ACCA P1考官報告

Some candidates are still not completing the whole paper, which seems to worry the examiner! For December there were also limited attempts to respond to the professional marks. This time around you had to write an article – simple surely!

Q1: Looked at two-tier boards and diversity and diversity targets on boards. The roles of risk committee’s and strategies to manage the risked faced were all covered. The ‘comply or explain’ principle was also examined.

Q2: Corporate citizenship appeared (it has been examined before). Part B asked about differing options on integrated reporting. The final part of this question wanted to know the theory behind the integrated reporting initiative and the six capitals in integrated reporting.

Q3: Technology risk and environmental changes. How to control risks, and how to avoid mismanagement were also looked at here.

Q4: An ethical question, including bribery and corruption.

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