pq magazine, november 2015

PQmagazineNovember 2015 wwwpqmagazinecouk wwwpqjobscouk

THEROBOTS

ARECOMING

CRIME ANDPUNISHMENTHow the disciplinary processvaries from one accountancybody to another

INSIDE THIS ISSUEAWARDSTIME Nowrsquos the time to nominate your accountancy hero

ACCA EXAMCHANGESStudents want to knowwhy canrsquot we see theSeptember exam papers

The robots are coming and for manyfinance leaders lsquohiringrsquo robots to do the jobsof accountants will be the next step indelivering a more effective and efficientbusiness says a new report from the ACCA

Co-author Jamie Lyon admits thatrobotics is an emotive subject saying ldquoItrsquoshigh-tech and most importantly it isemblematic of what many see as the nextnatural step in evolution of businessprocess deliveryrdquo This means fewer peoplebeing employed in favour of intuitivemachine-based learning technologiesHowever many finance leaders are notconvinced about the benefits of wholesaleautomation of this type ldquoMany still canrsquotunderstand what it really means forfinancerdquo said Lyon

Advocates are claiming compellingnumbers in support of robotics in financewith a potential 50 reduction in futurecosts one of the headline figures Butaccording to Lyon there is considerabletrepidation among CFOs on the issue andrightly so He stressed ldquoThere needs to befar more clarity around the proposition for

finance beyond headcount reduction Yesthe numbers seem appealing but financedirectors are unclear about the hardbenefits of robotics over and above its cost-efficiency when compared to employeesrdquo

Deloittesrsquos recent report lsquoFrom brawn tobrains The impact of technology on jobs inthe UKrsquo said the future will not present uswith a binary choice ndash human or robot jobsThe reality is more nuanced said Londonsenior partner Angus Knolwes-Cutler Hesaid while there is no doubt that technologycan indeed wholly automate certain routinemanual tasks other occupations benefitmost from the partial integration oftechnology

As we reported in our October issueaccountants appear to be the workers mostconcerned that robots will steal their jobsThe study by CV-library discovered that 35of those working in accounting feel their jobis threatened by technological advances inthe industry According to the stats some40 of accountants also feel that increasedtech and connectivity is having a negativeimpact on their work-life balance

BPP University Professor Tim Stewartrsquos inaugurallecture recently looked at the impact technology willhave on future careers He told PQ ldquoThere will be anexplosion of new automation and robotics over thenext 10 to 15 years and a significant proportion ofprofessional and managerial jobs will be at riskrdquo

Will you ndash or your job ndash bereplaced by an automaton

PQ Nov 15 p1 q9 ccmqxp_pq nov 11 p0110 08102015 1050

Andrew Symons

Kaplan ACCA student

Hurry enrol now before 2nd November to save pound50

01908 540 068 wwwkaplanfinancialcoukaccarevision

Available when you book both Revision amp QBD courses online for the same paper and sitting from 15th October to midnight

on 2nd November Offer available for ACCA Skills Essentials amp Options

Save pound50 when you enrol on both

ACCA Revision amp QBD courses

Revision courses Identify key examinable areas

Highlight important exam techniques

Complete exam standard questions

Individual amp group question debriefs

Personalised support from an

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Question Based Day (QBD) Exam questions under timed conditions

Develop technique amp time management

Personalised constructive feedback

Highlight strengths amp areas to improve

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002_PQ 1115_PQ 1209 000 01102015 1611 Page 7

comment PQ

News08CIMA results The good the

bad and the ugly exam papers 10ACCA F9 exam PQs demand

changes to lsquolotteryrsquo paper12Deloitte initiative Big 4 firm

in London housing schemeFeatures etc06Mind your PsampQs Dismay at

ACCA decision not to releasepast papers and why one PQthinks CIMA is the best bet

14ACCA F9 paperwellbeingKnowing the format is key plusdealing with anxiety and stress

16PQ Awards 2016 Meet ourcurrent NQ of the Year ndash and itrsquostime to start nominating foraccountancyrsquos top awards

18CIMA E2 How to pass theEnterprise Management paper

20ACCA F7 Why changes to theFinancial Reporting paper havemade it a tougher one to pass

22ACCA Examinersrsquo ReportsMore on what the examinershad to say about the Junepapers including P1 to P7

24Letrsquos get technical A range ofcommon accountancy termsexplained and simplified

26Discipline What happens toPQs when they misbehave

28ACCA controversy The ACCAhas its say in the past exampapers debate ndash as do PQs

30CIPFA spotlight Working forHMRC one CIPFA studier on lifeat the high-profile agency

31Ultimate giveaway winnerMeet Laura Todd who won afantastic five-day residentialCIMA study course

32Careers 1 How to develop theskills that employers want

33Careers 2 We launch a brandnew careers advice column lifeat NATO and our Book Club

38Fun time A magic accountantand more great PQ giveaways

The columnistsRobert Bruce The importance ofnatural capital accounting 8Prem Sikka The scandals thatbetray corporatesrsquo true values 10Carl Lygo The threat to freespeech on todayrsquos campuses 12

Subscribe to PQ magazineItrsquos FREE ndash see page 36 or go to

wwwpqmagazinecouk

ABC July 2014ndashJune 2015

32233

Publisherrsquos statement We have adigital issue of the magazine which

is sent to 8032 requested readers

Where are the papersCan 3500 ACCA students be wrong That is how many havevoted on Open Tuition for the ACCA to change its mind andpublish the September exam papers and answers Oh that

is a massive 97 of students who believe they should be able to seesection B It came as a real shock to many that the ACCA was notgoing to publish the exam papers anymore We knew the MCQs werenrsquotbeing published but this changes everything Students will only be ableto see an amalgamation of the September and December papers andthe same after the MarchJune sittings As one student said it is drilledinto all trainees at every opportunity that they need to review previousexam papers and sit as many as possible Now that wonrsquot be possibleWhatever is released by the exam teams no matter how helpful wonrsquotactually be a real exam paper sat by real students

Several tutors have also mentioned to us that some of them aremarkers They will presumably still get copies of the exam questionsand answers This will mean that students taught by them will be ableto gain an insight into the exams self-studiers will not Anything thatlooks like creating a two-tier system has to be wrong

Tutors have told us that the ACCA wants to keep the questions fortheir bank when the exams go lsquocomputerisedrsquo But in reality for mostpapers we are talking about just 16 questions a year ndash four per sittingSurely the ACCA has enough resource to be able to stock their questionbanks each year with new questions and allow students access to amuch-appreciated free resource

Time to nominateAs PQ magazine went to press we were waiting to discover if we hadwon the AIArsquos lsquoAccountancy Media of the Yearrsquo award We won it in2014 and we would love to win it again Win or lose we were reallypleased to be on the shortlist again But what about you Well you canget on the shortlist for our PQ awards ndash see page 16 for all the details

Graham Hambly PQ magazine editor ndash grahampqaccountantcom

CONTENTS November 2015

Introduction to online learningWebinar with a tutor to help you structure your

studies and get the most out of online learning

Keeping your studies on trackCreate a study plan to keep you focussed and

highlight areas of importance within the syllabus

Additional study supportOnline versions of official CIMA study materials

and faster tutor feedback to help you understand

more difficult topics

NEW CIMAstudy PrimeGiving you the best of CIMAstudy

with additional study support

CIMAstudy Prime offers additional support in 3 key areas

Working in partnership with Kaplan our

approved study materials provider

PQ Nov 15 p3 q9_pq aprl08 p04 07102015 1648 Page 1

PREPARE FOR YOUR DECEMBER ACCA EXAMS WITH LSBFENROL NOW AND SAVE UP TO 20

Enrol on your ACCA

Part-time Tuition now

Choose from the following

study modes

bull Weekend ndash start 24

October

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November

Yoursquoll also benefit from

bull Onendashtondashone coaching

bull Free Live Online

Lectures

bull Pass 1st Time

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READY TO BOOK YOUR NEXT PAPER

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020 3535 1111

To be eligible for 20 off you must book a minimum of 3 tuition papers and 3 revision

papers The offer is only applicable to ACCA papers from Skills Essentials and Options

levels for December 2015 sitting only Offer expires on 4 November 2015 LSBF Pass

1st Time Guaranteetrade ensures that if you do not successfully pass your paper on the

first sitting you will be able to attend a free rendashsit course The nature of the free resit

depends on the preferred study mode

If you need to retake your September exams or just

need to boost your knowledge before exams book your

revision course or Question Based Days with us

Revision classes start on 21 November Choose from

bull Weekend ndash 2 days

bull Extended weekend ndash 4 days 2 weekdays

+ 2 weekend days

Question Based Days are available on weekdays

Classes start 25 November

ENROL NOW

LOOKING FOR A REVISION COURSE

004-005_PQ 1115_PQ 1209 000 02102015 0947 Page 8

PQ have your say

ACCA STUDY MANUALS

201516

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ORDER ONLINE AT

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PQ Magazine Fourth floor Central House 142 Central Street London EC1V 8AR | Phone 020 7216 6444 | Email grahampqaccountantcomWebsite wwwpqmagazinecouk | Editorpublisher Graham Hambly grahampqaccountantcom | Advertising manager Polly Thrasivoulou pollypqaccountantcom

Associate editor Adam Riches | Art editor Tim Parker | Subscriptions dompqaccountantcom | Contributors Robert Bruce Prem Sikka Carl Lygo Tony Kelly Phil Gammon Jo Daley | Origination and print services by Classified Central Media

If you have any problems with delivery or if you want to change your delivery address please email dompqaccountantcom

Published by PQ Publishing copy PQ Publishing 2015

Dismay at ACCA moveAs experienced tutors of ACCAcourses we are dismayed by thedecision to no longer publish fullexam papers after each sitting Webelieve this to be a backward stepthat will make it even harder forstudents to pass exams that alreadyhave relatively low pass rates

As tutors we need to see entireexam papers not just to theindividual questions we need to geta feel for the overall balance ofeach paper in terms of knowledge

vesus application andcalculations versuswriting Then we canbalance our teaching to

reflect what students can expect tosee on exam day

Further exam question stylechanges over time Examinersintroduce new topics or change theway in which they examine existing

topics Based on studentcomments we suspect thishappened on the P3 paper inSeptember ndash but we cannot advisestudents sitting in Decemberbecause wersquove not seen the paper

We are alsoconcerned aboutthe reduction inaccountability andtransparency Inthe past we coulduse our experienceto providefeedback on eachpaper (mostlygood but notalways) This has

helped to foster a strong relationshipbetween leading tutors and theexamining teams over the yearswhich we fear will now beundermined

We know that ACCA is worriedabout tips and question spottingbut no tutor is telling their studentsto ignore any topic at any sittingQuite the opposite ndash tips remindstudents what they should becovering not what they shouldnrsquot

We urge ACCA to take thisopportunity to listen to theirstakeholdersrsquo concerns and topublish the September exam papersimmediately and in fullA group of concerned ACCA tutors

The writer of the star letter each month wins a fantastic lsquoI sect PQrsquo mug

email grahampqaccountantcom

ACCA baffles meI read with interest the lsquonewrsquo ACCApolicy on publishing previous exampapers It appears ACCA hasdecided to publish longer questionsjust twice a year (despite there nowbeing four sittings) and that thesewill not include MCQs (with theexception of the first sitting of eachMCQ paper)

All learning providers (and theACCA themselves) point to practiceof previous exam papers as a majorarea of revision and exam successand this seems at odds with thispolicy They state ldquoWe feel thesechanges highlight clearly theresources that add value to studentsrsquoexam preparation and will ensurestudents use their study time mosteffectivelyrdquo I couldnrsquot disagree moreWhy shouldnrsquot MCQs from everysitting be available ndash this is theperfect exam practice

A sceptic might suggest this issimply cutting their administrationburden which in turn will increasetheir profits Itrsquos far from being instudentsrsquo best interests Also ithinders progress with students notbeing able to review their recentexams and taking an educatedguess at success or failure ndash thusdetermining whether to commenceearly studies into their next chosenpaper(s) Irsquom sure Irsquom not the onlystudent who feels this policycouldnrsquot be further at odds with ourrequirements Perhaps the number

of students remaining PQs (ashighlighted in your last issue) willincrease further unless ACCArealises it should listen to thefeedback from students and notsimply make arbitrary decisionswhich seemingly reduces theircommitment to their student baseName and address supplied

Itrsquos CIMA for meI am an ardent reader of PQ everymonth and read recently about a

frustrated CIMA student who hasnow switched to ACCA (PQSeptember 2015)

I believe all the professionalqualifications are very good Ipersonally chose CIMA because ofmy career path ndash the CIMAsyllabus goes deeper in terms ofadvance taxation and externalaudit The CIMA route is internalthe ACCA route is external

