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ACCA P1 Exam Capabilities  

The outcomes of the P1 exam for students will be:


1. Defining governance and explaining its function in the effective management and control of     organisations and of the resources for which they are accountable


2. Evaluating the Professional Accountant’s role in internal control, review and compliance


3. Explaining the role of the accountant in identifying and assessing risk


4. Explaining and evaluating the role of the accountant in controlling and mitigating risk


5. Demonstrating 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

ACCAP1

ACCA P1 Exam Format and Structure

  • A 3 hour 15 minute exam (Paper based exams from September 2016 onwards)
  • A pass mark of 50%
  • 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 contains three 25 mark questions of which candidates must answer two. These questions will be more likely to assess a range of subject areas from the main syllabus

ACCA P1 Full Syllabus and Study Guide

Access the most up to date ACCA P1 Governance, Risk and Ethics Syllabus and Study Guide by going to - P1 Syllabus

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ACCA P1 Governance, Risk and Ethics Syllabus

The P1 Governance, Risk and Ethics exam is one of the three papers that need to be completed within the 'Essentials' module. The 'Essentials' module is the first module at the Professional level.


In order to proceed to the next module, 'Options', all exams must be successfully completed. However please note that exams do not need to taken in any specific order (e.g. P2 can be completed first followed by P1 and P3).


See the diagram on our Syllabus Overview page for more details on how the P1 exam fits into the overall syllabus structure.


The aim of the P1 exam is to apply 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

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