Professional marks

Between four and six professional marks have been introduced into each of the Professional level papers. These are to allow students to demonstrate – and examiners to assess - particular skills and capabilities which employers expect ACCA members to possess on qualification.

Professional marks will be awarded in all Professional level papers. They will be awarded for capabilities and skills which are in addition to - and separate from - synthesis and evaluation, which are the level three intellectual level capabilities identified in the Study Guides. Professional marks are awarded for the overall quality of answers, and for effective professional communication skills. These will be determined by the strength of arguments, the use of logic, sensitivity to the intended target audience, and for structure and presentation. More specifically, they may be awarded for:

• introducing an answer clearly by ‘scene setting’ – laying out key objectives in the context of the specific requirements and the intended target audience
• showing the ability to form and support opinion and alternative viewpoints through the use of valid and reliable sources of evidence and through cogent argument and counter-argument
• generating ideas and combining or adapting theories and information, from diverse and abstract sources, to arrive at a solution or gain a new insight
• exercising professional judgement and an ethical approach to providing advice in line with:
  • relevant legislation, regulation, and standards
  • stakeholders’ interests
  • stated objectives
• analysing and presenting information in the context of the views, perceptions, and anticipated reactions of the intended audience or different stakeholders
• drawing together the main themes of an answer and appropriately selecting the main points of an argument to arrive at a valid and properly supported overall position on a question or requirement, which fairly reflects the content of the main body
• communicating effectively and efficiently including:
  • identifying the intended purpose of an answer or document
  • identifying its intended users and their needs
  • preparing and using the appropriate type of document in an answer
  • using a logical and appropriate answer structure or format
  • judging the tone or nature of background information and of technical language
  • assessing where and how much detail is required as appropriate
  • adopting clear, concise, and precise methods of presentation, both in verbal and numerical contexts.

Not all the above will be assessed in each paper, but they indicate the kind of capabilities that candidates might be required to demonstrate. It will be clearly indicated within the question requirements where professional marks are allocated in each paper.

In total, there will be four to six marks awarded within each paper at the Professional level for the above professional capabilities. If assessed in Section B, where questions are optional, there will always be the same professional marks awarded for each question in that section. This ensures that candidates can potentially earn the same number of professional marks, regardless of their choice of questions.