I also think CIMArsquos new examstructure is awesome especially for

those of us in the United StatesYou donrsquot have to travel for longdistances to take your exam sinceyou take it at Pearson Vue centrewhich are easy to access

Computer based exams is themodern trend and all professionalexam bodies are adopting them Allexams are computer based with apassing score of 70 I believeyour readerrsquos frustration is not withthe new structure but with the passmark which he thinks is verydifficult to get I took an exam on26 August and failed with 68 Iregistered and took it again on 1 September and passed with72 How convenient

I encourage all CIMA students tostay focused after all nothing isimpossibleFrank Affram CIMA student NewYork USA

Wersquore not snobsI was reading a recent issue of PQmagazine when I came acrossRichard Rousersquos letter entitled lsquoAsnobrsquos professionrsquo I couldnrsquotdisagree with him more to behonest

I wasnrsquot privately educated andreally donrsquot think you need to be tobecome a member of one of theaccountancy bodies It takes hardwork and dedication ndash maybe itrsquosthat that Richard is lacking and wearenrsquot all snobsJulie Khindria by email

PQ Nov 15 p6 q9qxp_pq aprl08 p04 08102015 1325 Page 1

Book your CIMA programme now

visit bppcomcimastarterpack

or call 03331 307 815

92 based on BPP students sitting the Operational Level Case Study in the May 2015 exams Full terms and conditions apply bppcomtermsllifetime-pass-assurance The new Lifetime Pass Assurance Scheme

cannot be used in conjunction with any other ofer or promotion run by any BPP group company No cash alternative available Full terms and conditions apply bppcomtermslseventypoundsofEarlyBirdOfer

^ Based on Strategic Integrated Case Study in the March sitting

92

Pass Rates

up to

ldquoI have found the new

BPP Momentum

programme very useful for

the new CIMA method

of examination It really

helps to set you up and be

prepared for the examrdquo

Peter Gregory

CIMA Strategic 2015

Book your CIMA Objective Test

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With our Objective Test programmes starting regularly book your place now and be in the

best position to progress with your qualification With more flexibility than ever through our

range of structured study schedules and up to 400 standard exam practice questions per

paper BPP Momentum allows you to choose the best option for you

In fact students who study with BPP achieve pass rates of up to 92 a strong indication

that our approach isnrsquot just more engaging itrsquos more successful too

Try CIMA for free

Register for our FREE CIMA Momentum Starter Pack and experience what it is like to study

CIMA with BPP for yourself with no commitment You will receive access to our sample

exam focussed learning materials course notes and online lectures which is just a taste of

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Of the top ten Worldwide Prize Winners^ wersquove tutored eight Join them and call 03331 307 815

007_PQ 1115_PQ 1209 000 08102015 0925 Page 7

8 PQ Magazine November 2015

PQ news

For a while the ideas of sustainabilityand integrated reporting seemed toaccountants to come out of left-fieldPeople would tell them to raise theireyes from the financials and insteadlook at what made companies work ndashor what threatened them There wasalways logic to it The best financialsin the world will not survive a disasterthat had seemed beyond the arena ofthe figures It is all about the risksthat are unseen in those figures It isall about natural capital accountingwhich brings these issues impactsand dependencies into view

It is not difficult to see why this isimportant A report from the ACCA andKPMG among others pins this downneatly (lsquoNatural capital and theaccountancy profession applyingtraditional skills to new thinking andpracticersquo) It is all about embracingfinancial stewardship and raisingsocialenvironmental responsibilitieslsquoto a level of equivalencyrsquo And it isthrough materiality that accountantstend to take notice The routinedecisions can be made off the back oftheir likely effect on profit or cashflow But the stuff that comes out ofthinking through materiality and effectof natural capital sharpens theimmediate risks and opportunitiesThe report quotes from an electricityinfrastructure project where themateriality lens was found essentialin ensuring that lsquoa mixing pot ofmindsrsquo drove the work

Accountants long ago knockedmeasurement reporting andassurance into reasonable shapeNow they need to do the same fornatural capital accounting

ROBERTBRUCE

Naturalcapitalaccountingis vital

n Robert Bruce is an award-winning writer onaccountancy for The Times

PQs vent frustrations as ACCA scraps exam QampAs

CIMA updatesCertificate BA

What has happened to the ACCAexam questions and answers Firstthe ACCA announced its policy forpapers F5-F9 ndash to publish themwithout the MCQ sections exceptafter the first session of a new examstructure It now appears in futurenone of the exam papers from thefour-sitting set-up are going to bereleased or published in full

Some trainees may feel this is toohigh a price to pay for the newflexibility ventured one student Hesaid sitting past papers was a keypart of any revision phase He alsowanted to know what otherorganisation is allowed to get awaywith not publishing the exam papersthey have set so they can be judgedas fair and appropriate (he was veryangry when he spoke to us)

PQ has been told that the ACCAadvised all content providers and

Exam Review Board members of thischange way back in January 2015

Going forward we understand thatthe ACCA is going to publish only aselection of the exam questions twicea year One tutor told us this isbecause the ACCA is stockpilingquestions for when the exams go tocomputer based Students will haveto wait until after the December examto see a sample of the questions setin September and December

Tutors are frustrated ndash they canrsquothelp PQs with their exam queriesThe ACCA is forever telling studentsto read the Examinersrsquo Reports saidanother tutor as they are a key tool inhelping them understand what isneeded to get a pass She is worriedwhen these become bi-annual theiruse will diminishbull See page 28 for ACCArsquos response toour questions and what PQs think

CIMA has lsquoupdatedrsquo its Certificate inBusiness Accounting withassessments for the updatedsyllabus due to start in January2017 The new-look certificate wasunveiled before the start of the2015 Lecturersrsquo Conference

CIMArsquos head of syllabusdevelopment Shane Balzan toldPQ that the changes make theCIMA qualification lsquomore joined uprsquobut perhaps more importantly morecompetence-based

The good news for PQs is thatthere are now only four papers topass rather than five ndash businessmaths has been integrated into theremaining papers

While the updated Cert BA is astandalone qualification it alsocontinues to serve as a prerequisiteto the professional qualification Theupdating aligns it more strongly withthe three-learning pillar structureThe two-hour exams will use thesame OT formats There will also bea standard four syllabus topic areasper subject now

CIMA EXAM RESULTS

JOBS OF THE MONTH

European Payroll SpecialistHays is recruiting a Frenchpayroll specialist based inBasingstoke for a globalorganisation cpound35k Thisexciting role will have a heavyFrench payroll focus and willrequire a good standard ofFrench to communicate withoutsourced payroll specialists

Accounts AssistantRobert Half is recruiting for anaccounts assistant to support aqualified financial controller of a fast-growing dynamic businessBased in Weybridge andcommutable from WokingGuildford and Surrey Payingpound22000 ndash pound25000 with studysupport

GO TO WWWPQJOBSCOUK TO FIND OUT MORE

ICAEW academyThe ICAEW has packaged its

curriculum of CPD courses in anAcademy of ProfessionalDevelopment It offers a suite ofprogrammes and refresher coursesaimed at providing appliedknowledge rather than just theoryso professionals can apply theirknowledge and solutions back intotheir organisation

Our winner passesPQ provides simply the best

giveaways The proof Recently we

joined forces withReed Business Schoolto offer one luckyreader a fantastic CIMA intensivecase study course We can nowreveal our winner Laura Todd(pictured) passed with flyingcolours The next course runs from11-15 November ndash find out moreat wwwreedbusinessschoolcoukbull See page 31 for more on this

On the caseStudents have had plenty of

time to pick apart the three CIMA

case studies for Novemberrsquos examsStrategic sitters take on the role ofthe senior finance manager for aforestry firm Scandinavia is theobvious part of the world to look forsuch companies You have SvenskaCellulosa Aktiebolaget (SCA) andthe Swedish Forest IndustriesFederation whorsquos website proclaimsldquomajor interest in China for Swedishwoodrdquo Operational PQs will belooking at floriculture with moreinterest than in the past and formanagement case studiers thefocus is on IT service providers

In brief

ShaneBalzan

As promised CIMA has releasedthe results of the August case studyand updated the pass rates for theOT exams (they now show the ratesover nine months)

When it comes to the case studyresults the only stand-out exam wasthe operational case study whichsaw a drop in the pass rate from67 in May to just 34 this timearound The strategic case pass rateheld steady while the managementpass rate zoomed up to 77

The OT rates look similar to earlierpublished results P1with a total of 44 exampasses and P2 with41 remain the realhurdles ndash exactly thesame as the old system

CIMArsquos executivedirector of education

Noel Tagoe said CIMA was pleasedwith the high overall OT pass ratesand expects these to furtherincrease over time He revealedthat the institute was analysingwhat happened with the Augustoperational case study exam so thatldquowe can continue to best meetstudentsrsquo needsrdquo

Those objective test exam passrates (2 January to 30 September)E1 ndash 76 P1 ndash 44 F1 ndash 73E2 ndash 83 P2 ndash 41 F2 ndash 47E3 ndash 59 P3 ndash 47 F3 ndash 47

CIMA CASE STUDY EXAMS2015 exam pass rate (total exams passedexams taken) August May FebOperational case study 34 67 44Management case study 77 62 33CIMA gateway exam 40 20 15Strategic case study 67 70 46

PQ Nov 15 p8 q9qxp_pq sept 12 p08 07102015 1656 Page 10

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009_PQ 1115_PQ 1209 000 02102015 0948 Page 7


PQ news

There seems to be no end to corporatescandal Newspapers are full ofrevelations about auto manufacturersfiddling the data on carbon emissionspharmaceuticals charging inflatedprices for vital drugs supermarketsbullying suppliers to secure higherdiscounts and utility companiespicking the pockets of customers Taxavoidance is rife and the financialsector has been a serial offender

The perpetrators have ethicscommittees non-executive directorsglossy social responsibility reports andeminent lawyers and accountants asadvisers Yet they voluntarily engagedin predatory and dishonest practices

Scandals persist because almostevery mechanism designed to checkcorporate abuses has failed Marketswant higher profits and donrsquot care howthey are made Executive pay isfrequently related to profits and manyexecutives seem to have no qualmsabout using predatory practices toboost profits and their pay By the timethe fiddles are discovered the sameexecutives have moved to another job

Some relief could be obtained byempowering those with long-terminterests (eg employees) to electdirectors and claw back executivebonuses but the biggest problem is aculture which encouragesaccumulation of wealth with littleregard for the social consequencesMoney has become an end in itself

Without a deep scrutiny of thecultural values there is little chanceof durable success in combatingpredatory practices

PREMSIKKAScandalsbetraycorporatesrsquoreal values

n Prem Sikka is professor of accountancy at theUniversity of Essex

Deloitte goeslsquocontextualrsquo

F9 sitters demand drasticchanges to lsquolotteryrsquo paper

The call has come from F9 sittersfor the ACCA to seriously look atwhat they expect student to do inthree hours Students believe theMCQs require lengthy workingsthen there are five long questionsto get through That is onequestion too many suggested onePQ At the moment the sheervolume of the paper means it hasbecome ldquoa lotteryrdquo If a questioncomes up that a sitter hasconcentrated on they have a betterchance of getting the magic 50

it was suggestedThe September paper was

generally viewed as tough Morethan one sitter described it as ldquoadisasterrdquo It was considered sohard that one candidate thoughtthey should start studying P4textbooks and then sit F9

There was also a complaintabout the Tottenham venue forbeing and we quote ldquoabsolutelyinappropriate for exam purposesvery bad lighting system andcongested place layout in the room

[sic] seems like they haveshortage of places and are tryingto accommodate the refugeesrdquo

Meanwhile the P4 paper wasdescribed on one forum as ldquocrazyeasy even as a first-timer but timestill the enemyrdquo Another P4 sitterwondered if Apple watches are onthe ACCA banned list along withprogrammable calculators We willask the question

September exam sitters nowhave until 28 October to get anadministrative review

Audit change meansmore work for PwCPwC has increased itsdominance of the auditmarket despite new rulesrequiring companies to switch

advisers PwC holds the number-one positionamong FTSE 100 clients with 38 It has alsoincreased the number of FTSE 250 companiesit audits and is joint market leader here withKPMG This news comes as Next became thelatest company to invite the firms to competefor its audit contract Among PwCrsquos new clientsare Santander Hiscox G4S and Diageo At thesame time however it has lost John Lewis andSainsburyrsquos EU rules state that companiesmust put their audit out to tender every 10

years and must change their auditor every 20This was introduced two years ago

EY fee income breaks pound2bn EYrsquos latest report shows fee income broke themagic pound2bn barrier for the first time thatrsquos an8 year-on-year rise The firmrsquosdistributable profits increased by6 to pound437m Due to theaccelerated investment across thefirm the average profit per partneractually fell from pound727000 in 2014to pound700000 this year EY recruitedover 4500 people in FY15including 1275 graduates 609undergraduates and 110 school leavers Some30 of the new equity partners were women

and 11 were black and minority ethnic(BAME) EYrsquos global headcount increased to212000

