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Study Zone


Access ACCA: changes ahead

The ACCA recently held a virtual conference to highlight the latest developments in its qualification. So what did we learn?

ACCA exam feedback: the June diet

How fair were the June exams? We asked the experts for their opinions

ACCA exams: P5 the problem paper, yet again

P5 was the paper picked out by students as being the least pleasant, writes LCA’s Tony Mock

ACCA F7 paper: why standards are so important

Adam Deller explains the marking changes to the Financial Reporting paper – one of the toughest of the lot

Are you ready for F7?

Take Danusia Wysocki’s test and find out where your knowledge gaps are for the Financial Reporting paper

ACCA F9 paper: management issues

Zoe Robinson outlines changes to the Financial Management exam

Working capital: a split decision

Taking a two-pronged approach to working capital questions will really pay dividends, says Peter Woolley

Your new-look F4

An insight into how the examiner sees the changes to the F4 paper

How does the ACCA improve optional pass rates?

Something has gone wrong with the optional papers and the ACCA is looking to provide additional learning support. In the meantime, here’s what the experts suggest you do to help yourself with the dreaded ‘P’ papers

ACCA P7 paper: now do your reading

It might be a cliché, but when it comes to P7 practice really does make perfect, says Paula McGrath

IFRS: reforming number nine

The IASB completes the reform of financial instruments accounting with the release of a new-look IFRS 9, which replaces IAS 39

Financial Reporting Council at a glance

What is the Financial Reporting Council all about? We let them explain…

Breaking bad: could the MLRs snare Walter White?

The AIA’s Tim Pinkney explains the intricacies of the money laundering regulations and how they affect you

The moral maze

Gareth Owen explains how the ACCA aims to put ethics at the heart of the qualification

ACCA changes coming

The ACCA has begun to implement some of the changes outlined at recent conferences and during consultations with tutors and PQs.

ACCA P4: Figure it out

Kaplan’s Andrew Howarth tackles the technically tough P4 paper

ACCA P3: Model answers

Kaplan’s Paul Anderson explains how the P3 paper is a test of exam technique as well as knowledge

ACCA F3: Calculators at the ready!

Kaplan’s Tony Sweetman explains the ins and outs of the F3 syllabus – so get your calculator out

June 2014 exam feedback - BPP

What did the tutors at BPP think of the summer diet?

What were they like?

Kaplan Financial looks at the June papers and provides its feedback

ACCA EXAM REVIEW - BECKER

How fair were the June exams? We asked the experts at Becker

ACCA EXAM FEEDBACK - LSBF

LSBF provides its feedback for the June diet warts and all

F9 - Rationing continues

Sunil Bhandari provides expert commentary on the June F9 sitting

P4 June - Return of the King

Top tutor Sunil Bhandari takes an in-depth look at 4

P5 - the problem paper?

LCA's Tony Mock provides his take on the P5 June paper

F5 - can a paper be too easy?

ACCA F5 sitters beware. Don't say how easy it was, warns LCA's Tony Mock

KAPLAN EXAM TIPS FOR JUNE

Here's what Kaplan's specialists think will come up in June 2014

Becker Professional Education - Tips for June 2014

Becker provides its tips for 2014. THey have lots more sound advice on their website!

MMU's TIPS FOR THIS SUMMER"S EXAMS

Manchester Metropolitan University's exam tips for ACCA sitters this JUne

BPP June 2014 ACCA Exam Tips

BPP provides a bit more just straight tips - so this guidance is well worth a read!

LSBF EXAM TIPS FOR JUNE 2014

What can you expect this June from the examiners? We don't know, but here's a very good educated guess

De Montfort University's tips for June

The June exams are nearly here and De Montfort's top team want to help you

FIRST INTUITION'S JUNE EXAM TIPS

FIrst Intuition provides its exam tips for the June 2014

ACCA TIPS FOR JUNE 2014 - OPEN TUITION

Here are some ACCA exam tips for the June exam, thanks to Open Tuition

ACCA exams: ‘Perform’ in P5

Kaplan’s Claire Brocklesby tackles the ‘problem paper’ P5

ACCA: Choosing your options

What papers to choose? Paul Merison outlines some options and marks them out of 10

Bounce back from failure

Failing exam is not the end of the world, but if you don’t take lessons from it you are doomed to repeat the same mistakes, says Rob Sowerby

The great pass rate debate

PQ magazine brought together some of the country’s leading tutors for a roundtable debate centred on pass rates and time management in the exam hall. They were Tony Sharples, BPP; Paul Merison, LSBF; Kathy Rushton, Kaplan Financial; Dianne Ramdeen, LCA; Mary Ofili, The Training Place

F6 knowledge is key to P6

Yvonne Rennison explains the ins and outs of choosing ACCA Paper P6 Advanced Taxation as an option

The A to F of F1

Kaplan’s experts run the rule over ACCA exam papers, starting with F1

Agent Account Managers Service explained

Some 10,000 agents now use HMRC’s Agent Account Managers Service. So what is it, and why is it so popular? Suzanne Scott explains

UK GAAP: travel in financial standards

Want to keep up-to-date with the latest from the world of financial reporting standards? Well, here’s a good place to start!

