe more you prepareyourself the better you

will perform in the exam. ✓ To keep motivation

high, break somequestions into individualparts, write plans or

notes for some partsand do others in full.

✓ Work through theanswers carefully –pay attention to areasyou got wrong andunderstand where youwent wrong – it is betterto do a few questionswell, than lots ofquestions badly.

✓ Try not to look at theanswers before reallyattempting the question– you won't be able todo this in the real exam!

✓ Don't forget to reviewthe marking guide too –you need to understandhow marks are allocatedto ensure you know howto maximise your marks.

Tips for success Exam-standard question practice

is vital now

Work through as many questionsas possible and all mock examsincluded in the Approved ContentProvider question and answerbanks – remember these are bestfor question practice as they includepast exam questions updated for

syllabus and format changes Work through the most recent past

exam for P1 – this will provide youwith a clear picture of what theexam will look like making sure youknow what to expect on the day

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Revision phase – Key resources

✓ Don't give up easily – if youreally cannot understandsomething then considerposing a question on theACCA Learning Community –if you found it difficult so willhave others.

✓ Don't forget there areprofessional skills modules which you might find usefulin giving you some practicalguidance when answeringquestions.

Tips for success Review the examiner's approach article and examiner's

interview again in the context of what you have learnt

Remind yourself of areas that students often strugglewith and obtain tips on how to ensure you do not makethe same mistakes by reviewing the examiner's reports from the last four sittings again

View the study support videos referred to in yourcontrol sheet again – this time focusing on the examtechnique aspects

View the study support videos: Answering Paper P1questions on corporate governance and Digest thenews to better prepare you for questions in thereal exam

Read the exam technique articles – How to earnprofessional marks, How to tackle exams - a marker’s perspective, Passing the Professional level papers and Professional marks again – this time using the

techniques to help you practice questions Make sure you read the study skills articles in

Student Accountant covering topics such as howto overcome exam anxiety as well as checking theStudent Accountant Hub for any new technicalarticles related to P1

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Revision phase – What the examiner has said about P1(extracts from the December 2014 examiner’s report)

§

Comments onusing the scenario

A second problem for somecandidates was to fail to locate theiranswers in the context of the casescenario as asked for by the question.If a question requires the answerto be set out in the context of the case,then to achieve high marks

for that requirement the answermust be set out and framedin accordance with the case. In question 1(d)(ii), for example, weakeranswers simply defined the termsaccountability, fiduciary duty andpristine capitalist without attemptingto base the answer upon the case.

§

Comments onthe professional marks

The professional marks in question1(d) were in the form of a pressstatement. This has appearedbefore in a P1 exam and sowell-prepared candidates whohad studied previous modelanswers on the ACCA website

would have been aware of howto set out this answer. It wasdisappointing, then, to see manycandidates set out the answeras a letter or a memo. I oftenemphasise this in examiner’sreports but these should be fairlystraightforward marks that manycandidates fail to achieve.

§

Comments onquestion 2

The case scenario in question 2 wasabout a public school and the requirementsfocused on public sector governanceissues. The scenario concerned a schoolhaving to submit a performance report tothe local government authority but onemember of the board of governors,

Sally Murol, suggested submittinga partial report to prevent the fearedclosure of the school. There were alsoissues with the effectiveness of the headteacher, Mr Besse. Part (a) should havebeen straightforward for any candidatesfamiliar with the characteristics of a publicsector organisation. To answer this well,candidates needed to study the caseto pick out the characteristics whichidentified Chambon school as a public

sector organisation. Poorer answerslisted the points as bullets but the verbat the beginning of the question was‘explain’. This meant that to gain highmarks, each relevant point had to beexplained and not just stated.

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Your checklist

You are clear on the knowledgeyou need to pass the examas well as how to apply thatknowledge

You have the skills you needto pass the exam – eg timemanagement

Ensure you arefamiliar with:

the exam format

the style of questions

the way the marks are allocated

what specific syllabus areasare likely to be tested andin which questions

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Final preparation


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Final preparation – Tips for success

✓ Go over questions again thatyou found difficult during therevision phase and make sure youattempt at least one mock againin full to time.

✓ If you are unsure about the examformat, the style of questionsor what specific syllabus areas

are likely to be tested in whichquestions, read the syllabus andstudy guide again.

✓ If you are not sure about howthe marks are allocated review themost recent past exam for P1 again.

Tips for success

§An extract from theP1 June 2015 exammarking guide

Question 2

(a) Up to 3 marks for distinguishingbetween private and institutional. 2 marks for each relevant point onagency issues.

(7 marks)

(b) Up to 2 marks each for explanationof CSR strategy and strategic CSRto a maximum of 4 marks.

Up to 2 marks for each relevantargument.

(10 marks)

(c) 2 marks for explanation ofstakeholder claims in conflict.

2 marks for evidence of

understanding of the Mendelow(power/interest) matrix. 2 marks for assessment of each ofthe two stakeholders.

(8 marks)

§An extract from thesyllabus and studyguide for P1

The Essentials module papersall have a Section A containinga major case study question withall requirements totalling50 marks relating to this case.

Section B gives studentsa choice of two from three

25 mark questions.

