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Paper F4

Formation of companies under the new Companies Act 2011
Also available as a podcast on iTunes
Relevant to Paper F4 (LSO)
The law relating to companies in Lesotho used to be very similar to the old English Companies Act 1948. However, this is no longer so, and Lesotho now has a new Companies Act (CA) 2011. This article discusses how the companies are incorporated under the CA 2011.

Business rescue proceedings
Also available as a podcast on iTunes
Relevant to Paper F4 (ZAF)
The business rescue provisions are some of the most important new provisions brought about by South Africa’s Companies Act (CA) 2008 applying to companies and close corporations. This article provides a brief overview of the meaning of business rescue, the legal consequences of business rescue proceedings and the role of the business rescue practitioner.

Key aspects of the law of contract and the tort of negligence
Relevant to Paper F4 (ENG)
The aim of this article is to set out some key aspects of contract and the tort of negligence using the following headings: the relationship between the parties; the nature of the obligation; causation and remoteness of damage; and the measure of damages. Contract and the tort of negligence arise in separate questions in Paper F4 (ENG), and the article identifies some key similarities and differences to help candidates avoid confusing these two areas in the exam.

Restraint of trade in Singapore
Also available as a podcast on iTunes
Relevant to Paper F4 (SGP)
The law in Singapore concerning restraint of trade is governed by case law rather than legislation. Restraint of trade clauses are commonly found in different kinds of contracts – for example, employment contracts and sale of business contracts. The focus of this article is on restraint of trade clauses in employment contracts.

ICC introduces new international commercial terms
This article discusses International Commercial Terms – or ‘Incoterms’ – which are often found in international trade contracts. 

Bribery Act 2010
Focusing on the Bribery Act 2010, this article considers the likely key role accountants will play in reviewing organisational risks relating to bribery, and implementing adequate procedures and controls. 

Pledge – recent changes in Russian legislation
This article provides a brief overview of recent amendments made to the corporate and business law legislation of the Russian Federation. 

Spandeck vs DSTA
This article focuses on the impact of the case of Spandeck Engineering (S) Pte Ltd v Defence Science & Technology Agency (DSTA) (‘Spandeck’) on the law of negligence in Singapore.  

Damages
A focus on how the law of damages operates in respect of contract law.

The Supreme Court
On 1 October 2009, the House of Lords was replaced by a new Supreme Court as the highest court within the English legal system.  

The tort of negligence
This articles provides an explanation of the tort of negligence and the various elements that a claimant must prove in order for the defendant to be found negligent.

Understanding corporate capacity
A look at the doctrine of ultra vires in terms of determining whether a transaction entered into by a company is valid.

Companies Act 2006 - part 1
A focus on the aspects of the Companies Act 2006 that are important for Paper F4 (ENG and SCT) candidates to understand.

Companies Act 2006 - part 2
The second of two articles on the Companies Act 2006 describes the new provisions of the Act as they relate to articles of association.

Company Directors Disqualification Act 1986
This article looks at the way in which the law tries to prevent unsuitable individuals from acting as company directors.

Changes in Singapore company law
An outline of the recent review of Singapore company law and regulatory framework.

Unfair preference by companies
Why an insolvent company should not favour one creditor over another.

Syllabus updates

Changes to the ACCA Qualification Skills module and Professional level in 2014–15
This article explains the planned updates to the ACCA Qualification syllabuses taking place as part of the process of continuous syllabus refreshment and improvement. The article highlights structural changes to exams, including the latest syllabus changes.

Exam technique

Examiner's approach article to Paper F4 (ENG) and (GLO)
The Paper F4 exam will undergo significant changes in 2014, with a new format for the written papers, both for English and Global, applicable from December 2014 and the introduction of computer-based exams (CBEs) for both English and Global from the end of 2014.

Exam guidance
This article is intended to give students guidance on the rules introduced into the Paper F4 (CHN) syllabus.

Last updated: 18 Sep 2014