Integrated reporting

Martin Jones brings you his latest quarterly update from the ‘ivory tower’, otherwise known as the IASB’s HQ

Cap on non-audit fees

The audit profession might have got most of what it wanted in the recent Competition Commission report, but now the National Association of Pension Funds is proposing a cap on non-audit fees of 100% of audit fees, or a material monetary sum of £500,000.

ACCA December 2013 feedback

Top tutors at LSBF provide their feedback for the winter exams. How hard were they?

FIrst Intuition's ACCA exam feedback

What did the First Intuition's tutors think of the December 2013 exams?

December 2013 feedback

The lecturing teams at Manchester Metropolitan University and De Montfort University run a rule over the December ACCA exams

Substantive testing - part 1

In part 1 of a two-part series, Paul Merison explains the essentials for the audit paper

Substantive testing – part 2

Paul Merison concludes his two-part series on substantive testing with a series of tests

ACCA TIPS - WE ARE THE TOPS

Kaplan Financial add its list to our ever-growing tip list for December 2013

EXAM TIPS FOR DECEMBER'S EXAMS

Becker Professional Education provide their tips for the next sitting

F9 - two experts tell us what is coming up!

Sunil Bhandari and Sandy Hood predict what you will see this December from the F9 examiner

P2 exam tips for December 2013

Our former Exam Board member Kieran Maguire gives his predictions for the P2 exam

More exam tips for P4

Our old friend Sunil Bhandari offers his tips for the the P4 paper

ACCA exam tips - BPP

What do the top tutors at BPP think will 'appear' in December?

First Intuition's top exam tips

First Intuition's team point you in the right direction for December 2013

De Mortfort University's ACCA tips

We have more tips in one place than anywhere else, thanks to all our partners

The Patent Box

Liz Halford explains the rules surrounding the patent box, a subject that is set to appear on future exam papers

Sir David Tweedie: a noble calling

Sir David Tweedie explains why audit is in transition

Substantive testing

Paul Merison concludes his two-part series on substantive testing with a series of tests

ACCA: Where are we now?

PQ magazine editor Graham Hambly talks to ACCA e-learning chief Clare Minchington

Make it neat, make it legible

If you want to hear examiners moan say the word ‘hand-writing’. So make sure they’re not moaning about you!

Breaking bad habits: revision tips

Revision is the secret of exam success, says Rob Sowerby, who outlines four areas on which you should focus

Conquering financial reporting

A past winner of PQ magazine’s Lecturer of the Year, Frances Braganza outlines the best approach to tackling the Financial Reporting paper

IFRS: one way or another

Martin Jones offers a recap about the ins and outs of the revenue project

ACCA EXAM TIPS - P4 to P7

The UK's top tutors provide their exam tips for the December ACCA optional papers

ACCA EXAM TIPS - OPEN TUITION

What do the crew at Open Tuition think is going to appear this December? See below

DECEMBER EXAM TIPS - LSBF

LSBF tutors provide their tips for every paper this December

Essential stuff

We take a look at what the P1, P2 and P3 examiners had to say in their latest reports

ACCA JUNE 2013 EXAM FEEDBACK

Becker Professional's experts give their feedback for the June sitting

HOW THE EXPERTS SAW THE JUNE EXAMS

LSBF's top team drill down into the questions from the June sitting

EVEN MORE JUNE EXAM FEEDBACK

First Intuition provides its feedback from the June 2013 test

F4 - JUNE EXAM FEEDBACK

Kaplan tutors take an indepth look at the June F4 exam

F5 - JUNE EXAM FEEDBACK

Kaplan provides its 'view' of this summer's test

F6 - JUNE EXAM FEEDBACK

What was the tax exam like this time around? Kaplan's team tells you all!

F7 - JUNE EXAM FEEDBACK

Kaplan tutors evaluate the F7 June 2013 exam

F8 - JUNE EXAM FEEDBACK

Feedback from Kaplan on the June 2013 F8 exam

F9 - JUNE EXAM FEEDBACK

Kaplan take a look over the F9 June test

P1 - JUNE EXAM FEEDBACK

What was the P1 exam like this June 2013. Kaplan tutors take the paper apart.

P2 - JUNE EXAM FEEDBACK

P2 - what did the examiner test this June? Kaplan's team reveals all

P3 - JUNE EXAM FEEDBACK

Kaplan tutors run the rule over the P3 June exam

THE OPTIONAL PAPERS - JUNE EXAMS

Kaplan's lecturers evaluate the optional paper from June 2013

IFRS: A game of two halves

Martin Jones explains the contradiction inherent in the standards IFRS3 and IAS37

ACCA optional papers: are you bothered?

