Syllabus aim
The overall aim of the exam syllabus is to provide the core accounting knowledge, skills, and appropriate professional values in order for affiliates to work in any employment sector. After completing the professional exams, affiliates should be capable of:
- preparing and analysing financial accounts and reports, and giving appropriate professional advice
- preparing and analysing management accounting reports, measuring, assessing and managing performance – giving appropriate professional advice
- understanding the implications for – and constraints on – accountants and managers imposed by corporate and business law
- preparing tax computations and giving professional advice on a range of taxation issues with regards to personal and corporate taxation
- recognising the role of internal and external auditing with respect to financial review, control, accountability, and assurance
- applying financial management theory and techniques in the interests of sustainable and responsible value creation, and giving appropriate professional advice on financing, investment, and distribution
- managing the strategic direction of an organisation and supporting business strategy through implementing business process change by applying appropriate project, systems, and people management techniques and theories
and
- appreciating that an accountant must embrace and adhere to a set of professional values and behave within an ethical framework, showing responsibility to stakeholders through operating within an effective system of governance, internal control, and risk management.