Arthur Andersen mark IIEnron and top-five firm Arthur Andersen will

be forever linked Now however itappears a new Arthur Andersen is torise from the ashes but only in FranceArthur Andersenrsquos co-founderVeronique Martinez said ldquoOur newmodel is both bold and purposeful Thename Arthur Andersen speaks for itselfWe are proud of our origins andambition as we are humble in our way

of doing businessrdquo There could be problemsahead ndash there is an Andersen Tax in the US

Rugby andaccountancy do mix Hull FC have a new prop forwardZimbabwe-bornMasimbasshe Matongo(pictured second fromleft) He recently madehis senior debt againstWigan Warriors after 14months on trial Masimbasshe came to the UK when he was five andtook up Rugby League late when he was 15 He isnrsquot your average frontrower His coach Lee Radford said he was polite and a smart kid anddoesnrsquot fit the stereotype Hersquos a trainee accountant after all

Deloitte has changed its selectionprocess In future its recruiters willnot know the school or university acandidate went to when signing themup on the graduate programme Ithopes this new approach will preventldquounconscious biasrdquo and increase thediversity of its talent pool

For next yearrsquos recruitment roundan algorithm will consider lsquocontextualrsquoinformation as well as academicresults Deloitte claims this newregime will take into accountdisadvantages such as attending anunder-performing school or comingfrom a deprived area The Big 4 firmsaid that if an applicant got three Bgrades at A-level they could be seenas lsquoexceptionalrsquo if the average for theirschool was three D grades

Senior Partner David Sproul saidthere was a business imperative hereas firms need to hire people whothink and innovate differently comefrom a variety of backgrounds andbring a range of perspectives

Some young people are being offeredfake apprenticeships only to laterdiscover they are not qualified saysbusiness and legitimate trainingproviders

The government has promised itwill crackdown on the dodgyproviders and bogus training coursesIt will also protect the wordlsquoapprenticeshiprsquo in law measures thatare contained within the EnterpriseBill which was introduced to theHouse of Lords in September

The government said the examples

of the term apprenticeship beingmisused includedbull Students having to find alternativeemployers to continue to study for thequalifications required to complete afull apprenticeshipbull Employers finding students enteringthe industry only partly qualified andwithout adequate work experiencelearning and practical skillsbull Students thinking they havecompleted an apprenticeship whenthey have in fact taken a lower-leveltechnical qualification

Bogus courses come under fire

PQ Nov 15 p10 q9 ccmqxp_pq sept 12 p08 08102015 1354 Page 10

011_PQ 1115_PQ 1209 000 02102015 0949 Page 7


PQ news

Nelson Mandela is famously quotedas saying that ldquoeducation is the mostpowerful weapon with which you canchange the worldrdquo In SeptemberParliament passed anti-radicalisationlaws (part of the PREVENT strategy)that apply to all higher educationproviders and the duty to preventradicalisation came into force underthe Counter-Terrorism and SecurityAct 2015 This ensures they haverobust policies and procedures inplace to assess and mitigate the risksaround external speakers and eventsas well as appropriate IT policiesstaff training and student welfareprogrammes to prevent radicalisationThe University sector is concernedthat this is an attack on academicfreedom and smacks of lsquoMcCarthyismrsquoThe Prime Minister commented ldquoIt isnot about oppressing free speech orstifling academic freedom it is aboutmaking sure that radical views andideas are not given the oxygen theyneed to flourishrdquo

The Governmentrsquos extremismanalysis unit monitors lsquohate preachersrsquolecturing on campuses and points tothe fact that 20 students have beenconvicted of terrorist offences and145 known radicals have been invitedon to UK campuses to give lecturesThe focus of the current push is tostamp out radicalisation around ISISThe difficulty for education providersis that save in the most obvious casesit is difficult to assess when the lineis crossed from devotion to aparticular religion to hatred for thosewho do not share the same beliefs

CARLLYGO

Radicalismand freespeech thebig campusdebate

n Professor Carl Lygo ischief executive of BPP

Free software from Clearbooks

New ACCA learning directorDr Mary Bishop has been

appointed ACCArsquos new director oflearning Bishop (pictured) joinsfrom Sheffield Business Schoolwhere she was assistant dean ofacademic development Bishophas worked for Hewlett Packard

Laboratories and ledan educationalconsultancy forprofessional bodiesHer new boss Alan

Hatfield said ldquoAs an FCCA Maryhas experienced the ACCA

qualification first-hand and so shewill have excellent knowledgeabout what our students andmembers go through on theirACCA journeyrdquo

Temporary measuresThe International Accounting

Standards Board (IASB) has said itwill consult on a package oftemporary measures to addressconcerns about issues arising fromimplementing the financialinstruments standard (IFRS 9)before the new insurance contracts

standard comes into effect Themeasures will amend IFRS 4Insurance Contracts to givecompanies whose business modelis to predominantly issue insurancecontracts the option to defer theeffective date of IFRS 9 until 2021(the lsquodeferral approachrsquo)

Landmark for CIMACIMA has welcomed Samalka

Athuraliya assistant manager inequity research at AcuityStockbrokers Sri Lanka as its100000th member Athuraliya

(pictured) beganstudying CIMArsquosprofessionalqualification aftercompleting her A-level exams in2009 She completed her studiesin 2011 and with subsequent workexperience has now received theACMA and CGMA designations Byday Athuraliya provides her bosswith equity research and analysisShe said ldquoThe syllabus waschallenging but very rewarding andwith hard work I was able tocomplete studies within two yearsrdquo

In brief

As part of a new initiative with GetLiving London more than 40 ofDeloittersquos 2015 graduate intakehave moved into East Village (theformer Athletesrsquo Village at theQueen Elizabeth Olympic Park)

The scheme gives graduatesjoining Deloitte the opportunity tochoose between newly furnishedtwo- or three-bedroom apartmentswith exemption from credit checksand the benefit of Get LivingLondonrsquos lsquono-feesrsquo approach

The graduates will also receivetwo weeksrsquo rent free and freebroadband Deloitte has organisedevents and social media forums tohelp the newcomers meet upbefore they start and find aflatmate

The move follows a Deloittesurvey that found 86 of graduatesjoining it said they would like helpfrom the firm to find suitableshared accommodation

Deloittersquos James Ferguson saidldquoSome 5 of our graduate intakelast year found the cityrsquos housingcosts so prohibitive they had toshare a bedroom while others livedin property where communal livingspace had been converted into anadditional bedroom to make rentingmore affordablerdquo

Meanwhile new research fromthe London School of Economicsfound the cost of housing is pricingmany young graduates out ofLondon altogether Those frompoorer backgrounds are most likely

to miss out potentially losing out oftop jobs such as accountancy Thestudy found the number of 25 to34 year olds in sharedaccommodation has also increasedby 28 in the past decade Theanswer could be more housingschemes such as student-styleaccommodation to help graduatesget a foothold It seems Deloitte isahead of the game

VILLAGE LIFE

AAT student Emma Linton (centre left) has won a scholarship for theACCA qualification worth up to pound8000 The working mum will nowstart a course at the University of South Wales Newport City Campusthanks to recruitment consultants Now Careers

Accountancy PQs at Grant Thorntonhave become the first to sign up forthe unique new integrated auditqualification offered jointly by ICASand CIPFA The students will nowembark on 11 ICAS modules andfour from CIPFA over a three-yearperiod

The new qualification is aimed atprospective students and existingpractitioners who will increasinglybe working in the expanded mixedprivatepublic environment

This apparently is the first in aseries of initiatives that ICAS andCIPFA hope to announce heraldingspeculation of a possible merger

ICAS CEO Anton Colelladescribed it as a pioneering movefrom Grant Thornton He believesthe new audit qualification offersstudents the best of both worldsand will tackle to the changingdemands of modern audit

ICASCIPFAjoin forces

UK university students are beingoffered free accounting softwarefrom Clearbooks Whether you arestudying accounting or are planningon setting up your own business allyou need is a valid lsquoacukrsquo emailaddress to get free accountingsoftware for the length of yourstudies It includes all the following

bull Access anytime anywhere withan internet connectionbull No need to install software onyour computerbull Dedicated support via emailphone live chat and social mediabull Data automatically backed up

For more information go towwwclearbookscoukstudents

PQ Nov 15 p12 q9_pq sept 12 p08 06102015 1343 Page 8

013_PQ 1115_PQ 1209 000 01102015 1533 Page 7

With the introduction of short-formobjective test questions to the examformat the F9 examiner has the

scope to examine a much broader range of thesyllabus in each exam The evidence of therecent exam sittings would suggest that he is notgoing to let this opportunity pass him by

Section A contains 20 questions worth 40marks Question spotting is no longer possible inF9 (not that I ever believed it was) and the markallocation means that students need to give allaspects of the syllabus due consideration

The examiner is not afraid of setting questionsin this section that require a very deep level ofunderstanding of all parts of the syllabus Forexample question 14 from Junes exam requiredstudents to understand the opening and closingfutures contracts a borrower would need tohedge interest rises Wow Futures contracts arecomplex enough per se but interest rate futuresadd further lsquointerestingrsquo dilemmas The examinerhas set out his stall

What students should also realise is that thisexam is not just about churning out calculationsndash although with the plethora of theories and

formulas included within F9 it is understandableif this assumption is made

Success in F9 requires students to not onlyknow what to calculate and how to calculate itbut also explain why they are carrying out eachcalculation what limitations there are in theapproach they have taken and what conclusionsthey can therefore draw from the answersgenerated Basically F9 is a stepping stone tothe judgment and conclusive skills required atthe Professional level

The examiner has always been open in

14

PQ ACCA F9 paper

PQ your wellbeing

PQ Magazine November 2015

If you can understand the F9 examformat ndash and the examinerrsquos

philosophy ndash then you are well onthe way to passing this paper says

top tutor Matt Holden

There is no substitutefor syllabus knowledge

describing and explaining his approach Forexample he has stated that 13 of the 20 sectionA questions will not contain any numbers andso combined with the discursive elements insections B and C that makes approximately 60marks of the exam paper that are available forwords and not numbers

The F9 examiner has always summised in hispost-exam reports that ldquoa well-preparedcandidate has opportunities to passrdquo I agree Asuccessful candidate has to have confidence inwhat they know If you have practised theexaminerrsquos past questions then there are alwaysopportunities to pass

Ideally students will know all aspects of thesyllabus inside out A more pragmatic approachhowever is that students need to make sure theyare totally secure in the lsquobasicsrsquo (if there is sucha thing in F9) before they start worrying whetheran opening position for an interest rate futurescontract is a buy or sell The examiner alwaysincludes ratios in some form and is a big fan ofworking capital management for example Thekey to passing is exam practice make sure youget the marks in the syllabus areas that makethe more frequent appearances

The problem with past exam practice thoughespecially with a written answer is that you cannever be sure if what yoursquove written willaccumulate the marks you need to pass Thefinancial world is one of opinion you just have tojustify yours explicitly and clearly I would alwaysencourage students to seek the feedback of theirtutors to see if they are on track

Students must trust the F9 examiner toproduce an exam that is challenging but I alsobelieve is fair and reflective of the syllabusHowever as stated above students mustappreciate that the examiner expects you toknow why as well as how bull Matt Holden Reed Business School(wwwreedbusinessschoolcouk)

PQ

Learning to deal with stress is a techniquewe all should master at some stage ndashand the earlier you can do this the

better As a part qualified accountant you will beexposed to multiple stressors whether itrsquos thepressure of exams tight deadlines at work ortensions in your home life and dealing withchange and transition which will always existThese can all impact your physical and mentalperformance at work so putting steps in place tohelp you rebalance can be key Maintaining aworklife balance is a way to achieve this andthese techniques to instill a sense of calm andcontrol can make all the difference

1Know your working hours It can be difficultto leave the office on time and some office

cultures encourage you to work outside yourcontracted hours Try to have a balanceshowing your commitment to the business whileallowing yourself some leisure time

2Donrsquot be a technology slave Once yoursquoveleft the office resist the urge to check your

emails You may want to appear ever-present butyou wonrsquot switch off from lsquowork modersquo if you areconstantly checking your phone This willincrease your stress levels Use your eveningsand weekends to relax and recharge yoursquoll feelbetter for it

