| Business organization structure, Governance of management, Key environmental influences & constraints, Specific functions of accounting and internal financial control, Leading and managing individual teams, Recruiting and developing effective employees. Accountant in Business (AB)
 Accounting for management, Cost classification, Types of cost, Cost accounting techniques, Absorption and marginal costing, Short term decision making, Budgeting and standard costing. Management Accounting (MA)
 Context and purpose of Financial Reporting, Qualitative characteristics of Financial Information and the Fundamental Bases of Accounting, Use of Double Entry and Accounting Systems, Recording Transactions and Events, Preparing a Trail, Preparing Basic Financial Statements. Financial Accounting (FA)
 Essential Elements of the Legal System, Law of Obligations, Employment Law, Formation and Constitution of Business organizations, Capital and the Financing of Companies, Management, Administration and Regulation of Companies, Legal Implications Relating to Companies in Difficulty or in Crisis, Governance and the Ethical Issues Relating to Business. Corporate and Business Law (CL)
 Specialist Cost and Management Accounting Techniques, Decision making Technique, Budgeting, Standard Costing and Variance Analysis, Performance Measurement and Control Performance Management (PM)
 The UK Tax System, Income Tax liabilities, Chargeable Gains, Corporation Tax Liabilities, National Insurance Contributions, Value Added Tax, The obligation of Tax payers and/or their agents Taxation (TX)
 Conceptual Framework for Financial Reporting, Regulatory Framework for Financial Reporting, Financial Statements, Business Combinations, Analysis and Interpreting Financial Statements Financial Reporting (FR)
 Audit Framework and Regulation, Internal Audit, Planning and Risk Assessment, Internal Control, Audit Evidence, Review, Reporting Audit and Assurance (AA)
 Financial Management Function, Financial Management Environment, Working Capital Management, Investment appraisal, Business Finance, Cost of Capital, Business Valuation, Risk Management Financial Management (FM)
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 | Governance and Responsibility, Internal Control and Review, Identifying and Assessing Risk, Controlling Risk, Professional Values and Ethics. Professional Accountant (PA)
 Professional and Ethical Duty of the Accountant, Financial Reporting Framework, Reporting the Financial Performance of Entities, Financial Statements of Groups of Entities, Specialized Entities, Implications of changes in Accounting Regulation on Financial Reporting Corptrate Reporting (CR)
 Strategic Position, Strategic Choices, Strategic Action, Business Process Change, Information Technology, Quality Issues Business Analysis (BA)
Options (two to be completed)
 
 Role & Responsibility towards Stakeholders, Advanced Investment Appraisal, Acquisition and Mergers, Corporate Reconstruction and Re-organization, Treasury and Advanced Risk Management Techniques, Economic Environment for Multi-Nationals, Emerging Issues in Finance and Financial Management Advanced Financial Management (AFM)
 Strategic Planning and Control, Economic, Fiscal and Environmental Factors, Performance Measurement Systems and Design, Strategic Performance Measurement, Performance Measurement, Performance Evaluation and Corporate Failure, Current Development and Emerging Issues in Performance Management. Advanced Performance Management (APM)
 Knowledge and understanding of the UK Tax system through the study of further capital taxes, together with more advanced topics within the taxes studied previously, the importance of Taxation to personal and Corporate Financial Management, the impact of relevant taxes on various situations and courses of action including the interaction of taxes, Minimizing and/or deferring tax liabilities by the use of standard tax planning measures Advanced Taxation (ATX)
 Regulatory Environment, Professional and Ethical Considerations, Practice Management, Assignments, Reporting, Current Issues and Developments Advanced Audit and Assurance (AAA)
 
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