摘要：2016年9月ACCA考试虽然告一段落，小编为大家整理了考试的tips，方便大家收集，以备以后考试时候可以作为一个复习的方向。 P1 Governance, Risk and Ethics ACCA P...
P1 Governance, Risk and Ethics
ACCA P1 has had the following exam format since it was first examined in December 2007.
Section A: One compulsory question worth 50 marks which uses a lengthy scenario, often based on real-life events, to test all three main syllabus areas.
Typically, this consists of four written requirements, some of which may be broken down into smaller sub-requirements where discrete syllabus content will be tested both as knowledge and application.
Within the total of 50 marks, there will be 4 professional marks available for producing some form of written communication (such as a briefing note, press release or letter to shareholders) which tests a candidate’s ability to write logical, structured and appropriate content suitable for a particular purpose, often with the aim of presenting a certain point of view.
Section B: A choice of two from three written questions that are each worth 25 marks and typically test up to two syllabus areas by applying the syllabus to a smaller real-world scenario. Again, candidates will be expected to apply their knowledge to the scenario in order to score well.
P1 has the following syllabus areas:
A Governance and responsibility
B Internal control and review
C Identifying and assessing risk
D Controlling risk
E Professional values, ethics and social responsibilityGeneral advice
From this sitting onwards, you will no longer be given the 15 minutes ‘reading and planning’ time separately as the exam duration is now 3 hours and 15 minutes to include reading, planning and writing. We would still advise you to use a period similar to this however to continue to plan the things you need to include in your answer. It is essential that you use the information in the scenario to make your answers relevant – due to the size of the scenario typically presented in question 1, we would advise that you still use this notional 15 minutes to plan this question above all others.
During this time you should also think about how you will produce your answer – pay attention to the verbs used in question requirements as these indicate the number of marks available. For example, the verb “explain” requires a sentence and will score one mark if properly explained whereas the verb “list” simply requires you to present information with no further explanation: this will typically only score . mark per point listed.
The June 2015 exam tested content from the examiner’s technical article on corporate social responsibility (CSR) strategy and strategic CSR so you should ensure you are familiar with any new articles that have recently been published just in case – they can be found here: http://www.accaglobal.com/zm/en/student/exam-support-resources/professional-exams-study-resources/p1/technical-articles.htmlYou can expect to see the use of stakeholder, ethical and other CSR theories applied to scenarios, as well as the use of risk and governance syllabus content, especially relating to board directors, remuneration and reporting – you should be aiming to revisit as many past-paper questions as possible as we are starting to see exam requirements that reflect those we have seen before.