3Donrsquot forget the gym Physical activity canhelp to clear your mind so that you can

identify the cause of your stress and deal withany challenges more calmly Even if you donrsquotfeel like it go for a short walk or spend sometime doing an activity you enjoy this will have acalming effect on your emotions and give youmore energy and focus to tackle any concernsdirectly

4Revision is calming honest You may notthink it but keeping on top of revision will

make you feel calmer Donrsquot leave revision untilthe last minute ndash the mantra here is lsquolittleamounts and oftenrsquo This will enable you toknuckle down calmly when you need to insteadof cramming

Nicki Cresswell offers some tips on how you can keep calm and carry on

How to stop the stress

5Stay connected Spending time with friendsand family helps get away from work and

maintains a healthy mental wellbeing Take thetime to see people who make you feel better as itlets you escape the world of workrevision andallows you to have a much-needed break bull Nicki Cresswell is Wellbeing Training Co-ordinator at CABACABA provides free independent support forACA students and ICAEW CharteredAccountants Find out more at wwwcabaorguk

PQ

PQ Nov 15 p14 q9 ccmqxp_Layout 1 06102015 1344 Page 14

FULL RECOGNITION

Whether yoursquove decided not to complete your

chartered studies or yoursquore just taking a break

AAT will provide the recognition you deserve for

the hard work yoursquove put in so far

As a professional member of AAT you can use

the letters MAAT after your name - it says more

about you than PQ ever could

PROFESSIONAL

MEMBERSHIP

Take the next step in your career

+44 (0)20 3735 2401 aatorgukjoinusAAT is a registered charity No1050724

Make your hard work pay off with

AAT Professional Membership

015_PQ 1115_PQ 1209 000 02102015 1241 Page 7

Afew years ago two finalistsbrought their mums to thePQ awards As it happened

both Paul Hunt and Ria-JaneSarrington were winners on thenight Then last year Craig Bayleywho had been nominated in theTraining Manager of the Yearcategory brought his He works forchartered accountants ClementKeys and has transformed PQsrsquotraining experience with hisdedication and ability to listen Aworthy winner then and his mumof course agreed

But if you want to give someonethe red carpet treatment you haveto lsquobe in it to win itrsquo

All we need is 250 wise wordsplus your supporting evidence onwhy your nominee should be onone of our category shortlists Youcan download our application formdirectly from the PQ website atwwwpqmagazinecouk ndash just go tothe lsquopq awardsrsquo bar and click todownload our form

Or you can email us your entrydirectly making it clear whichcategory you are nominating for

It is important we have all yourdetails too because if your entry isshortlisted we will then know whereto send your invite so you can joinus at Londonrsquos famous Cafeacute deParis for best awards night there is(in accountancy anyway)

So send your nominations toawardspqmagazinecom or youcan post your wise words to TheEditor PQ magazine 4th Floorcentral House 142 Central StreetLondon EC1V 8AR

The deadline for entries is Friday18 December 2015 PQ

16

PQ Awards 2016


BRING YOUR MUM

THE CATEGORIES

bull PQ of the Year

bull NQ of the Year

bull Distance Learning Student of the Year

bull Student Body of the Year

bull Training ManagerWorkplaceMentor of the Year

bull Accountancy Team of the Year

bull Accountancy College of the Year ndash Public Sector

bull Accountancy College of the Year ndash Private Sector

bull Lecturer of the Year ndash Public Sector

bull Lecturer of the Year ndash Private Sector

bull Innovation in Accountancy

bull Study Resource of the Year

bull Accountancy Body of the Year

bull Accountancy Personality of the Year

bull Editorrsquos Special Award

bull Online College of the Year NEW

bull Best Use of Social Media NEW

OUR SPONSORSNo awards ceremony is possible without the sponsors And we have only the besthellip

Get nominating now for the PQ awards 2015 And if you get shortlisted you can bring your mum for luck

Thatrsquos my boy Training Manager of the Year Craig Bayley with his proud mother while (below)Ria-Janersquos mum was on hand at the 2012 awards to congratulate her PQ of the Year daughter

PQ nov 15 p16-17 q9qxp_Layout 1 06102015 1345 Page 14

PQ Magazine November 2015 17

Awards 2016 PQ

When did you know you wanted to be anaccountant I had always shown a keen interestin finance since a strong showing in that sectionof my business A-level However it wasnrsquot until Imoved into my previous role in London in 2010that I really thought about studying for aqualification Looking at all of the senior peoplewithin my organisation who I aspired to emulatethey all seemed to have a professionalqualification so that was when I made thedecision to follow the accounting path

How did you find the ACCA exams Academiawas never my strong point I was always muchmore of a hands-on person when it came tolearning and so jumping into exams after a fewyearsrsquo break was certainly difficult at first Myplan was to complete all of myexams as quickly as possible andso by doing three exams persitting failure was not an option Ihad no choice but to get into theexam groove Once I had foundmy rhythm each sitting becameeasier The main thing that helped mewas having a pre-exam routine Iwould arrive at the exam 90minutes before it started spendan hour doing some last-minuterevision to load up my short-termmemory then spend 15 minutespreparing by taking a comfortbreak I would also listen to mylsquoluckyrsquo exam song ndash Jay Z andKanye Westrsquos Otis (Feat OtisRedding) ndash which really got mein the mood I would then takemy place in the hall fill out mycover sheet do some handstretches and make sure I was100 ready for when the exambegan

What did it feel like once youhad finally qualified What wasthe first thing you did when youfound out you had passed It feltlike a huge weight had been lifted and a feelingof elation swept over me It also however feltlike there was a void in my life for a short periodas my study had dictated my life for the previoustwo-and-a-half years That feeling soon passedas I filled my evenings and weekends with thingsother than study The first thing I did wasregister for my membership I had already madesure all my CPD was done in advance of myfinal results so all that was left to do was convertfrom a student to a fully fledged member of theACCA Then I had a few beers

Do you have plans for any more studyI have thought about what I would study for next

and I think it would probably be an MBA Irsquod liketo do it in America if I can secure the funding

You are now our NQ of the Year ndash how did thatgo down at work How did you enjoy the PQAwards night The feedback on winning theaward was amazing I received congratulatorymessages from many of our MDs and FDs andour CFO blogged the news to the whole UKfinance and strategy team I was also in shockwhen I received a call from the ACCA tocongratulate me personally as well as to inviteme onto the Leaders of Tomorrow programmeThe night was fantastic it was the second time Ihad been fortunate enough to attend I was on atable with LSBF who are great fun I was veryproud to be able to win the award in front of my

lecturers who are the one of the key reasons Iwas able to win it

You recently got your fifth promotion at AXAInsurance What is a typical day like for younow I am not sure I have a truly typical day asit seems the roles now I take on seem to have amore ad hoc nature to them which I relish Myday begins when my alarm goes off at 5am andI drag myself to the gym ndash it gets me in a goodstate of mind to start the working day I arrive atthe office around 8am and have breakfast andread through articles I find interesting in theFinancial Times or trade publications as well aspick up emails that have come in overnight from

colleagues in the Middle East and Asia By 9am my focus is on working through my to-do list and catching up with my team on variousongoing projects and strategy work as the day-to-day BAU (business as usual) activities BeforeI leave work I plan out the following day andreview my notes and organise my thoughts fromthe day I aim to leave the office by 6pm and getmyself to the driving range to work on my golfswing and I am usually home by 8pm Althoughnot in the office 24 hours a day I usually findmyself answering calls and emails whenever Iam awake ndash itrsquos a job that never stops and Ienjoy it that way

We understand you have an entrepreneurialstreak What lessons have you learnt from

MyLK MyLK is a bespokecatering business I started with afriend in Warrington Cheshire Ithas taught me a lot but themain thing has been timemanagement Having a full-timerole and trying to run a business200 miles away means keepinggood discipline when it comes tomanaging my time I tend toallocate my weekends for MyLK

Where do you see yourself infive yearsrsquo time I have been onan accelerated career path atAXA and I hope this willcontinue In five yearsrsquo time Iwould love to be a couple ofyears in to a finance directorshipor perhaps looking at running anAXA business as MD Myultimate aim is a CEO role andproviding I am working towardsthat goal and doing work that Ienjoy and am passionate aboutthen where I am in five yearsdoesnrsquot really come into it Notforgetting MyLK I would like tohave built a small managementteam who can devote more timeto the business than I can and

who can help grow the business under mypartnerrsquos and my direction

We know all accountants are interesting sowhat do you do to ensure you are I love toread (mainly business books and biographies)My current hobby ndash one that is taking over mylife ndash is golf which is difficult because I struggleto find the time to play other than on the drivingrange I also have a secret obsession with Legoand when I finished one set of exams a fewyears ago I treated myself to a 4000-piece LegoStar Wars Death Star and spent the next twoweeks watching the films back to back whilebuilding it PQ

POWER OF SONGWe spoke to ACCA qualified Kyle Tyrrell Head of Finance at AXA Global Protect and current NQ of the Year


bull Pass rate 83bull Technical difficulty 710bull Weighting of calculations 0bull Weighting of discursive elements 100bull Exam technique 710The syllabus

The E2 (Enterprise Management) paper buildson some knowledge from E1 (OrganisationalManagement) to develop your understanding ofrelationship management and the humanaspects of the organisation It then introducesstrategic management and the globalenvironment which are developed further inpaper E3 (Strategic Management) E2 alsocovers managing change through projects whichis only covered in E2 The E2 syllabus is brokendown into four areas

A Introduction to strategic management andassessing the global environment (30)

This area of the syllabus introduces strategicmanagement and covers various approaches tostrategy development but focuses on therationalformal approach The analysis aspect ofstrategy development is covered in detail lookingat stakeholder analysis and internal and externalanalysis Internal analysis looks at models suchas Porterrsquos value chain and introduces theconcept of sustainable competitive advantageThe global environment is then introduced andmodels such as Porterrsquos five forces and PESTELare used to help understand and analyse theenvironment in which an organisation operatesCompetitor analysis is covered in detail andincludes looking at the role of competitoranalysis types of competitors and types andsources of competitor information All of theaspects covered in this section are developedfurther in paper E3 BThe human aspects of the organisation

(20) This section of the syllabus startsby introducing basic management concepts suchas power authority and delegation Then a rangeof management and leadership theories arelooked at including classical human relationsand contingency theories The concept of controlwithin the organisation is then covered lookingfirstly at human resource management (HRM)techniques and then behavioural aspects ofcontrol The HRM techniques include disciplinegrievance and dismissal health and safety andequality Behavioural aspects of control considersperformance appraisal which was covered in E1and goes on to develop the area of performancemanagement covering balanced scorecardmanagement by objectives and target settingThe final area of this part of the syllabus isorganisational culture where the importance ofculture is considered A number of models forcategorising culture are looked at includingHofstedersquos model of national culturesCManaging relationships (20) This

section covers relationships within theorganisation and how these are managed It

starts by looking at groups and teams and thenconsiders various aspects of communicationwithin organisations and conflict and how it ismanaged

Within groups and teams the way these areformed and managed is covered as areproblems with team working and conflict Anumber of communication tools are looked atincluding negotiation influence and persuasionThe remainder of this section focuses on thefinance function and its internal and externalrelationships DManagement change through projects

(30) The final syllabus area coversmanaging change through projects This arealinks closely to the strategic managementsection Any new strategy is likely to be a changefor an organisation This section of the syllabuslooks at the types of change an organisation mayundertake as well as why this may causeresistance from staff and how this resistance canbe handled Change is covered in more detail inpaper E3 The project management process isthen covered in detail going through the variousstages of the project lifecycle and looking at thetools and techniques which can be used to aidthe successful completion of the project Theroles of the various project stakeholders areconsidered and this area ties in closely to thestakeholder analysis covered in the strategicmanagement section and the leadership andmanagement covered in the human aspects ofthe organisation section

Sitt ing the E2 exam The E2 exam as with all of the objective testexams is a mixture of multiple choice multipleresponse drag-and-drop style questions andselecting from drop-down menus You will rarelycome across numerical entry questions in E2and any of this type of question should be verystraightforward

The E2 exam is not as time pressured assome of the other managerial level papers

although some of the questions have lengthyscenarios to read Most students have found thatthe time allocation in this paper is comfortable

There will be a mix of textbook style definitionquestions and application style questions Makesure you know the material well and you will gainrelatively easy marks on the definition typequestions The application questions will beharder and require more of an understanding ofthe material