Qualification development manager Gareth Owen outlines how to improve your chances when it comes to the optional papers

Financial statements: prepare for success

Author Sally Baker explains her love for credits and debits, and offers her expert advice on how best to prepares financial statements

Work harder – earlier

‘Satificing’ at the ACCA skills level exams – doing just enough to get a pass – will come and bite you in the bum at the optional papers, warns the ACCA’s Gareth Owen.

P6 - WHAT THE EXAMINER WANTS

The examiner tells the Lecturers' Conference what is inside his head!

P7 - WHAT THE EXAMINER WANTS

So how do you pass a paper with one of the worse ACCA pass rates - ask the examiner of course

THE F5 EXAM - HOW TO GET A PASS

Nick Ryan explains what you need to know before you enter the exam hall this June

THE F7 EXAM - HOW TO GET A PASS

Becker Professional Education's Phil Bradbury gives students the heads up about the June F7 exam

THE F9 EXAM - HOW TO GET A PASS

PQ magazine award winning tutor Mike Ashworth takes a look at F9

THE P2 EXAM - HOW TO GET A PASS

Phil Bradbury of Becker Professional Education takes a look at the June P2 test

THE P3 EXAM - HOW TO GET A PASS

Becker Profession Education's Nick Ryan runs his eye over the P3 exam, providing his guidance for the June exam

P1 - WHAT THE EXAMINER WANTS

The examiner explains where students let themselves down

P2 - WHAT THE EXAMINER WANTS

What the P2 examiner thinks will help you get that magical pass

ACCA EXAM TIPS 4U!

With the help of our friends at LSBF, Kaplan, Becker and First Intuition we have more great tips for the June sitting. Thanks to sponsors Reed Accountancy

Your F9 mock exam

Sandy Hood outlines what he thinks will come up this June

THE P1 EXAM - HOW TO GET A PASS

Becker Profession Education's Keith Rye gives his advice about how to get a pass at P1

BPP's JUNE 2013 EXAM TIPS

BPP provides its list of topics for the June 2013 exams

Your exam tips for June 2013

Open Tuition provides PQ readers with their 'likely' topics for June

The problem with business plans

Matt Holden has a very simple way of approaching business plans. What, he asks, are the questions you would ask if your money was a stake?

A global approach will boost audit standards

IAASB leads calls for an international approach to set new standards, according to Katharine Bagshaw, a former ACCA auditing examiner

F7 - WHAT THE EXAMINER WANTS

The F7 pass rates for the last four sittings have been 38%, 56%, 48% and 53%

F8 - WHAT THE EXAMINER WANTS

The pass rate for F8 ranges from 34%-43%. How do you ensure you pass this paper?

F6 - WHAT THE EXAMINER WANTS

The examiner wants you to check your answers, for one

ACCA P4: Everest without oxygen

Sunil Bhandari explains how you can scale the summit in one of the ACCA’s toughest tests

International standards: Putting it on ice

When can a property be classified as an investment property, asks Martin Jones

IFRS: Setting the standard

Clare Finch outlines how she has updated her indispensable guide to IFRS

Study tips: Three steps to heaven

Self-study is the biggest differentiator between passing and failing, says Peter Woolley. And getting it right is as simple as one, two, three...

The future is four sittings each year

Major changes to way students examined, says ACCA e-learning chief

ACCA conference: All change in 2014!

The first of our reports from the Nottingham Lecturers’ Conference

ACCA conference: Examiners are set to become anonymous

Just before leaving for Nottingham an email arrived on PQ magazine’s desk. We were told that in common with other professional bodies, the ACCA has decided to adopt a policy of no longer naming its examiners. It is arguing that the exam is, and always has been, composed and agreed using a panel of experts, and the examiner is the lead person on this panel and not the only person.

Audit: Working for the ‘management’, not shareholders

Graham Hambly takes a look at the preliminary findings of the market investigation into the supply of statutory audit services to large firms

Group accounts: All in it together

Tom Clendon’s five things you need know about group accounts

PESTEL: getting the marks

PESTEL analysis is brilliant and as a consequence very examinable, both directly and indirectly.

CSI: Glasgow

PQ magazine recently visited the ACCA’s Glasgow office, the engine room and heart of the association, where all students’ queries are dealt with

ACCA results leave PQs flat

ACCA students still seem more likely to leave the exam hall with a fail than a pass, according to the latest pass rates from the December 2012 sitting.

Time to hurry up?

