P1

•50-mark scenario question to include ethics,governance and risk management,integrated reporting and directors’remuneration.

•Optional questions to include evaluation of risks and their mitigation,Tucker’s five question model on ethics and the role of NEDs in the management of risk.

P2

•Q1–Group question on disposals or step acquisitions.

•Ethics.

•Revenue recognition.

•Provisions.

•Deferred taxshare-based payments.

•Pensions.

P3

•Three strategic lenses.

•Industry lifecycle.

•Pricing strategy.

•Value chain.

•Critical success factors.

•Organigram.

•Globalisation.

•Porter’s generic strategies.

•Change Kaleidoscope.

•Harmon’s process strategy mix.

•6 I’s.

•Business case.

•Leadership.

P4

•International investment appraisal techniques focusing on risk management tools such as value at risk.

•Option valuation.

•Capital structure:traditional debt finance and Islamic finance–Sukuk bonds.

•Financing strategy.

•Business valuation.

P5

•Critique an existing performance management system and the performance hierarchy.

•Quality as a critical success factor.

•Benchmarking.

•Effective use of information systems.

•Reward systems linked to performance measures.

•Performance model（balanced scorecard or performance pyramid）。

•Risk management techniques.

•Transfer pricing.

P6

•Incorporation relief/disincorporation relief.

•Remittance basis.

•Pensions consortia.

•Patent box.

•Takeovers.

•Commencement of trade（basis periods/losses）。

•VAT–option to tax and partial exemption.

•EIS,SEIS and VCTs.

P7

•Business or audit risks in a scenario.

•Identifying ethical and other professional issues in a scenario.

•Matters to be considered and audit evidence for a couple of core accounting issues.

•Forensic auditing.

•Insolvency issues（UK stream）。

•Discussion on current issues.

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