Key tips bull Practise The more familiar you are with thetypes of questions that will come up the lesslikely you are to make mistakes and lose marksEvery answer is either right or wrong and eachquestion scores equal marks you do not want tolose unnecessary marks simply because youdidnrsquot recognise the requirement of the questionbull Read the question You canrsquot afford tomisread the question This is the most difficultpart of the E2 exam It is essential that you readthe questions very carefully There are manysimilar models in the syllabus and questionsmay use aspects of different models ndash it is easyto get confused You should have plenty of timeto read the question carefullybull Answer everything With a 70 pass mark youcanrsquot afford to leave questions unanswered Ifyou know that yoursquore going to struggle with aquestion attempt an answer and use theflagging function so that if you get time later onyou can come back to it and spend more timeon it Never leave an answer blankbull Revise the whole syllabus You will have beentold this many times but it is worth saying againThe whole syllabus is examinable so you need toknow it all You cannot afford to pick and choosethe areas of the syllabus you revise ndash reviseeverything Questions can come from any area ofthe syllabus no matter how small or unimportantthat area seems to be bull Linda Webb is an E2 content specialist atKaplan Publishing

PQ

18

PQ CIMA E2 paper


Linda Webb guides you through the Enterprise Management paper

THE WRITE STUFF


They say nothing in life is free but to help you

get ahead with your studies First Intuition are

offering new students a free CIMA module

Find out why FI is the only college to have won

PQ Magazines College of the Year award

three times in the past five years

First Intuition is offering one free course to any student who has not previously studied with First Intuition The course can be a classroom or online course for any core CIMA module (Case Study courses not included) This offer applies to 2015 courses booked with the Bristol Cambridge and London centres

wwwficouk

020 7323 9636

Birmingham Brighton Bristol Cambridge Chelmsford Dublin London Luton Maidstone Manchester Reading

019_PQ 1015_PQ 1209 000 01102015 1533 Page 7

20

PQ ACCA F7 exam


Quin amp Axtens Ltd v Salmon [1909] 1 Ch 311[1909] AC 442This case concerns the extent to which what is

now s33 of the Companies Act 2006 can be

relied upon by a member of a company to

protect interests that they hold in a capacity

other than that of a member

The claimant Salmon had been one of the

two managing directors (as well as a member)

of Quin amp Axtens Ltd the constitution of which

provided (at Article 80) that the companyrsquos

managing directors had the power to veto

certain resolutions of its board of directors

Salmon duly exercised his right to veto just

such a resolution however the company

purported to carry it out anyway Accordingly

Salmon sought an injunction to prevent the

company acting in breach of its constitution

His claim was dismissed by Warrington J on the

basis that as Article 80 referred only to

resolutions of the directors it could not be the

subject of a claim under what is now s33

Salmon appealed The Court of Appeal (whose

decision was later affirmed by the House of

Lords) held that Salmon as a member of the

company was entitled to require the company

to abide by its articles

As has subsequently been pointed out by

academic commentators the importance of the

case lies in its highlighting the extent to which

lsquooutsidersrsquo can require a company to abide by

its articles of association It is apparent that

Salmonrsquos motive in bringing the claim was to

protect his position as a director rather than a

member of the company but in bringing his

claim in his capacity as a member of the

company he was able to succeed in doing so

bull Cath Hall is an AIA Achieve e-tutor The AIAAchieve team ia producing a series of lsquoA QuickLook athelliprsquo articles throughout 2015 Morearticles can be found on the AIA websitewwwaiaworldwidecoma-quick-look-at

A QUICK LOOK AT Quin amp Axtens Ltd v Salmon

NO ROOM FOR ERROR

The change to the structure of the ACCA

F7 exam in December 2014 has led to

this paper being much harder than the

old style exam It is very passable but please

ignore people in the office who say things like

ldquoF7 was really straightforwardrdquo If they didnrsquot sit it

in the post June 2014 era they have not

experienced the new F7

So what is the new structure like The exam

comes in two sections now

Section A bull 20 x multi-choice questions (MCQs) each

worth two marks

bull 2 x 15-mark long-form questions each worth

15 marks

bull 1 x 30-mark question worth 30 marks

So why is it harder A common misconception

is that the introduction of MCQs makes an exam

easier This is not true with this style of MCQ

In fact it is the introduction of MCQs for 40

of the paper that has caused the difficulty level to

increase You now have to master the whole

syllabus as the questions come from all corners

ndash and you have to get them right These

questions are tricky the distracters are well

thought through and even good students get

caught out by lsquothe devil in the detailrsquo

These questions are marked by computer you

are either right or wrong This means you get no

method marks and the lsquoOFRrsquo (own figure rule) is

not applied now on this 40 of the paper

Traditionally students picked up a lot of marks

from being lsquosort of rightrsquo now you have to be

right full stop The bar is set at a much higher

point than before

So what should you do to ensure a pass You

need to get to exam standard much sooner than

you needed to before At HTFT my F7 class

members have been doing exam standard

questions from week 1 tuition Do not wait until

revision to open your exam kit You need to

master the content and then be applying to exam-

style questions (MCQs 15 markers and 30

markers) Try to aim to complete the exam kit

An old-fashioned revision course is no longer

enough to ensure you know the core topics You

need to focus on your accounting standards and

make sure you drill the required knowledge The

recommended additional reading for ACCA F7 is

my own book lsquoA Studentrsquos Guide to IFRSrsquo the

chapters are colour coded and focus on what

you need to learn (with a bit of humour thrown

in)

So can the paper be tipped Well you always

have to take tips with a pinch of salt but yes for

section B there are some topics that you need to

be 100 prepared for come the December 2015

exam Remember that tips should just be areas

you give extra focus to not relied upon

Section Bbull Question 1 Expect to calculate ratios for

around five marks Expect there will be some

reason why the information given is not

comparablehellip look for the anomalies between

the comparison data (industry averagesprior

period or similar company) Also expect to write

an analysis for 10 marks and DO NOT expect to

score well if you donrsquot use the information in the

scenario

bull Question 2 Expect to prepare accounts for an

individual company ndash a SPLOCI and two sections

of the cash flow are very likely

bull Question 3 Expect to prepare both the

CSPLOCI and the CSOFP for a three company

group

ndash Expect the subsidiary to have been acquired

midway through the current accounting period

ndash Expect the goodwill to be at fair value

ndash Expect the consideration to include a

deferred element

ndash Expect fair value adjustments on a

depreciating asset

ndash Expect to calculate a provision for unrealised

profit here as the subsidiary has sold to the parent

Finally for section A get mastering those

accounting standards We do revision very

differently at HTFT If you need a revision or resit

course drop me a line by email at

clarefinchhtftpartnershipcouk

bull Clare Finch teaches F7 at HTFT Partnershipwhere she is a partner She is the author of lsquoA Studentrsquos Guide to IFRSrsquo

PQ

Changes to the Financial Reportingpaper have made it a tougher oneto pass Clare Finch explains all


Succeed with us

ACCA 100 pass rate

Book now for December revision courses

CIMA 100 pass rate

Book now for intensive strategic case study course

ICAEW 100 pass rate

Book now for CR retake

For full results visit wwwreedbusinessschoolcouk

no other tuition provider publish all their results as we

KV[OL)ZPULZZJOVVSVќLYZ[YHUZWHYLUJ`SPRLUV

other provider

We also offerbull Flexible weekend tuition

bull CIMA Higher Apprenticeship Scheme

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If I had to summarise my experience at the Business

School I would say excellent quality tuition and my

route to success

Kat KurganeACA Student

To learn more and book courses online visit

wwwreedbusinessschoolcouk

Call us

01608 674 224

Reed Business School Reed Business School ReedBusinessSch ReedBusinessSchool

Funding availableMVY((HUK04(MLLZMVYLTWSV`LLZVMlt2JOHYP[PLZ7YVAuml[ZHYLJV]LUHU[LKW[V9LLKKJH[PVUHSYZ[3PTP[LK

^OPJOPZHYLNPZ[LYLKJOHYP[ 9LN5V((YLZS[Z[HRLUMYVT-71UL0(gtYLZS[Z[HRLUMYVT)71UL

04(YLZS[Z[HRLUMYVT4H`IHZLKVUZ[KLU[ZH[[LUKPUNMSSSPURJVYZLZ

021_PQ 1115_PQ 1209 000 01102015 1534 Page 7

definition is insufficient If it says lsquocriticisersquothen an explanation is insufficient Thissays the examiner is very importantespecially in the professional papersAnother important lesson to learn is tospend less time on the subjects you feelhappier with It wonrsquot help you pass

Q1 was all about a company makingsurgical joints and was based onregulatory and ethical issues associatedwith using inferior materials What is thedifference between a family-run companyand a pubic listed company when itcomes to governance There was also abullied accountant and risk in there

Q2 was based on a real-life investmentcompany and a land deal Q3 looked at acodersquos provision on audit committeesThink independence The final questionincluded themes on environmentalreporting Kolbergrsquos levels of moraldevelopment and internal control

P2 Corporate Reporting June 2015 pass rate ndash 48The examiner feels that P2 candidatesneed to manage their own learning andnot be reliant on a single textbook orrevision course for their knowledge Youreally need to put in the hours here

Knowledge and understanding often


PQ ACCA examinersrsquo reports

F7 Financial Reporting June 2015 pass rate ndash 40The examiner and the team are worriedMany June candidates just do not appearto have progressed their knowledgesufficiently beyond F3 and this isaffecting pass rates Exam technique isalso poor ndash perhaps caused by notspending enough time practising pastquestions andor spending too much timeon section A The examiner said the Junepaper particularly section B wasregarded by most commentators as a fairtest of familiar topics So what were they

Q1 was on consolidation What causedmany candidates difficulty here was aslightly unusual aspect of calculating thesubsidiaryrsquos net assets at acquisition Thepre-acquisition profits needed to beincreased for an amount of borrowingcost (interest) that should have beencapitalised under IFRS

Q2 was a traditional interpretationquestion and Q3 covered the preparationof the financial statement for a singleentity

P1 Governance Risk amp EthicsJune pass rate ndash 49The examiner wants you to obey the verbIf the question says lsquoexplainrsquo then a

Here is our take on the ACCA examinerrsquos reports for June You really have toread what the examiner thought if you want to get ahead and get qualified

Not reading the report

is criminaldoesnrsquot come quickly in this subjectpoints out the examiner You canrsquot passthis paper with rote learning Instead youneed a deeper understanding of thesubject matter

The examiner wants students to betaught through a principles approach Agood example here is measurement Thevarious types of measurement system areused across the IFRSs and candidatescan develop their knowledge of say fairvalue by looking at different IFRSs TheIASB themselves advocate this way ofteaching standards

Q1 required the candidates to preparea consolidated statement of financialposition Candidates had to deal with thepurchase of two subsidiaries and the saleof another subsidiary

Q2 dealt with the measurement anddisclosure of the fair value of assetsliabilities and equity instruments

Q3 required the application of thefundamental principles of severalaccounting standards IFRS 8 and IAS 38came into play here

Q4 was a standard current issuesquestion This time around the candidatewas asked to describe the currentpresentation requirements relating to thestatement of profit and loss and othercomprehensive income The examinerwanted to know the arguments for andagainst reclassification of items to profitand loss

P3 Business Analysis June 2015 pass rate ndash 46The poor performance in Junersquos P3 examwas mainly due to Q1 (b) says theexaminer who reveals that quite a largenumber of students did not answer thequestion at all It required an evaluationof the relative advantages of bidding for alicence though the acquisition of one ofthe current licensees or through biddingdirectly

The examiner acknowledged that timemanagement could be a problem forsome candidates but explained this wasbecause students feel the need toregurgitate unnecessary details on theexam paper He wants to see a morefocused approach

The examiner was also unhappy thatmost papers contained a PESTEL listingfor the first part of Q1 rather than theanalysis that was asked for Rememberthe first part of Q1 was worth 14 marksToo many candidates produced longanswers which were little more thanregurgitated facts from the case studyscenario This is not analysis Analysisrequires putting facts into the context ofthe briefing paper

The first part of Q2 on outsourcing wasgenerally well answered as was Q3 onproject management costs and benefitsand stakeholder management

Q4 looked at the failure to address thechanging strategic position of anorganisation ndash strategic drift PQ

John Dillinger Americarsquos most wanted man in the 1930s


23PQ Magazine November 2015

ACCA examinersrsquo reports PQ

P4 Advanced Financial Management

June 2015 pass rate ndash 36At 36 it is true what the examiner saysndash the overall performance for June wasbetter than December 2014 But at 33it was a low bar to beat

The examiner was concerned thatcandidates didnrsquot study the articles inStudent Accountant in sufficient detailThere were for example easy marks tobe gained in Q4 (b) in June

Poor exam technique also meansstudents spend too much time on familiarquestions and then run out of time on themore difficult ones

To pass this paper the examinerventured students need to undertakesustained study over a long period oftime To be avoided at all cost is last-minute intensive study and questionspotting is not the answer here andunlikely to yield success

