P1 – PROFESSIONAL ACCOUNTANT
Section A: Compulsory
- Always covers range of syllabus areas
- Some element of ethics in this question
Key topics – in section A or B:
- Remunerations committee
- Stakeholders: Mendelow or categories
- Normative / instrumental views of stakeholders
- Board structure: family / insider or unitary / two tier
- Auditor independence
- Environmental / risk auditing
- Removal of directors
- Risk & return balance
- Corporate Social Responsibility (CSR)
- Eco-Management Audit Scheme (EMAS)
Good luck everbody
