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1、2015年12月ACCA考试P1考前tipsEachP1paperoffers4-6marksfordisplayingprofessionalskills,whichcaneasilybethedifferencebetweenapassandafail.Themarksareavailableforbothformatandthetoneandstyleofyouranswer,whereyoumayhavetoprepareaspeechorwritealetteronbehalfoftheBoardaddressin
2、gspecificconcerns.TakealookattheArticleof24August2009formoreguidanceandsomegreathintsonstyle. P1isaverywordypaper,andtheexaminerwantstoensurethatyouhaveagoodgraspofthetheoriesbehindthequestions,butalsothatyoucansuccessfullyapplythetheoriestogivenscenarios.Therefo
3、re,itisveryeasytogetlostwithinaquestionifyourlayoutandapproachtoaquestionispoor. Agoodapproachistoapply3rulesinyouranswer: Introduction–thisshouldbeveryshort,butcanhelpyougetoverany‘writersblock’.Itmightincludeareadbackofthequestion,oradefinitionofthesubjectmat
4、ter(forexample,ifthequestionasksfortherolesofNED’s,startbyveryquicklydefiningwhatanNEDis) Theory–thissectionwillshowtheexaminerthatyouactuallyunderstandtheissuebeingquestioned,again,aswiththeintroduction,thisshouldreallybekeptshort,itcanbeasectionquotefromthecode
5、,orareferencetoanauthor(CadburyorGreenburyetal). Application–Thiswillbethemainbulkofyouranswerandshouldrelatedirectlytothescenario.Thisisoftenthemostdifficultsectionoftheanswer,butshouldbemadeeasierbytheuseoftheintroductionandtheorysections. Inadditionremembert
6、hegoldenrulesofwrittenquestions: Plentyofwhitespace Headingsasrequired Shortpunchymeaningfulparagraphs Followingaresomeofthefamoustopicsthatweretestedinpast Corporategovernancecritiqueandimprovements. Effectiveinternalcontrolsystems,reportingwithindiffe
7、ringjurisdictions. Influenceofandinterventionbyinstitutionalinvestors. DiversificationofBoard Functionandimportanceofinternalaudit. Riskdefinition,analysisofriskandtheroleoftheBoardofDirectors. Riskcorrelationandstrategiesformanagementofsuchrisks. Ethic
8、alstandpointsandtheirapplicationtobusinessdecisions. Corporatecodesofethicscritiqueandimprovements. Tucker’sethicaldecisionmakingmodel. Soc