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Relational diagram of the main capabilities ACCA examiners will recommend study texts and
text books where these are available, which
This diagram illustrates the flows and links between students may read as part of their preparation for
the main capabilities (sections) of the syllabus and the exam. Relevant articles will also be published in
should be used as an aid to planning teaching and student accountant.
learning in a structured way.
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INTELLECTUAL LEVELS GUIDE TO EXAM STRUCTURE
The syllabus is designed to progressively broaden The structure of examinations varies within and
and deepen the knowledge, skills and professional between modules and levels.
values demonstrated by the student on their way
through the qualification. The Fundamentals level examinations contain
100% compulsory questions to encourage
The specific capabilities within the detailed candidates to study across the breadth of each
syllabuses and study guides are assessed at one of syllabus.
three intellectual or cognitive levels:
The Knowledge module is assessed by equivalent
Level 1: Knowledge and comprehension two-hour paper based and computer based
Level 2: Application and analysis examinations.
Level 3: Synthesis and evaluation
The Skills module examinations are all paper based
Very broadly, these intellectual levels relate to the three-hour papers. The structure of papers varies
three cognitive levels at which the Knowledge from ten questions in the Corporate and Business
module, the Skills module and the Professional level Law (F4) paper to four 25 mark questions in
are assessed. Performance Management (F5) and Financial
Management (F9). Individual questions within all
Each subject area in the detailed study guide Skills module papers will attract between 10 and
included in this document is given a 1, 2, or 30 marks.
3 superscript, denoting intellectual level, marked at
the end of each relevant line. This gives an The Professional level papers are all three-hour
indication of the intellectual depth at which an area paper based examinations, all containing two
could be assessed within the examination. However, sections. Section A is compulsory, but there will be
while level 1 broadly equates with the Knowledge some choice offered in Section B.
module, level 2 equates to the Skills module and
level 3 to the Professional level, some lower level For all three hour examination papers, ACCA has
skills can continue to be assessed as the student introduced 15 minutes reading and planning time.
progresses through each module and level. This
reflects that at each stage of study there will be a This additional time is allowed at the beginning of
requirement to broaden, as well as deepen each three-hour examination to allow candidates to
capabilities. It is also possible that occasionally read the questions and to begin planning their
some higher level capabilities may be assessed at answers before they start writing in their answer
lower levels. books. This time should be used to ensure that all
the information and exam requirements are properly
LEARNING HOURS read and understood.
The ACCA qualification does not prescribe or During reading and planning time candidates may
recommend any particular number of learning hours only annotate their question paper. They may not
for examinations because study and learning write anything in their answer booklets until told to
patterns and styles vary greatly between people and do so by the invigilator.
organisations. This also recognises the wide
diversity of personal, professional and educational The Essentials module papers all have a Section A
circumstances in which ACCA students find containing a major case study question with all
themselves. requirements totalling 50 marks relating to this
case. Section B gives students a choice of two from
Each syllabus contains between 23 and 35 main three 25 mark questions.
subject area headings depending on the nature of
the subject and how these areas have been broken
down.
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Section A of each of the Options papers contains
50-70 compulsory marks from two questions, each
attracting between 25 and 40 marks. Section B will
offer a choice of two from three questions totalling
30-50 marks, with each question attracting
between 15 and 25 marks.
