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F4

Please note: the F4 variants to which each of the following technical articles are relevant are highlighted below
 

ICC introduces new international commercial terms
Relevant to F4 (GLO)
This article discusses International Commercial Terms – or ‘Incoterms’ – which are often found in international trade contracts. 

Bribery Act 2010
Relevant to F4 (GLO), (ENG) and (SCT)
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. 

Company Directors Disqualification Act 1986
Relevant to F4 (GLO), (ENG) and (SCT)
This article looks at the way in which the law tries to prevent unsuitable individuals from acting as company directors.

Key aspects of the law of contract and the tort of negligence
Relevant to 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 F4 (ENG), and the article identifies some key similarities and differences to help candidates avoid confusing these two areas in the exam.

The Supreme Court
Relevant to F4 (ENG)
On 1 October 2009, the House of Lords was replaced by a new Supreme Court as the highest court within the English legal system.  

Companies Act 2006 – part 1
Relevant to F4 (ENG), (IRL) and (SCT)
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
Relevant to F4 (ENG), (IRL) and (SCT)
The second of two articles on the Companies Act 2006 describes the new provisions of the Act as they relate to articles of association.

Damages
Relevant to F4 (ENG), (IRL) and (SCT)
A focus on how the law of damages operates in respect of contract law.

The tort of negligence
Relevant to F4 (ENG), (IRL) and (SCT)
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.

Formation of companies under the new Companies Act 2011
Also available as a podcast on iTunes
Relevant to 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.

Promoters
Relevant to F4 (LSO)
This article focuses on Section D4a) of the F4 (LSO) study guide – ‘Explain the role and duties of company promoters, and the breach of those duties and remedies available to the company’.

Changes in Singapore company law
Relevant to F4 (SGP)
An outline of the recent review of Singapore company law and regulatory framework.

Elements of corruption in Singapore
Relevant to F4 (SGP)
Singapore takes a tough stance against corruption. The Prevention of Corruption Act (PCA) Cap 241 is the primary anti-corruption legislation in Singapore. The PCA provides the Corrupt Practices Investigation Bureau (CPIB) extensive powers to investigate corruption. The key provisions which create the offence of corruption are found in Section 5 and 6 of the PCA.

Restraint of trade in Singapore
Also available as a podcast on iTunes
Relevant to 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.

Spandeck vs DSTA
Relevant to F4 (SGP)
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.  

Understanding corporate capacity
Relevant to F4 (SGP)
A look at the doctrine of ultra vires in terms of determining whether a transaction entered into by a company is valid.

Unfair preference by companies
Relevant to F4 (SGP)
Why an insolvent company should not favour one creditor over another.

The South African social and ethics committee
Relevant to F4 (ZAF)
This article discusses the social and ethics committee (SEC), which is applicable to certain companies in terms of the South African Companies Act (CA) 2008. This is especially important in the context of Syllabus Area F (1) – Management, administration and regulation of companies and close corporations (company directors). 

Business rescue proceedings
Also available as a podcast on iTunes
Relevant to 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.

Study support videos

F4: exam changes
Lucy Moore, learning support manager at ACCA, discusses the important changes being introduced to F4 in November 2014.
Cannot access Youtube? Watch it here

Advice for students retaking exams
This video is about turning your exam fail into a pass at your next attempt. It suggests ways to reflect on where you went wrong, how to draw up an effective study plan, and practising exam questions.

Exam technique

F4 (ENG) – A guide to using the examiner’s reports
Guidance to help you if you are taking the F4 exam for the first time as this takes you through how to use the examiner’s reports as part of your revision phase as directed by the self-study guides. This document will help you to understand how you should be using the examiner’s reports to make the best use of them.

Multiple-choice questions
What you need to know about the multiple-choice questions (MCQs) in the paper-based exams for F4, F5, F7, F8 and F9 from December 2014.

Examiner's approach article to F4 (ENG) and (GLO)
The 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 support resources

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Last updated: 7 Apr 2017