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37. How will ACCA ensure its students have the appropriate IT skills?
The new qualification is based on the assumption that students are training in a computerised environment. Each paper in the new syllabus integrates the relevant aspects of information systems and information management (IS/IM) within their own context. Paper F1, Accountant in Business and Paper P3, Business Analysis will address the specific aspects of IS/IM. Competences relating to IT/IM will also be specifically addressed in the practical experience requirements (PER).

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39. Why has Paper P4 Advanced Information Management become an Options paper under the new syllabus?
An understanding of the fundamental techniques of project appraisal, raising finance and working capital management are regarded as vital by ACCA members. To reflect their importance, Paper F9, Financial Management - has been created in the Fundamentals level. The more strategic areas of corporate governance and risk management are addressed in the new Professional-level Paper P1, Professional Accountant. Specialist areas of finance such as treasury management are regarded as more suitable to individuals working, or aiming to work within a corporate finance environment. Therefore, Paper 3.7, Strategic Financial Management has been removed as a compulsory paper at the final level and replaced in the new syllabus by optional Paper P4, Advanced Financial Management.

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38. Which papers are new to the syllabus?
The only completely new paper is P1, Professional Accountant. This paper acts as the gateway into the Professional level, setting the other Essentials syllabuses and advanced Options into a wider professional, organisational and societal context. The syllabus for Paper P1, Professional Accountant begins by examining the whole area of governance within organisations in the broad context of the agency relationship. This aspect of the syllabus focuses on the respective roles and responsibilities of directors and officers to organisational stakeholders and of accounting and auditing as support and control functions. The syllabus then explores internal review, control, and feedback to implement and support effective governance, including compliance issues related to decision-making and decision-support functions. The syllabus also examines the whole area of identifying, assessing and controlling risk as a key aspect of responsible management. Finally the syllabus covers personal and professional ethics, ethical frameworks and professional values, as applied in the context of the accountant's duties and as a guide to appropriate professional behaviour and conduct in a variety of situations.

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41. Will students be allowed to use calculators during the 15 minute reading and planning time?
Yes, students will be able to use calculators during reading and planning time but will not be allowed to write anything in the answer booklets.

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40. Will students be allowed to annotate the question paper during the 15 minute reading and planning time?

Yes, but they will not be allowed to write anything in the answer book during the reading and planning time.

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