F4 CORPORATE & BUSINESS LAW
*English legal system delegated legislation/interpretation of statutes.
*Obligations formation and terms of a contract. Duty of care in tort or professional negligence.
*Employment dismissal.
*Company law: incorporation procedure or articles; maintenance of capital; termination of directors office and directors powers; types of meetings and resolutions; and fraudulent behaviour money laundering.

F5 PERFORMANCE MANAGEMENT
*Budgeting.
*Learning curve.
*Performance appraisal.
*Transfer pricing.
*Risk and uncertainty.
*Throughput accounting.
*Variances, including mix and yield.

F6 TAXATION
*Income tax sole trader with adjustment to profit.
*Corporation tax 12-month period straddling two financial years, possibly with a loss.
*Partnerships.
*Benefits in kind.
*VAT.
*Company tax losses.
*CGT shares and relief.
*Overseas.

F7 FINANCIAL REPORTING
*Consolidated statement of comprehensive income and consolidated statement of financial position for a parent and a subsidiary company.
*Published accounts from a trial balance and notes.
*Ratio analysis and interpretation of accounts.
*Constructive contracts/IASB framework.

F8 AUDIT AND ASSURANCE
*Planning risk assessment (two big questions in June and December 2005, only 10 marks since then).
*Controls Q1 purchases or payroll (sales last time).
*Substantive testing Q1 stock (only a few marks recently, high risk, compliance and sub tests), creditors.
*Ethics conflict of interest/ confidentiality.
*Review overall review, checklist (probably not g/c!).
*Reports scenario question, what sort and why (types tested last time).
*Internal audit question tested last two sittings so less likely this time.

F9 FINANCIAL MANAGEMENT
*Investment appraisal.
*Sources of long-term finance.
*Re-gearing and de-gearing betas.
*Working capital management.
*International risk management.