Course Brief

This syllabus applies the relevant knowledge, skills and exercise professional judgement in carrying out the role of the accountant relating to governance, internal control, compliance and the management of risk within an organisation, in the context of an overall ethical framework.

 


  • This course is offered in 70 hours

On successful completion of this paper, candidates
should be able to:

  • Define governance and explain its function in the effective management and control of organisations and of the resources for which they are accountable. 
  • Evaluate the Professional Accountant’s role in internal control, review and compliance.
  • Explain the role of the accountant in identifying and assessing risk. 
  • Explain and evaluate the role of the accountant in controlling and mitigating risk. 
  • Demonstrate the application of professional values and judgement through an ethical framework that is in the best interests of society and the profession, in compliance with
    relevant professional codes, laws and regulations.

Course Content

  • Governance and responsibility.
  • Internal control and review.
  • Identifying and assessing and controlling risk.
  • Professional values, ethics and social responsibility.

The syllabus is assessed by:

  • A three-hour 15 minutes examination. 
  • The examination paper will be structured in two
    sections.
  • Section A will be based on a case study style question comprising a compulsory 50 mark question, with requirements based on several parts with all parts relating to the same case information.
  • Section B comprises three questions of 25 marks each, of which candidates must answer two. These questions will be more likely to assess a range of discrete subject areas from the main syllabus section headings.
  • This syllabus applies the relevant knowledge, skills and exercise professional judgement in carrying out the role of the accountant relating to governance, internal control, compliance and the management of risk within an organisation, in the context of an overall ethical framework.

     

  • The Association of Chartered Certified Accountants (ACCA)

    The Association of Chartered Certified Accountants (ACCA) offers a professional qualification, which has been recognised and respected across the world for over 100 years. ACCA is currently the largest British accountancy body with over 180,000 members and 480,000 students in 181 countries

    FIA/ACCA Study School 2017