P5 Advanced Performance Management

June 2015 pass rate ndash 28The examiner explains that most Junecandidates attempted their allocation ofthree questions and there was littleevidence of poor time management

The low pass rate isnrsquot something thatshould surprise PQs ndash the quality ofanswers has been consistent for the pasteight diets The concern is that previousexaminerrsquos reports and approach articlesdo not seem to have been read anddigested by many candidates

It was again stressed that if you cometo this exam expecting to repeatmemorised material then you will scorebetween 20-30 Defining key terms ishelpful but it is wrong to assume that thisalone will provide a pass at P5

Students must be able to attempt abreakeven calculation It is a basic tool ofmanagement accounting analysis andalong with the cost structures in businesswill remain highly examinable in futurepapers Thatrsquos a big tip from theexaminer there

In Junersquos report the examineremphasised that PQs should focus moreon evaluation of techniques and their

usefulness to the given scenarioPerformance management is dependenton the situation and environmentexplained the examiner That meansgoing beyond mere repetition of how atechnique works focus on relating it tothe specifics of the question

In conclusion the examiner said learn(or revise) fundamental knowledge suchas breakeven sources of informationand responsibility centres It is also vitalyou understand the difference betweenquestions on the choice of metrics andthe performance of companies

P6 Advanced Taxation June pass rate ndash 34Q2 was a real problem this June Theexaminer also feels candidates do not

spend sufficient time thinking before theystart to write It means you donrsquot giveyourself time to identify the issues thatneed to be addressed

It may seem obvious but the examinerwants you to have precise knowledge ofthe UK tax system This knowledge mustbe up-to-date That means knowing thechanges introduced by the recentFinance Acts as summarised in theFinance Act articles on the ACCArsquoswebsite

Resit candidates need to think aboutthe number of additional marks you needand identify a strategy to earn them Thatmeans identifying your weak areas andworking on them

In Junersquos exam students struggled withthe overseas aspects of personal tax(Q1) The examiner felt candidates weretoo vague about the implications

P7 Advanced Audit amp Assurance

June pass rate ndash 40This sitting was a mixed bag althoughoverall pass rates continue to bedisappointing said the examiner

Many weaker scripts indicate thatcandidates had limited knowledge ofauditing principles ndash that is going to be aproblem in an advanced audit paper

We discover from the latest report thattoo many PQs are in fact writing too littlefor the marks available Illegiblehandwriting and poor presentation wasalso a big problem here

There is also sad to report a lack ofbasic knowledge for example candidatesnot understanding debits and credits orwhether accounting errors would lead tothe overstatement or understatement ofbalances and transactions Very basicstuff

For this paper it is not enough toidentify some of the relevant issues to aparticular requirement You have to beable to discuss or describe your points insufficient depth and detail PQ

You really must start reading the ACCA examinerrsquos reports The optional passrates didnrsquot make pretty reading this time around and so herersquos what theexaminers of each paper had to say about Junersquos test

NOTOPTIONALREADING

PQ Nov 15 p23 q9_Layout 1 06102015 1350 Page 2


PQ AAT exams

LETrsquoS GET TECHNICAL

Iwas chatting to a friend the otherday and he described me as anldquoerudite oratorrdquo I smiled politely

while thinking ldquohow dare you Thatrsquos soruderdquo It was only when I checked thedictionary that I realised that he wasactually complimenting me on my abilityto speak in an educated manner I agreethis is ironic in at least two meaningfulways You say tomatohellip

One of the things that students oftenfind challenging about starting their AATstudies is the range of terms that theyhave to become familiar with There aretwo particular issues that you mightencounter1 Often the same item in an accountingsystem can have several different names 2 Very different items can have namesthat sound very similar

Since some of this terminology iscrucial throughout your AAT studies fromlevel 2 to level 4 I thought I would givean overview of some of the terms that mystudents seem to find most confusing

Items with several names bull Accounting records Individual ledgeraccounts that record increases anddecreases in a particular item in theaccounts are also called lsquoT-accountsrsquo asthe capital letter T is a nice visualrepresentation of the shape of a ledgeraccount Most things that are described asbeing an lsquoaccountrsquo such as the salesaccount or the cash account will be oneof these individual ledger accounts(incidentally lsquocashrsquo and lsquobankrsquo tend to bethe same thing the balance in thebusiness current account Actual notesand coins held in the office is lsquopetty cashrsquo)

The nominal ledger is where all of theindividual ledger accounts are gatheredand is also sometimes called the lsquomainledgerrsquo or the lsquogeneral ledgerrsquo Thenominal ledger is not really a separaterecord it just contains all of the individualT accounts The nominal ledger is wherewe use our double entry bookkeepingsystem so every transaction will impacton at least two ledger accountsbull Financial statements At the top ofyour profit and loss account the first thingyou see is the income generated by thebusiness from selling to customers Thevarious names you sometimes see for this

Whatrsquos in a word Studentsespecially those starting outcan easily get confused byaccountancyrsquos terminologyHere Gareth John explains arange of common terms

income are lsquorevenuersquo lsquoturnoverrsquo or evenlsquosalesrsquo

Elsewhere on the PampL you see lsquocostsrsquoor lsquoexpensesrsquo which are deducted fromrevenue and therefore reduce the profitbeing generated Note that the wordlsquopurchasesrsquo relates to the specific cost ofitems that you buy with the intention ofselling on to customers So while you canlsquopurchase a tillrsquo for your sandwich shopthis is not categorised as a lsquopurchasersquo inthe same way that buying bread cheeseand ham would be

On the statement of financial position(which is itself sometimes called thebalance sheet) there are a few items thatgo under more than one namebull Trade receivables are also referred toas lsquodebtorsrsquo and the lsquosales ledger controlaccount (SLCA)rsquobull Trade payables are called lsquocreditorsrsquo bysome people and the lsquopurchase ledgercontrol account (PLCA)rsquo by othersbull Inventory is often referred to as lsquostockrsquoor lsquostoresrsquo

Items that sound similar On the sales side of a business there areseveral records that can be easilyconfusedbull As mentioned above the sales account

will be one of the individual ledgeraccounts that is contained in thenominal ledger It records the totalof the sales income generated bythe business in a period The totalof this will feature as revenue on thePampLbull The sales ledger control accountis the individual ledger account thatrecords the total balance owed tothe business by all creditcustomers This figure will featureas an asset on the balance sheetBoth the sales account and thesales ledger control account arecontained in the nominal ledger andare therefore part of the doubleentry bookkeeping systembull The sales ledger is a record thatsits outside the double entrybooking system It has a similar jobto the sales ledger control accountin that it looks at the amount owedto the business by credit customersbut the big difference is that whilethe control account gives the total oftrade receivables as a single figurethe sales ledger lists the individualamounts owed by each customer Ifyou added up the list of balanceson the sales ledger it should (intheory) give the same figure as thetotal on the sales ledger controlaccount

A very similar set of terminologyis found on the purchases side of thebusinessbull As mentioned above the purchasesaccount will be the individual ledgeraccount that records the total of thepurchases expense suffered by thebusiness in a period The total of this willfeature as a cost on the PampLbull The purchases ledger control accountis the individual ledger account thatrecords the total owed by the business toall credit suppliers This figure willfeature as a liability on the balance sheetbull The purchases ledger sits outside thedouble entry booking system and lists theindividual amounts owed to eachsupplier If you added up the list ofbalances on the purchases ledger itshould (in theory) give the same figure asthe total on the purchase ledger controlaccount

As with most things in life the moreyou use these terms in your studies andyour workplace the more familiar you willbecome with them so try to make asmuch use of them as you can bull Gareth John is a tutordirector withFirst Intuition and helps to managetheir AAT distance learning programmeHe was PQrsquos Accountancy Lecturer ofthe Year in 2011

PQ


025_PQ 1115_PQ 1209 000 08102015 1414 Page 7


PQ discipline

What happens if yoursquore found guilty ofan offence by your professionalbodyrsquos disciplinary committee Take

a look at some of these recent cases and see ifyou think justice has been donehellip

AAT Mr Jordan McLaughlinWhile a student member of the AAT McLaughlinwas convicted on indictment of attempting topervert the course of public justice andassaulting a person thereby occasioning themactual bodily harm McLaughlin who admittedthe offences was severely reprimanded by theAAT for a period of 24 months and declaredunfit to become a full member until hisconviction is spent under the Rehabilitation Act

Miss Michelle BentallBentall entered into an Individual VoluntaryArrangement (IVA) while a student member ofAAT It was alleged she conducted herself in amanner which prejudiced her status as amember and reflected adversely on thereputation of AAT Bentall was reprimanded for aperiod of 24 months and issued with informaladvice over future conduct

Mrs Linda LockingOn 4 November 2014 at CambridgeMagistratesrsquo Court Locking pleaded guilty to thecharge of theft by employee AATrsquos order wasthat she be withdrawn from student membershipuntil such time that her conviction is spent

Mrs Gabriela EvaAAT found that Gabriela Eva undermined theintegrity of the associationrsquos qualification byposting and distributing her level 4 ISYS projectvia an online marketplace namely eBay Shealso breached the copyright terms andconditions of AAT assessments and materialsEva was reprimanded for a period of two yearsand ordered to pay a fine of pound50 within onemonth of consent to the order

Mr Stuart ChristianChristian was convicted of theft at Manchesterand Salford Magistratesrsquo Court on 11 February2015 while a student member of the AAT Hisstudent membership was withdrawn withoutexception and he was deemed unfit to become afull member of AAT

Mr Todor FidanskiIt was alleged that Fidanski conducted himself ina manner that prejudiced his status as amember On four separate occasions he usedldquofoul language in correspondence with AAT

which was directed at AAT staff membersrdquoFidanski had his student membership withdrawnfor a period of two weeks

Mr Muhammed UsamahMuhammed Usamah was convicted at TraffordMagistratesrsquo Court for aggravated vehicle takingndash (initial taker) and vehicle damage of pound5000 orover while a student member of the AATUsamah was reprimanded the reprimand willexpire 24 months from the date the sanction isimposed by order of the Association

ACCA Ms Nomelo Monalisa MpofuThe Disciplinary Committee found proven theallegations that student Mpofu was in possessionof unauthorised materials which she intended touse to gain an unfair advantage during a P1exam She was ordered to be removed from theregister with immediate effect and pay cost ofpound2155

Mrs Diana IvanovaThe disciplinary committee found Ivanova guiltyof misconduct by reason of possessingunauthorised materials which she intended touse to gain an unfair advantage during a P1exam This is contrary to Exam Regulation 5 6andor 8 She was severely reprimanded andfound ineligible for a period of two years to sitthe P1 exam She was also ordered to paypound17843 in costs

Mrs Kaye PayneKaye Payne was found liable to disciplinaryaction by reason of possessing unauthorisedmaterials during a F7 (INT) exam contrary toexam regulations In the published lsquoreason fordecisionrsquo paper we discover that an invigilatoralleged that the shape of the booklet in herjumper alerted her to the fact that Payne may becheating When asked for the book Payne took itout and gave it to the invigilator and stated shedid not know it was there In her defence Paynesaid she had left the pocket notes in her hoodedjumper by accident after reading them on thetrain on the way to the exam She said she neverintended to use them or cheat in any way Thedisciplinary committee ordered that Payne wasseverely reprimanded and pay costs of pound1175

Mr Nicholas StalkerIn June 2009 Stalker pleaded guilty to theoffence of burglary and was fined pound1402including costs However it was not until fouryears later in March 2014 that he emailedACCA to report his conviction By failing todisclose his conviction which may have

rendered him liable to disciplinary action it wasalleged that this amounted to misconduct and abreach of the bye-laws He was ordered to beseverely reprimanded and pay total costs ofpound2000

Mr Brian WilliamAffiliate Brain William Kenwright was found guiltyof misconduct for carrying out public practicebeing a director of a public practice firm andholding rights in a public practice firm This waswhile he was both a student and then anaffiliate The Disciplinary Committee order he beremoved from the affiliate register and pay costsof pound248650

Mr Brendan John PhillipsPhillips a student from Leeds was liable todisciplinary action by virtue of his convictionhaving been found guilty of fraud at LeedsDistrict Magistratesrsquo Court Phillips then failed tobring the conviction to the ACCArsquos attentionpromptly and failed to co-operate with theInvestigations Officer He was ordered to beremoved from the student register and pay coststo the ACCA of pound151250

Mr Ashiq-Ali Ashiq-Ali of South West London was foundguilty of misconduct in that he caused orpermitted a false exam result and status reportwhich was dishonest and contrary to thefundamental principle of integrity He wasordered to be removed from the student registerand to pay pound1600