Peter Houillon explains why it pays to be in a hurry to get that qualification

ACCA DEC 12 EXAMS - LSBF's FEEDBACK

Top tutors at LSBF provide their verdict on December 2012's sitting

First Intuition's December exam feedback

First Intuition's team provide their paper-by-paper guidance on the December 2012 exams

A view from Becker Professional Education

Becker Professional Education - ATC International's experts provide their reaction to the December sitting

Kaplan's December 2012 exam feedback

Kaplan Financial Content Specialists run a rule over the December sitting

Tax with personality

Graham Hambly talks to Anthony Thomas, a real tax character

How to avoid illness

Wendy Saunders explains how you can stay healthy this winter

ACCA: the Clare Minchington interview

The ACCA is working hard to make your experience a better one. So where are we now with the concept of exams on demand? Graham Hambly talks to the ACCA’s Clare Minchington

How to pass the ACCA’s final professional exams: P1

How to pass P1

How to pass the ACCA’s final professional exams: P2

How to pass P2

How to pass the ACCA’s final professional exams: P3

How to pass P3

IFRS: News from the ivory tower

Martin Jones delves into the murky world of international standards in the first of his new quarterly series of articles

Don’t be a muppet!

Mathew Dawson offers a personal perspective on what helped get him through the exams

LSBF EXAM TIPS - DECEMBER 2012

Our friends at LSBF provide your last-minute tips for the December diet.

KAPLAN FINANCIAL - ACCA TIPS FOR DECEMBER 2012

Here are the exam tips from Kaplan Financial's contents experts

LCA EXAM TIPS - DECEMBER 2012

LCA tutors provide their tips for this winter's diet

BECKER'S ACCA EXAM TIPS - DECEMBER 2012

Becker Professional Education's lecturers give their guiddance for the sitting ahead

BPP's ACCA EXAM TIPS - DECEMBER 2012

Top tutors at BPP provide you with their exam tips for the December sitting

ACCA EXAM TIPS - FROM FIRST INTUITION

First Intuition provide their exam tips for this winter's diet

Stay active, stay bright

Wendy Saunders offers some advice on how to improve your fitness and general health – this will have benefits when it come to the exams

ACCA exam pass rates better than you think!


How to keep ahead of the game

Jas Naidoo explains how ACCA P3 students can gain a competitive advantage

Meet John Syer, PQ Lecturer of the Year

London South Bank University’s John Syer is PQ magazine’s Public Sector Lecturer of the Year. He tells PQ editor Graham Hambly about his work and what it feels like to be a winner of accountancy’s top award

The P4 exam: no complaints here!

We asked expert Sunil Bhandari to sit the P4 paper. Here’s how he got on – and what he thought of it

Record numbers pass ACCA exams

It was a much better set of ACCA exam results this time around, with record numbers of students completing their final exams this June.

ICAP outrages ACCA students in Pakistan

Thousands of ACCA students called off a mass protest march on the headquarters of the Institute of Chartered Accountants of Pakistan (ICAP) at the last minute recently.

Diamonds aren't forever…

Dianne Ramdeen examines the derivatives mis-selling scandal that has proved extremely costly for many of the UK’s small businesses

An ethical dilemma: suspicious behaviour

How should you deal with a suspicion of false accounting?

Ethical case study: Unreasonable expectations

How should the ethical codes of the accountancy bodies be applied? The CCAB has developed a series of helpful case studies. Here’s one about ‘unreasonable’ pressure on a part qualified accountant

ACCA Exam Review Board

What did our experts think of the June 2012 exam sitting? Read on

ACCA JUNE 2012 EXAM FEEDBACK

Kaplan Financial's top tutors give their feedback about this summer's sitting

ACCA JUNE EXAM - TUTOR FEEDBACK

First Intution provides its expert feedback on the summer sitting

GETTING THE OPTIONS RIGHT

Kaplan Financial’s top man Steve Weavers explains how you can increase your chances of success this June when it comes to those dreaded optional papers

F5 ACCA exam tips for June 2012

ATC's Nick Ryan provide you with focussed guidance for June

F7 - top tips from ATC

Phil Bradbury takes you through what to expect with F7 this summer

F8 exam guidance for June 2012

ATC's Keith Rye reveals what you need to do to be successful this JUne

F9 - exam guidance for June's sitting

A former PQ Lecturer of the Year, Mike Ashworth talks you through F9

P1 exam tips for June 2012

ATC's Keith Rye explains 'what the P1 examiner wants'

P2 exam tips for June 2012

ATC's Phil Badbury trys to get inside examiner Graham Holt's head

P3 tips for the ACCA's June 2012 exams

Suzann Cohen of ATc picks her way through P3

P7 - exam tips for the June sitting

Keith Rye takes a look at one of those diffiuclt optional papers - P7

Open Tuition exam tips for June 2012

The team at Open Tuition provide their tips to the pile

ACCA JUNE EXAMS 2012 - MORE FROM BPP

BPPs subject specialist provide detailed guidance on this summer's sitting

ACCA exam tips from ATC

Tips for the June exams. Remember: always use with a proper study/revision plan

ACCA exam tips from BPP

Tips for the June exams. Remember: always use with a proper study/revision plan

ACCA exam tips from First Intuition

ACCA tips for the June exams. Remember: always use with a proper study/revision plan

ACCA exam tips from Kaplan Financial

ACCA exam tips for June. Remember: always use in conjunction with a proper study/revision plan

ACCA EXAM TIPS FROM LSBF

Exam tips for the June 2012 sitting

P5 ACCA EXAM TIPS FOR JUNE 2012

Top tips for June's 2012 exam diet.

