Financial Accounting (FA)
Learn the underlying principles and concepts of financial accounting, accounting techniques and the preparation of basic financial statements.
You'll demonstrate technical proficiency in the use of double-entry techniques, including the preparation and interpretation of basic financial statements for sole traders, partnerships, companies and simple groups of companies.
Corporate and Business Reporting
A. Prepares financial statements, corporate financial and integrated reports for external stakeholders using appropriate technology.
B. Leads effective decision making through analysing, evaluating and communicating performance and position of entities.
D. Monitors, critically evaluates, and advises on the relevant accounting standards, regulation and conceptual and reporting frameworks.
Stakeholder Relationship Management
D. Applies professional and ethical judgement when engaging with stakeholders.
Ethics and Professionalism
A. Develops advanced ethical values and professional skills in the promotion of public interest and the profession.
B. Demonstrates personal effectiveness in fast changing environments.
C. Encourages innovative thinking within the context of professional scepticism.
D. Thinks proactively about the future, applying professional judgement and commercial intelligence and seeks specialist input when needed.
E. Communicates effectively and influences others.
Key performance objectives
Syllabus and study guide
Download the Financial Accounting syllabus and study guide to learn more about the exam