Ms Jacqueline Anna WoodWood was found guilty of misconduct in that shesubmitted an ACCA certificate which said shewas a fellow of ACCA when she was in fact astudent Her conduct was deemed dishonestand contrary to the fundamental principle ofintegrity She was removed from the studentregister and ordered to pay costs of pound168750

Mr Jawad Zeeshan ButtButt was found guilty of misconduct in that hecaused or permitted false certificates to besubmitted for papers F2 and F3 to LSBFshowing he had got 71 and 61 respectivelywhen his actual pass marks were lower Thedisciplinary committee order Butt to be removedfrom the student register for a minimum periodof 12 months and pay costs of pound1850

CIMA Investigation CommitteeSudha Chawla (Registered Student) ofOrpington The Investigation Committee found a

How do the accountancy bodies dish out punishment for students who misbehave Here PQ pullsout some cases for comparison Please note that some of these cases may be subject to appeal

CRIMES AND PPQ Nov 15 p26-27 q9 ccmqxp_Layout 1 06102015 1351 Page 2


discipline PQ

prima facie case of misconduct against Chawlain relation to a complaint that she failed tocomply with the Examination Rules andRegulations Mrs Chawla agreed by way ofconsent order to the imposition of the sanctionof a severe reprimand a fine of pound500 and costsof pound200 without further proceedings

Akshaya Khandooja (Registered Student) ofFaridabad India The committee found a primafacie case of misconduct against Khandooja inrelation to a complaint that he failed to complywith the Examination Rules and RegulationsKhandooja agreed by way of consent order tothe imposition of the sanction of a severereprimand a fine of pound500 and costs of pound200without further proceedings

Disciplinary CommitteeJeff Jones (Registered Student) of PrescotJones was found guilty of misconduct forsubmitting an IP claim form to the Companyrsquosliquidators for redundancy pay despite alreadyhaving made a payment to himself from theCompany for ldquoredundancy payrdquo The Committee

imposed a severe reprimand a fine of pound500 andcosts of pound500

CIPFA Mr Alan Welch (Member)CIPFArsquos investigations committee issued areprimand on Welch in respect of his non-payment of parking fees at the Royal Devon ampExeter NHS Trust The reprimand was imposedin respect to allegation that Welch while Head ofOperational Performance and Information at theTrust failed to pay car parking charges at hisNHS place of work In determining theappropriate and proportionate sanction toimpose the committee took into account variousmitigating factors including that his actions wereout of character his health circumstances thathe had no previous disciplinary record withCIPFA and the admissions apologies andexpressions of regret made by Welch

Mr Carl Ford (Member)The Institutersquos disciplinary committee decided toexpel Ford It found his actions werefundamentally incompatible with membership It

was felt he put the public at risk by continuingto engage in public practice knowing he waslsquooutwithrsquo the CIPFA regulations Knowing he wasnot complying with the regulations did notprompt him to cease trading but instead only toresign from institute membership

ICAEW Mr Daniel BowesBowes was declared lsquounfit to be a memberrsquo afterhe was convicted of GBH The committeeexplained in its ruling that the grievous assaulton lsquoMr Arsquo and his subsequent conviction for itare plainly acts likely to bring discredit onhimself the ICAEW or the profession ofaccountancy ldquoIt is inexcusable andunacceptable for a member of ICAEW(provisional or otherwise) to behave in this waytowards another personrdquo said the committee He was also ordered to pay costs of pound2599

Ms Mary AdeyelaAdeyela ceased to be a provisional member andbecame ineligible for re-registration again for aone-year period She had been found guilty ofstealing pound6826 of vouchers from an employerThe Judge said that the theft was opportunisticand that Adeyela had shown remorse She hadalso been burdened with looking after a familymember Her immediate custodial sentence ofsix months was suspended for two years TheJudge also noted that while she had shownremorse she kept using the vouchers for a five-year period Adeyela wrote to the ICAEW in 2013to self-report that she had been charged with atheft that took place in 2008 Although heroffences occurred prior to a training contract thetribunal said her conduct was likely to bringdiscredit upon herself the institute or theprofession of accountancy and was therefore inbreach of Disciplinary Bye-law 4 (1) (a) Thetribunal took into account Adeyelarsquos means anddid not make an order for costs

Mr Shahnawaz SeehootoorahThe complaint against Seehootoorah was that heallowed a CV to be submitted in support of a jobapplication saying he achieved a lsquoBrsquo grade in hisEnglish AS level when this was incorrect as hehad in fact achieved a lsquoDrsquo grade Interestinglythe defendant told the disciplinary committeethat the lie was immaterial as it was irrelevant tohis employment The counter to this is the factthat this employer thought the matter so seriousthey terminated his employment The tribunalsaid the assertion misses the point Therelevance of the grade is not in issue the actthat it was falsely given to someone relying onthe accuracy of what is said is the issue Thetribunal declared that the defendant cease to bea provisional member and be ineligible for re-registration as a provisional member for a periodof two years He was also fined pound750 PQ

PUNISHMENTSPQ Nov 15 p26-27 q9 ccmqxp_Layout 1 06102015 1352 Page 3

PQ ACCA exam papers


WHAT THE ACCA SAIDhellipWhere have the exam papersgone The ACCA has providedsome answers to our questions

What information has the ACCA made availableto students and lecturers about what now isavailable after each sitting (ie exam paperpublicationanswersetc)Students have been informed of this throughStudent Accountant and lecturers via Teach ndashfor example the policy is clearly explained athttpaccateachnewsweavercoukTeachAccounting13y11tc9hpha=5ampp=49229284ampt=25212185

With the introduction of the four examsessions we will continue to publish the samenumber of exams two per year and at the sametimes after the December and June examsessions These exams will be compiled fromquestions selected from the two precedingsessions That is they will not reflect the entireSeptember or December exam but will containquestions most appropriate for students topractice The questions will be chosen by theexamining team when the papers are set Thispaves the way towards CBE being introduced inSeptember 2016 when there will be multipleversions of exams available in any single sessionand it would not be possible for all questions to

be published We will still continue to publishthe content of two exams a year of writtenquestions for practice however and the

question banks published by our ApprovedContent Providers will contain these questionsand suggested solutions updated as necessaryas noted above

We believe these changes highlight clearly theresources that can add most value to studentsrsquoexam preparation and will ensure students usetheir study time most effectively

So for example this September ndash what are youmaking available post examThe sample exam that we will publish after theDecember 2015 session will contain some of theSeptember 2015 questions as explained aboveThis is the policy going forward And we arecommitted to keeping everyone informed via ourwebsite Student Accountant and also Teach

Is all this on the ACCA website ndash wersquore just notsure where it ishellipFor students all the exam resources are athttpwwwaccaglobalcomukenstudentexam-support-resourceshtml All this has been statedclearly on our website within the examresources section on the landing page for pastexam papers under the heading lsquoFour examsessionsrsquo (link is to P1 as an example)httpwwwaccaglobalcomukenstudentexam-support-resourcesprofessional-exams-study-resourcesp1past-exam-papershtml PQ

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on the GrowthAccelerator

programmerdquo

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A4G Bookkeeping and Payroll LLP

The Institute of Certified Bookkeepers

pq nov 15 p28-29 q9 ccmqxp_Layout 1 08102015 1048 Page 31

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ACCA exam papers PQ

The ACCA is no longer publishing exampapers and answers So what do PQs andlecturers think of this move

It has come as a shock to many PQsthat the ACCA will no longer bepublishing the exam paper and

answers Instead after the September andDecember exams the ACCA will beproducing a lsquohybridrsquo of the questions andanswers from both papers The same willhappen post MarchJune This follows fromthe Associationrsquos announcement that it willno longer be publishing the MCQs post-exam

So what asked one part qualified is thejustification for not publishing past papers

One tutor Sunil Bhandari said heunderstood why the ACCA have taken thedecision but believes the timing is a majorissue The September exams were hethinks the first set by teams and not anindividual examiner That means a changein style and everyone really needs to seehow that affects the paper

Many tutors have told PQ that studentsshould have the right to see the questionsthey have paid for ldquoThere hasnrsquot been areduction in the exam feesrdquo explained onetop tutor Seeing the paper is obviously morecritical for those who fail ndash they need tounderstand why they werenrsquot successfulBut tutors think the ACCA wants to build upa bank of section B questions for when theygo computer based

The big thing for many students is thefact that past exams and answers were afantastic free resource So having no exampapers and answers to look at is seen by

What happened to the examquestions and answers

many as a detrimental step As one traineesaid ldquoIt doesnrsquot allow PQs to see thestandard of answers the examiners requireat each sittingrdquo

Another PQ wondered whether the ACCAwas making it more difficult to pass Yetanother felt the ACCA was balancing theincrease in sittings with making it harder bynot sharing past exam questions andsuggested answers

Students were also worried they would nolonger be able to pick up on the changesmade to the syllabus if they donrsquot see thepapers Self-studiers felt they would becomeeven more resource-deprived

For some tutors a big unansweredquestion is who will now be independentlychecking the quality of the exam While theACCArsquos own procedures are seen as robustthere is a genuine worry that the ACCA wasclosing off any ability to complain ldquoWhere isthe transparency nowrdquo asked one

If the ACCA was in doubt about whatstudents want then they need to look at arecent OpenTuition poll It asked its PQs ifthe ACCA should publish QampAs for theSeptember exams Thousands respondedand 96 of those said a big fat lsquoyesrsquo PQ


30

PQ CIPFA spotlight


MAKING TAX

WORKWhat made you pursue acareer in finance andaccounting and why publicservices Irsquoll admit

becoming an accountant was not my careerplan There is a misconception that it can lead tovery tedious technical work I worked in afinance role for Somerset County Council after Igraduated from university and found I enjoyedthe work and enjoyed the challenge

I wanted to work in the public sector out of adesire to make a difference and to contribute tosociety The work done in public services ishugely important to everyonersquos lives whichmakes it a very challenging and highly rewardingcareer Being able to be a part of ensuring thebest use of taxpayersrsquo money was hugelyappealing to me I also wanted to maintain awork life balance while developing myself in arewarding job ndash I didnrsquot want to work to makemoney for a corporate entity

Why did you choose CIPFA rather than anotheraccountancy qualification My primary ambition

was to work in the public sector When I came tochoose my qualification I wanted one whichwould help me in my job and which gave abreadth of learning From the perspective ofaccountancy content there didnrsquot appear to bemuch between the main qualifications andCIPFA ensured that I would study how financeworks in various areas within the public sector

How was your study route funded Were yousponsored by your current employer I joinedthe Home Office on the Civil Service FinancialManagement Development Scheme (now theCivil Service Finance Fast Stream) a programmetraining graduates who will become the futurefinance leaders in the civil service The schemeoffered a wide variety of job placementsalongside funding study towards a professionalaccountancy qualification

After nearly two-and-a-half years in the HomeOffice I was promoted to a permanent role inHMRC which I started as I sat my final Diplomalevel exams As part of the transfer HMRCagreed to fund my Strategic level studies

Which entry route did you take to study CIPFAI studied maths at university so when I joinedthe FMDS I took CIPFArsquos graduate entry route Having two yearsrsquo experience working for acounty council before joining the Home Officeand starting my CIPFA studies helped give me awider view across the public sector but it wasnot a level of experience to take any other entryroute

What do you actually do at work I lead a teamat the heart of HMRCrsquos financial managementMy team report the departmentrsquos financialposition to HM Treasury work with HM Treasuryand other government departments on fundingissues and provide financial managementinformation to Cabinet Office

There is no such thing as a typical day ndash a lotof my work stems from the changing politicaland financial climate In the last six months Ihave helped deliver an Autumn Statement twoBudgets and we are just entering a SpendingReview Itrsquos varied work which is very challengingbut highly rewarding

Which aspectsmodules of your course have youenjoyed the most I particularly enjoyedengaging in debate around public policy and theimpact for public finance professionals andFinancial Management learning aboutinvestment appraisal techniques that are often sovital in the current financial climate whendeciding how to utilise a very limited pot ofpublic services money

Would you recommend the CIPFA qualificationto other students If so why From anaccounting perspective from what Irsquove seen ofthe unique nature and intricacies of localgovernment finance specialist study is veryhelpful From a broader perspective CIPFAcovers a wide range of current related issuesthat help obtain the wider skill set needed toadvance within the public sector

How does the qualification help you in yourday-to-day tasks Part of my role is takingcomplex financial information and presenting itin a concise and accessible way to non-financecolleagues including senior leaders ThroughCIPFA I have the knowledge and expertise tounderstand and communicate such informationas well as an appreciation of the bigger pictureand potential viewpoints of those outside thefinance profession which allows me to tailor mymessages