ACCA December exams - marks out of 10

Top tutors at BPP help us mark the ACCA examiners papers. Do you agree with their verdit? Here are the ones that didn't get into the magazine!

ACCA December 2011 exams - our feedback

Just how tough were the ACCA’s exams this time around? We asked our ACCA Exam Review Board to look at the papers one-by-one

Keeping it in proportion

Ben Dickson-Green helps you get your head around the tricky subject of ratio analysis

ACCA December 2011 exam feedback

Experts from CAMS College run the rule over the December exams

F9 - ATC's exam tips for December 2011

ATC's Mike Ashworth takes you through the financial management paper

F8 - ATC's ACCA exam tips for December 2011

ATC's Keith Rye looks at the audit and assurance exam

F7 - ATC's ACCA exam tips for December 2011

ATC's Phil Bradbury suggests how to get examiner Steve Scott on your side

F5 - ATC's ACCA exam tips for December 2011

ATC's Nick Ryan gives his tips for passsing F5

P1 - ACCA exam tips December 2011

ATC's Keith Rye gives you exam advice on passing P1

P7 - ACCA exam tips for December 2011

ATC's Keith Rye takes PQs through the steps to get a pass in the advanced audit paper

P5 - ACCA exam tips for December 2011

ATC's Nick Ryan provides his guidance for the advanced performance management paper

P4 - ACCA exam tips for December 2011

ATC's Mike Ashworth provides expert guidance on the test ahead

P2 - ACCA exam tips for december 2011

ATC's Phil Bradbury explains how to get inside examiner Graham Holt's mind

P3 - ACCA exam tips for December 2011

ATC's Peter Sargent looks at the P3 exam

Keep calm and don’t panic

LCA’s Dianne Ramdeen stresses now is the time to plan for success not failure

ACCA December 2011 exam tips

BPP provides its top tips for the December 2011 diet

December 2011 exam tips for ACCA students

Kaplan's team put together their tips for the December sitting

First Intution's exam tips for ACCA sitters

ACCA exam tips for December 2011

Icount exam tips for ACCA exams

December 2011 exam tips for ACCA candidates

ACCA: Bucking the trend

Why has the F5 pass rate nose-dived? And what can you do about it? Geoff Cordwell explains all

Marks out of 10

Lecturers from BPP, CAMS, Kaplan and First Intuition help PQ turn the tables on your favourite folk, the examiners. So what are they worth?

Getting it right

HMRC’s Simon Norris, Head of the Review of HMRC’s Powers, Deterrents and Safeguards, outlines proposals to tackle dishonest agents

Exam Surgery

Solve the equation

ACCA 2011 JUNE EXAM FEEDBACK

Top tutors at BPP.give their paper-by-paper guide

ACCA 2011 JUNE EXAM FEEDBACK

Your paper-by-paper guide from Kaplans Content Specialists

ACCA 2011 JUNE EXAM FEEDBACK

FIRST INTUTION

ACCA 2011 JUNE EXAM FEEDBACK

ATC INTERNATIONAL

How clean is your annual report?

With the help of the Accounting Standards Board’s Jenny Carter, we outline why it is important to tackle the ‘clutter’ in annual reports

Take your partner

Victoria Cavell looks at the tax implications for business partners

Money laundering: Catch me if you can

Paul Merison looks at how society in general and accountants in particular can help combat money laundering – and stay on the right side of the law

Do you have a Scooby doo?

So here they are your exam tips and much much more.

Lessons from the real world

Governance, risk and ethics examiner David Campbell explains what he wants from P1 candidates – and he wants more than he’s getting now!

Kelly’s heroes

F4 examiner David Kelly knows what he wants – do you? PQ magazine was at the examiners’ conference to hear what Kelly had to say about his corporate and business law paper

Don’t leave it late!

Examiner Graham Holt believes that it’s time to start being honest with students about the amount of work needed to pass P2. You don’t get something for nothing – especially when it comes to accountancy exams

Takeaways a VAT hot potato

For VAT specialists one of the most loved topics is the VAT liability of food and drinks, demonstrated by the infamous Jaffa Cakes, teacakes, Pringles and Innocent Smoothies cases.