3
Syllabus MAIN CAPABILITIES
CR (P2)
A Identify the essential elements of the legal
system including the main sources of law
The law of obligations (B) Employment law (C) The formation and constitution of
business organisations (D)
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RATIONALE C Employment law
5
APPROACH TO EXAMINING THE SYLLABUS
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Study Guide b) Explain the meaning of offer and distinguish it
from invitations to treat.[2]
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b) Identify examples of torts including ‘passing off’ D THE FORMATION AND CONSTITUTION OF
and negligence.[2] BUSINESS ORGANISATIONS
c) Explain and analyse the common law duty of c) Explain the authority of the agent.[2]
care of accountants and auditors.[2]
d) Explain the potential liability of both principal
C EMPLOYMENT LAW and agent.[2]
a) Distinguish between employees and the self- a) Demonstrate a knowledge of the legislation
employed.[2] governing the partnership, both unlimited and
limited.[1]
b) Explain the nature of the contract of
employment and give examples of the main b) Discuss how partnerships are established.[2]
duties placed on the parties to such a
contract.[2] c) Explain the authority of partners in relation to
partnership activity.[2]
c) Demonstrate a knowledge in the legal
provisions controlling employment contracts.[2] d) Analyse the liability of various partners for
partnership debts.[2]
d) Explain contracts in restraint of trade.[2]
e) Explain the way in which partnerships can be
2. Termination and redundancy brought to an end.[2]
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e) Describe the need and the procedure for
4. Company formations registering company charges.[2]
a) Explain the role and duties of company 3. Capital maintenance and dividend law
promoters.[2]
a) Explain the doctrine of capital maintenance
b) Describe the procedure for registering and capital reduction.[2]
companies, both public and private.[2]
b) Examine the effect of issuing shares at either
c) Describe the statutory books, records and discount, or at a premium.[2]
returns that companies must keep or make.[1]
c) Explain the rules governing the distribution of
d) Analyse the effect of the constitutional dividends in both private and public
documents of companies.[2] companies.[2]
e) Detail the content of the memorandum of d) Define prospectuses, describe the content of
association.[1] prospectuses and explain the liabilities for
misstatements in prospectuses.[2]
f) Describe the contents of Table A articles of
association.[1] F MANAGEMENT, ADMINISTRATION AND
REGULATION OF COMPANIES
g) Describe the operation of the doctrine of ultra
vires and evaluate the impact of the 1 Company directors
Companies (Amendment) Ordinance 1997 over
the doctrine.[2] a) Explain the role of directors in the operation of
a company.[2]
h) Explain how memorandum and articles of
association can be changed.[2] b) Discuss the ways in which directors are
appointed, can lose their office or be subject to
E CAPITAL AND THE FINANCING OF a disqualification order.[2]
COMPANIES
c) Distinguish between the powers of the board of
1. Share capital directors, the managing director and individual
directors to bind their company.[2]
a) Examine the different meanings of capital.[2]
d) Explain the duties that directors owe to their
b) Illustrate the difference between various companies.[2]
classes of shares.[2]
e) Demonstrate an understanding of the way in
[2]
c) Explain the procedure for altering class rights. which the law, both common law and statute,
has attempted to control directors.[2]
2. Loan capital
2. Other company officers
[1]
a) Define companies’ borrowing powers.
a) Discuss the appointment procedure relating to,
b) Explain the meaning of debenture.[2] and the duties and powers of, company
secretary.[2]
c) Distinguish loan capital from share capital.[2]
b) Discuss the appointment, removal and
d) Explain the concept of a company charge and resignation procedures relating to, and the
distinguish between fixed and floating duties and powers of, company auditors.[2]
charges.[2]
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3 Company meetings and resolutions c) Identify and explain the legal regulations of
corporate governance under the Companies
a) Distinguish between types of meetings: Ordinance (Cap 32) and Securities and Futures
ordinary and extraordinary general meetings.[1] Ordinance (Cap ).[2]
b) Describe the orders be made by the courts d) Recognise the nature and legal control of
under s 168A.[2] fraudulent trading.[2]
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A-B(5), C(1) - D(3) The extra-legal codes of corporate governance from
the Stock Exchange of Hong Kong Limited, from the
Hong Kong’s New Constitutional Order – The Hong Kong Institute of Chartered Accountants and
Resumption of Chinese Sovereignty and the Basic those being enforced by the Securities and Futures
Law, Yash Ghai, Hong Kong University Press Commission.
B(6)
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