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Your checklist

Make sure you are readyto walk into your exam

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The exam


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GoodLuck!

The Exam – Tips for success

Very few students enjoytaking exams but thereare things you can doto make the experienceless stressful!

✓ Identify where theexam hall is.

✓ Plan your route to the

exam hall, consideringthe time of day you willbe travelling and anypotential issues.

✓ Have in place a back-upplan in case of trafficproblems or publictransport delays.

✓ Ensure you have all theequipment you need for

the exam (black pens,calculator etc).

✓ Don't forget to takeyour exam docket withyou as well as yourstudent identification.

✓ Eat properly before youleave for the exam.

✓ Sleep properly – do notspend the night beforedoing last minute latenight revision – you willperform so much betterif you are alert andwell rested (and inany case, last minuterevision will only causeyou to panic!).

✓ Try not to get intodiscussions with fellowstudents just before theexam about what mightcome up – again this willonly cause you stress.

✓ Don't forget – if youhaven't done it already –now would be a great

time to work throughthe Professional Ethicsmodule.

Tips for success

Once the exam is over:

✓ Relax.

✓ Don't overanalyse – youcannot change

anything now!

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Appendix – Links


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Appendix – Links

PAGE LINK URL

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

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

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

04 Student Planner App http://www.accaglobal.com/gb/en/student/apps.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

04, 17 Professiona l sk il ls modules http://studentv ir tual lea rn.accaglobal .com/index.php

04, 22 Professional Ethics module http://www.accaglobal.com/gb/en/student/ethics/professional-ethics.html

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

07, 17 Examiner’s approach a rticlehttp://www.accaglobal.com/gb/en/student/exam-support-resources/professional-exams-study-resources/p1/technical-articles/examiners-approach.html

07, 17 Examiner’s approach interview http://www.accaglobal.com/gb/en/student/exam-support-resources/professional-exams-study-resources/p1/examiners-reports.html

07, 17 Examiner’s reports http://www.accaglobal.com/gb/en/student/exam-support-resources/professional-exams-study-resources/p1/examiners-reports.html

07, 17Exam technique article: How to earnprofessional marks

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

07, 17Exam technique article: How to tackleexams – a marker's perspective


07, 17Exam technique article: Passing theprofessional level papers

http://www.accaglobal.com/gb/en/student/exam-support-resources/professional-exams-study-resources/p1/technical-articles/passing-the-professional-level-papers.html

07, 17Exam technique article: Professional

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

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

11PER (Practical ExperienceRequirement) objectives

http://www.accaglobal.com/gb/en/student/practical-experience/performance-objectives.html

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

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

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Appendix – Links

PAGE LINK URL

12, 13, 14 Public sector governance – part 1http://www.accaglobal.com/gb/en/student/exam-support-resources/professional-exams-study-resources/p1/technical-articles/public-sector-

governance--part-1.html12, 13, 14 Public sector governance – part 2

http://www.accaglobal.com/gb/en/student/exam-support-resources/professional-exams-study-resources/p1/technical-articles/public-sector-governance--part-2.html

12, 13, 14Diversifying the board – a steptowards better governance

http://www.accaglobal.com/gb/en/student/exam-support-resources/professional-exams-study-resources/p1/technical-articles/diversifying-the-board--a-step-towards-better-governance.html

12, 13, 14Environmental accounting andreporting

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

12, 13, 14COSO’s enterprise risk managementframework

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

12, 13, 14Independence as a concept incorporate governance

http://www.accaglobal.com/gb/en/student/exam-support-resources/professional-exams-study-resources/p1/technical-articles/independence-as-a-concept-in-corporate-governance.html

12, 13, 14‘Non-corporate’ corporategovernance

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

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

12, 13, 14 Risk and environmental auditinghttp://www.accaglobal.com/gb/en/student/exam-support-resources/professional-exams-study-resources/p1/technical-articles/risk-and-environmental-auditing.html

12, 13, 14 Strategic and operational riskshttp://www.accaglobal.com/gb/en/student/exam-support-resources/professional-exams-study-resources/p1/technical-articles/strategic-operational-risks.html

12, 13, 14 Rules, principles and Sarbanes-Oxleyhttp://www.accaglobal.com/gb/en/student/exam-support-resources/professional-exams-study-resources/p1/technical-articles/rules-principles-sarbanesoxley.html

12, 13, 14 Ethical decision makinghttp://www.accaglobal.com/gb/en/student/exam-support-resources/professional-exams-study-resources/p1/technical-articles/ethical-decision-making.html

12, 13, 14 All about stakeholders – part 1http://www.accaglobal.com/gb/en/student/exam-support-resources/professional-exams-study-resources/p1/technical-articles/stakeholders-part1.html

12, 13, 14 All about stakeholders – part 2http://www.accaglobal.com/gb/en/student/exam-support-resources/professional-exams-study-resources/p1/technical-articles/stakeholders-part2.html

12, 13, 14Study support video: Ethical theories

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

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

17Study support video: Answering P1questions 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

17Study skills articles in StudentAccountant

http://www.accaglobal.com/gb/en/student/sa.html

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4900 self study guide p1 aw interactive

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