Know your basic maths

Ruth Jenkins’ article explores an everyday mathematical tool, percentages, and its uses, in the second in our series on basic maths. So go on – test yourself

June 2011 ACCA Exam Tips: F4 - P7

ACCA exam tips form First Intuition

June 2011 ACCA Exam Tips: F7

ATC exam tips for F7

June 2011 ACCA Exam Tips: P2

ATC exam tips for P2

June 2011 ACCA Exam Tips: F4 GLOBAL

ATC exam tips for F4 GLOBAL

June 2011 ACCA Exam Tips: F4 ENGLISH

ATC exam tips for F4 ENGLISH

June 2011 ACCA Exam Tips: P7

ATC exam tips for P7

June 2011 ACCA Exam Tips: F8

ATC exam tips F8

June 2011 ACCA Exam Tips: P1

ATC exam tips P1

June 2011 ACCA Exam Tips: P3

ATC exam tips P3

June 2011 ACCA Exam Tips: F4 - P7

This is what the subject specialists at BPP think…

June 2011 ACCA Exam Tips: F7

ACCA examiners’ conference: F7 A standard approach Examiner Steve Scott explains how you can improvement your chances of passing F7

June 2011 ACCA Exam Tips: P4

ACCA examiners’ conference: P4 No maths for maths’ sake The P4 examiner Shishir Malde explains where his paper is going

June 2011 ACCA Exam Tips: F9

ACCA examiners’ conference: F9 A time to reflect The F9 examiner explains that to pass this paper students need to learn how to reflect

Bribery Act: stay on the right side of the law

The all-new Bribery Act reforms the criminal law to provide a modern and comprehensive scheme of bribery offences that will enable courts and prosecutors to respond more effectively to bribery at home or abroad.

Tools of the trade

Kaplan Financial’s Caroline Bowkley offers some advice on what the new F5 examiner is thinking

Understanding Islamic finance

Now examinable for ACCA trainees, Islamic finance is growing in importance, says Richard Clarke. Here’s a guide to the basic concepts

Getting in tune

Lisa Weaver the P7 examiner explains what she wants, what she really, really wants The Advanced Audit and Assurance (P7) examiner is Lisa Weaver.

Doing it by numbers

How good are you at basic maths? So do you want some basic maths tips? In all my years as an accountancy tutor a common student failing is the lack of aptitude and confidence in basic mathematical techniques, writes Ruth Jenkins.

‘Start revision earlier’

ACCA students need to start their revision earlier, says a leading examiner. He told delegates at the ACCA’s examiners’ conference that PQs’ revision is often poorly planned and starts too late.

Top billing

The term disbursements has a specific meaning when it comes to VAT. Sian Beusch explains all

Where’s the dialogue?

The FRC wants to see an improvement in the dialogue between boards and shareholders and has put forward a seven-point plan, outlined here

Cash for books?

The ACCA’s promise that its approved publishers’ scheme would give students more choice when it comes to buying their texts seems to have stalled.

Marks out of ten

They mark your efforts, now it’s our turn to mark them! So how fair were the December exams? We enlisted the help of experts from ATC International, BPP and iCount – and here are their verdicts

Shades of grey

Peter Stewart walks you through the ACCA’s ethics module

Cram it!

Gina Xu goes undercover in China to experience the phenomenon of the accountancy ‘cramming school’

‘ACCA server sucks’

The Association ‘sorry’ that PQs had so much trouble accessing their results as traffic overloads web server

There’s no Plan B…

PQ’s Graham Hambly spent two days locked up with ACCA examiners in Nottingham. Here’s what the F8 examiner had to say

A road less travelled

Sian Beusch explains how you can stay on the right side of HMRC when it comes to your car pool

Cutting through the noise

Top tutor Richard Clarke of the Richard Clarke Academy helps you get in tune with financial instruments

Value judgements

Mike Ashworth explains how businesses should be valued when it comes to mergers and acquisitions

Risking it all

The FRC’s Stephen Haddrill believes the UK’s boardrooms need to spend more time thinking about risk

Exam feedback

PQ magazine’s Exam Review Board members cast their expert eyes over the December 2010 sitting

ACCA goes all flexible

The ACCA has unveiled its new suite of entry-level accounting awards – ‘Foundations in Accountancy’ – this month.

Beware ACCA June changes

ACCA students have been warned that they must use manuals and textbooks that incorporate all the changes the Association has made to the exam syllabuses.

ACCA Exam Review Board DEC 2010

ACCA Exam Review Board DEC 2010

Beware ACCA syllabus update

Risk and ethics is very much part of the ACCA syllabus, but the Executive Director of Learning and Products, Clare Minchington, told PQ in an exclusive interview that she feels that the message needed to be more transparent.

How is your body doing online?

PQ magazine’s latest survey provides a picture of how trainees are interacting with their professional body online. So how are they doing? Our survey is brought to you in association with Kaplan Financial

THE EU MAN COMETH

Prem Sikka looks at the state of the audit market and explains why he believes big changes may be needed

ATC's ACCA exam tips F4 ENG

ATC's ACCA exam tips F4 ENG

ATC's ACCA exam tips F4 GLOBAL

ATC's ACCA exam tips F4 GLOBAL

ATC's ACCA exam tips F5

ATC's ACCA exam tips F5

ATC's ACCA exam tips F6

ATC's ACCA exam tips F6

ATC's ACCA exam tips F7

ATC's ACCA exam tips F7

ATC's ACCA exam tips F9

ATC's ACCA exam tips F9

ATC's ACCA exam tips P2

ATC's ACCA exam tips P2

ATC's ACCA exam tips P4

ATC's ACCA exam tips P4

ATC's ACCA exam tips P5

ATC's ACCA exam tips P5

Kaplan's ACCA TIps

Kaplan's ACCA TIps

LSBF's ACCA exam tips

LSBF's ACCA exam tips

First Intution's ACCA exam tips

First Intution's ACCA exam tips

BPP's ACCA exam tips

BPP's ACCA exam tips

EXAM EMERGENCY SERVICE

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How to impress the ACCA markers

All ACCA papers are now marked using the online system called ‘Scoris’, writes Sunil Bhandari.

TIPTASTIC - How to pass Decembers F7

So what is coming up in December – do you need some tips?

Home & away

Marion Hodgkiss considers the main tax issues arising where a UK company is considering investing overseas, and outlines how the rules have changed in the past 18 months

audit: get it sorted!

PQ looks at the damning report on the state of audit among the big firms from the profession’s regulator, the Audit Inspection Unit

ACCA support for failing PQs

Too many ACCA students failed to show basic understanding of depreciation and accruals in the F7 paper (pass rate 28%), according to ACCA director of education Clare Minchington.

Ban highlighters!

CAMS College’s Patch Fillery offers some thoughts on getting that vital pass mark. So bin that highlighter!

Local pass rates for local people

The worldwide pass rate for the ACCA exams is a meaningless statistic that should be replaced with local pass rates. Why? Graham Hambly explains

toolkit HELP

Free agent toolkits from HMRC are designed to minimise errors in tax returns, says the Revenue’s Brian Redford

Paying the penalty

Sian Beusch explains the ins and outs of the new ‘failure to notify’ penalty – something that could affect you personally

Immigration notice board

Dak Patel explains how students not from the UK can stay on the right side of the UK Border Agency

Why P4?

ACCA’s P4 exam has a reputation as a horror paper. But is it? Sunil Bhandari offers up his expert opinion

Learn to love double entry

ACCA financial reporting students need to understand their double entries, according to top tutor Rob Moulin. He’s back teaching F7 and P2 at LondonSam, and it’s hard to get away from his passion – this man really knows his stuff and loves accountancy.

Business Reporting Through the Lens of the Investor

For the third part in its series on business reporting (see also “IFAC project on business reporting”), IFAC interviewed six specialists with close ties to the investment community to get their recommendations on how to improve business reporting.

Business Reporting Beyond the Crisis: How to Make Sure That We Don’t Tumble Into Another Black Hole

“My general conclusion is that everyone is guilty,” says Jules Muis—former Ernst & Young partner, controller of the Word Bank, and director-general audit of the European Commission—about the financial crisis.

Good Governance and Sustainability Fundamental for Improved Business Reporting

“In times like this, the basic elements of managing a company, such as governance, accounting, and auditing, should stand out like a rock in the storm,” says Joe Kaeser, chief financial officer of Siemens, the Germany-based global company engaged in electronics and electrical engineering, in an interview with the International Federation of Accountants (IFAC).

The Clarified Auditing Standards

Steve Collings presents a summary of the main changes to come out of the audit clarity project.

Compound Financial Instruments

In this article, Steve Collings takes a look at the accounting treatment of compound financial instruments and looks at the provisions in IAS 32 ‘Financial Instruments: Presentation’ and IAS 39 ‘Financial Instruments: Recognition and Measurement’.

PQs must make ethics count

The financial crisis was made worse by ethical failings, says an ACCA report.

Closing the gaps

First Intuition’s Mike Prior takes a look at how the ACCA changes for 2011 will affect you

ACCA Exam Review Board

ACCA Exam Review Board

ACCA Exam Review Board

Our ACCA Exam Review Board goes over the June 2010 sitting with a fine tooth comb

A matter of substance

It’s vital that you understand the concept of lease accounting. Here Martin Jones explains a topic you are very likely to be tested on

What examiners want

Exam reviews of F7, F8, F9, P1, P2 & P3

F8 Worse than death

Since the new syllabus was introduced in 2007, the F8 pass rate has hovered around 38%. This suggests it is one of the more difficult fundamental papers and it is more difficult, statistically, than any of the core professional papers.

Doubletrouble

Income tax basis periods continue to cause students problems in the exam hall. Lynne Wiseman offers some pointers on the best way to showcase your talents

That cheating heart

How well behaved are accountancy students in the exam hall? We asked the bodies

ACCA Exam Tips June 2010

Health warning These should only be used in conjunction with proper studying. We cannot guarantee that these topics will appear in the actual exam as we have not seen the exam papers. Examiners are not predictable so it is vital that all core syllabus areas are revised fully. For F7, F8 & P2 see this months magazine

Accounting for Leases and Hire Purchase Contracts

In this article we take a look at the accounting treatment for leases and Hire Purchase contracts from the perspective of both the lessee and the lessor.

ATC's ACCA Exam Techniques

Don’t forget the following advice while in the exam

ATC's ACCA Exam Tips (June 2010) F4GLO (Business and Company Law – Global variant)

The F4 paper contains 10 compulsory 10-mark questions, testing knowledge and understanding across the whole syllabus.

ATC's ACCA Exam Tips (June 2010) F4ENG (Business and Company Law)

The F4 paper contains 10 compulsory 10-mark questions, testing knowledge and understanding across the whole syllabus.

ATC's ACCA Exam Tips (June 2010) F5

The pass rates for F5 have traditionally been very poor. This seems to be due to the big gap between F2 and F5 (or perhaps also because many exempt students do not even take F2).

ATC's ACCA Exam Tips (June 2010) F6ENG

This is the sixth exam of the new syllabus. The examiner, David Harrowven has established a consistent pattern, although the world pass rate has varied between 45% and 61%.

ATC's ACCA Exam Tips (June 2010) F7ENG

The examiner is Steve Scott, he has not published any articles in Student Accountant since August 2008. That article was on IFRS 3 (revised 2008), in the article he did state that he would be examining the new method of calculating non-controlling interest on a regular basis.

ATC's ACCA Exam Tips (June 2010) F8ENG (Audit and Assurance)

The examination in June 2010 will be the second examination set by the new examiner, Pami Bahl. So there is no past history to give any indication of what will be examined.

ATC's ACCA Exam Tips (June 2010) F9ENG (Financial Management)

The examiner identifies eight key areas of the syllabus

ATC's ACCA Exam Tips (June 2010) P1ENG (Professional Accountant)

The examiner, David Campbell, has now settled into his style and format. No changes are expected.

ATC's ACCA Exam Tips (June 2010) P2ENG

The examiners name is Graham Holt, he wrote 2 articles which were based on IFRS 3 (revised 2008) that appeared in the February and April 2009 Student Accountant.

ATC's ACCA Exam Tips (June 2010) P4ENG (Advanced Financial Management)

The examiner, Professor Bob Ryan, considers this paper to be at the level of a Master’s degree in finance.

ATC's ACCA Exam Tips (June 2010) P5ENG

There are many articles on the ACCA web site relating to P5. It is recommended that you read them all, as the examiner often tests these.

ATC's ACCA Exam Tips (June 2010) P6

This is the sixth exam of the new syllabus under the current examiner, Rory Fish. The world pass rate have varied over the five previous diets from 28% (Dec 07); 36% (June 08); 41% (Dec 08), 37% (June 09) and 39% (Dec 09).

ATC's ACCA Exam Tips (June 2010) P7 (Advanced Audit and Assurance)

Liz Weaver, the examiner, is now well into her style. Do not expect any changes in her examination approach. Remember that P7 is a required examination on the road to becoming a registered auditor

The Future of UK GAAP

ASB’s top man Ian Mackintosh talks to PQ magazine.

ACCA Exams 2010

How to pass the third level P1, P2 & P3

ACCA Exams 2010

Passing F7

A global perspective - Sir David Tweedie

PQ magazine last interviewed Sir David Tweedie, head of the IASB, seven years ago for our launch issue – in January 2003. So we thought it was about time we caught up with accountancy’s main man to find out what has changed in the intervening years

ACCA exams - MARKS out of 10

So what would we give the examiners for their efforts in December? Surely no-one dares to mark them – oh yes we do, with our help of our friends at BPP!

Measuring Goodwill

Following the revisions to IFRS3 Business Combinations and IAS27 Consolidated and Separate Financial Statements in January 2008 there is now a new way of measuring the goodwill that arises on the acquisition of a subsidiary.

ACCA exam tips for December exams

What do our experts think is coming up in December’s exams? Here are top tips. More help coming here soon, promise

Little Miss IFRS

IASB has published an IFRS for SMEs, so is this the beginning of the end for UK GAAP? And do acronyms rule?

ACCA Exam Tips for June 2009 from 7city

Top tutors 7 city provide you with what they think the examiners were thinking about 18 months ago when they wrote the June exam

ATC International exam tips for ACCA papers F4 and F7 June 09

PQ Magazine is now read by PQs in Ireland, Pakistan, Malaysia and Zambia, to name a few, so we thought we would get the international view and ATC International have provide a wealth of exam tips.

F1 and F7 ACCA exam tips

Straight from the horses mouth you have examiners, Bob Souster and Steve Scott on F1 and F7 respectively.

ACCA Teachers' Conference

In yet another PQ magazine exclusive, ACCA examiners outline what they want from exam sitters. So do yourself a favour and read on


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