What are your ambitions I recently achieved asecond promotion at HMRC to a grade wheremost staff have several years of post-qualificationexperience Irsquove also just passed my StrategicLevel exams so in the next few years I will beconsolidating and expanding my skills at thislevel

I can see myself staying at HMRC for theforeseeable future gaining experience in avariety of roles and doing my part to help realisethe organisationrsquos long-term vision

Looking further ahead Irsquoll take things as theygo but would be interested in working in othergovernment departments with a view tobecoming a finance director one day PQ

Matt Jones (pictured) External Financial ManagementLead at HMRC tells PQ what itrsquos like to work for the

high-profile agency and outlines his career path to date


THE ULTIMATE WINNER

31

ultimate giveaway PQ


We catch up with Laura Todd thewinner of a fantastic five-day CIMAstrategic level intensive coursecourtesy of Reed Business SchoolOh and she passed

Tell us a little bit about your background Myroute into CIMA and management accountingwas really decided by my choices immediatelyfollowing A levels The majority of my accountingknowledge came from learning while workingThe subjects I studied although very enjoyablewere not directly linked to accounting (PEbiology and psychology) and unlike manystudents my age I opted to head straight intowork and gain experience in a variety of differentfinance roles I believe my choice not to go touniversity has not put me at a disadvantage incomparison to my peersWhat did you think of the Reed BusinessSchool intensive course Do you prefer learningthis way or the more common approach tolearning over a period of a few weeks I thinkthe structure of the course was an extremelygood way to study for the exam Before thetuition started at the beginning of the weekDavid Harris our tutor bet that we would havetaken so much in over the duration of the course

that we would feel ready to sit the exam rightawayWhat did you think of the work and studyenvironment at RBS Absolutely beautiful Notwhat you expect when you go to do anaccountancy course for five days A wonderfullocation very relaxing and most importantly nodistractions Over the five days I was completelyfocused on the course content it provided a

perfect opportunity for me to fully immersemyself in studyingHow well has the course prepared you for theexam I always get nervous going in to any examespecially the strategic case study Practising thetwo tutor-marked mock scripts under examconditions really helped me prepare The coursehas been excellent I really believe I haveprepared in the best possible way PQ

To the Manor born winner Laura Todd (front row second left) with fellowstudents and ex-CIMA examiner David Harris who ran the course at The Manor

Reedrsquos next strategic case study course runs from 11ndash15 November

ENHANCE YOUR ACCOUNTING CAREER with GUARANTEED WORK PLACEMENT

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For more information Visit wwwthetrainingplaceorg

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32

PQ careers


WHAT SKILLS DO YOU NEEDKaren Young discusses theimportance of developing the skillsthat employers are looking forEarlier this year Hays Accountancy amp

Finance sought to find out more abouthow employees rated their skills and how

this compared with their employerrsquos views of theirteamsrsquo skills We found that there was a differencebetween how capable employees thought theywere and how employers deemed them to be Asthe general outlook for finance professionals in theUK is positive and PQ accountants are very muchin demand it is important that you todevelop the skills employers arelooking for early on in your career andcontinue to prioritise your ownprofessional development to keep upwith the needs of the industry

We found the skills that needed tobe developed were the understandingof compliance and legislativeframeworks and technical knowledge both ofwhich you will learn as you complete your studyand your experience within the finance worldgrows However commercial awareness washighlighted as a key area for development yet lessthan half of finance professionals who cited this ascritical to their success were taking steps to

actually develop this skill There was also greatimportance on developing lsquosoft skillsrsquo

Review and improve your soft skillsThe result of the Hays Accountancy amp FinanceCapability Gap has highlighted that in the key softskills of communication organisation and timemanagement and problem solving financeprofessionals rate their proficiency far higher thantheir employers deem them to be To improve anddevelop these seek out feedback from yourmanager on where your skills may be lacking andask whether you can have access for furthertraining or development This will ensure you can

thrive in your current job and giveyou an advantage when going for apromotion

Utilise your connectionsUse your connections and contactsto develop your knowledge of theindustry and area in which youremployer operates in order to

develop your commercial awareness Both of ourreports the DNA of a Partner and the DNA of aFinance Director found that finance leaders saidtheir top tip for the next generation of financeprofessionals was to be more commercially awareTo develop your commercial awareness meet stafffrom other departments ask what they do and the

challenges they face in order to equip yourself witha better understanding of how the organisationoperates

Attend networking eventsYou need to know whatrsquos happening in the financedepartments in other organisations and industriesto help get new ideas that you can develop in yourown work Attend institute and other commercialevents to build a network of connections in thefinancial world and beyond as these connectionscould prove really useful to you and valuable inthe future

Our research found that some of you may feelday-to-day activities can get in the way ofprofessional development but that your employersare recognising the need to embrace training Ifyou and your employers both commit to developthe skills you need through your own proactiveindependent learning and through formal trainingand development you can unlock your potential

Make sure you put yourself in the best place todevelop in your current role and give yourself themost competitive advantage when going for apromotion or of course when looking to move to anew job

For more information and access to jobopportunities visit wwwhayscoukaccountancybull Karen Young Director Hays Accountancyand Finance

PQ

Karen Young



careers PQ

33

WE REVIEW THE BOOKS YOUSHOULD BE READING

Rise of the Robots Technologyand the Threat of a JoblessFuture by Martin Ford (BasicBook pound1899)

Our front cover story shows thatthe robots are coming andMartin Ford explains in his latestbook that artificial intelligencewill transform every sector of theeconomy ndash nowhere and no oneis safe

Ford claims we are at a majorcrossroads and are about towitness a fundamental shiftfrom tasks being performed byhumans to a world where themachines rule the workplace We

could be talking economiclsquoarmageddonrsquo for manyRemember software is nowdriving cars and even markingessays and exams ndash so what elsecould they do

The winners in thisAI new world will belsquono onersquo says Fordwith the losers thehuman race The riseof the robot economycould bring a world ofplenty leisure healthcare and education forall Or will it create aworld of inequalitymass unemployment and a warbetween rich and poor

So what is Fordrsquos answerWell it is a so-called lsquocitizen

dividendrsquo where everyone isprovided with a minimum basicincome (this has not gone downtoo well with many economists) Most of the experts believe (or is

that hope) that thereis a natural cycle ofcreative destructionWe got through theshift from agriculturalsocieties to theindustrial age andmanufacturing declinewas replaced by therise of the servicesector But it may be astep too far once the

robots are in chargePQ rating 55 So you think nomachine could do your jobThen read onhellip

Truth about psychometrics As you move up the career

ladder many of you will be askedto sit psychometric tests to getyour next great promotionHowever thereappears to be somedisagreement abouthow useful they areSome psychologistswant to introduce anew category ndashlsquohonestyhumilityrsquoWhile the current tests measurecertain aspects of personalitythey seem to be failing to pick up

individuals who are likely to cheatthe system

Men lsquofrightened to helprsquoWomen may be failing toadvance at work becausesenior men could beterrified to offer assistanceto their female colleagues incase their offers of help aremisconstrued as sexualharassment In her booklsquoSex and the Officersquo Kim

Elsesser writes that the furoreover sexual harassment hasbackfired on women Many men

now feel it is too risky for them toforge professional friendshipswith female co-workers she said

Donrsquot be a team playerNew research shows that

your chance of getting a job lastsjust three minutes and 14seconds ndash the average timeemployers spend looking at CVsApparently recruiters get hotunder the collar and tie if your CVcontains spelling or grammaticalerrors are casual in tone andfeature overused phrases such aslsquoteam playerrsquo and lsquoa hard workerrsquo

In brief

The PQ Book Club

QWhen can I start using lsquopartqualified ACCArsquo on my CV and

job applications Is it somethingemployers look at

AThere really isnrsquot a clear answerto this one Always be as

transparent as possible with thedetails you provide so for example ifyou are referring to yourself as partqualified due to exemptions thenstate that on your CV If you havepassed one or two papers and havefairly minimal accounting experiencethen you may run the risk ofunintentionally misleading hiringmanagers by suggesting you arefurther along in your studies than youactually are

Realistically you may be better offwording it differently such as lsquoACCAstudier one exam passedrsquo orsomething similar Generally a goodrule to follow would be to refer toyourself as part qualified once youhave passed the first level of papers ndashfor example with ACCA theFundamentals

Employers most definitely look atand scrutinise where you arecurrently at with your studiesincluding any first-time passesexemptions and modules that havebeen a potential area for concern Forexample if an employer is looking fora junior level accountant with abackground in audit but you are yetto pass the F8 ACCA module (Auditand Assurance) then this could bean area of concern for the hiringmanager Again by not stating thisyou run the risk of misleadingprospective employers

Keep it transparent and you putyourself in the best possible positionHiring managers want as muchinformation as possible far better togive it to them than have them forceit out of you at interviewbull Contact PQ magazine with yourcareer lsquoissuesrsquo ndash simply emailgrahampqmagazinecoukNext month What are thedisadvantages to lsquojustrsquo being partqualified I dont want to sit any moreexams but I am wondering if I amcommitting career suicide

Be as open andhonest on your CVas you can saysWalker DendlersquosJordan Dodds

YOUR CAREERPROBLEMS SOLVEDndash THANKS TO

Vanessa Lelandais 32 is a CIPFA accountant based in Luxembourg for the past threeyears She has a degree in Finance amp Accounting from Dauphine University Paris andher ambition is ldquoto be the first French person to understand British humourrdquo

Life at NATO

What time does your alarmclock go off on a workingday 545amWhatrsquos the first thing you dowhen you get to your deskGreet my colleagues and checkmy emailsWhatrsquos on your desk My PCphone pens stamps files a littleorchid sweets for my visitors darkchocolate for me a little woodenturtle from Cape Verde and ananti-stress ball brought back fromthe last CIPFA general meetingWhatrsquos the best thing aboutwhere you work The greatteam there is strong solidarity anda very good working atmosphereWherersquos your favourite placeto go for lunch An Italian nearwork ndash everything is homemadeWhich websites are yourfavourites and why BBC

News The Economist Le FigaroLe Monde Les Echos ndash itrsquosimportant to be informed Alsovarious secondhandauctions sitesndash I am keen on antiquitiesWhich websites do you usefor work Our intranet customersites translators ndash and CIPFAHow many hours a week doyou spend in meetings Onaverage four hoursWhat time do you leave theoffice Usually by 7pmHow do you relax Going to fleamarkets out with friends readingballroom dancing cinemaWhatrsquos your favourite tippleAperol Spritz Otherwise I likewhisky and lots of French winesHow often do you take workhome with you Never ndash it isforbidden in our organisationWhat is your favourite TV

show Thalassa (a French showabout human activities related tothe sea) I have a boat licence ndashriver and coastalSummer or winter Summerfor the barbecuesPub or club PubWho is your hero JoseacutephineBaker born in a very poor familywas considered as the first blackstar She was liberated ambitiousinvolved smart and generous If you had a time machinewhere would you go As aFrench woman I would have tochoose the lsquoBelle Epoquersquo If you hadnrsquot chosenaccountancy where mightyou be right now My parentswere bakers so I am a trader atheart I like the contact with thecustomer helping people andsharing my knowledge

PQ Nov 15 p33 q9qxp_pq oct07-p31 08102015 1039 Page 31

opening doors

Retail Management Accountant

Travel and Tourism Surrey

t5Pb13

t$$$$JOBMJTU

t5IFTVDDFTTGVMDBOEJEBUFXJMMTUFQJOUPBSPMFXIJDIPGGFST

GBOUBTUJDMPOHUFSNDBSFFSQSPHSFTTJPOJOBIJHIMZWJTJCMF

BOEDFOUSBMSFUBJMmOBODFSPMF

t8JMMCFSFTQPOTJCMFGPSBMMPXJOHCVTJOFTTMFBEFSTUP

VOEFSTUBOEUIFmOBODJBMJNQMJDBUJPOTPGBMMCVTJOFTT

EFDJTJPOT13QSPWJEJOHTVQQPSUBOEBOBMZTJTBDSPTTWBSJPVT

EFQBSUNFOUT

t3FTQPOTJCJMJUZGPSBMMmOBODJBMSFQPSUJOH13JODMVEJOHQSPmUBOE

MPTTTUBUFNFOUT13BOEUIFFGmDJFOUBDDVSBUFEFMJWFSZPG

NPOUIFOESFTVMUT

t5SBDLJOHCVTJOFTTQFSGPSNBODFBOENPOJUPSJOHSFTVMUT

t5SBWFM3FUBJM5FDIOPMPHZJOEVTUSZFYQFSJFODFQSFGFSSFE

t1SPWJEJOHTUSPOHmOBODJBMDPOUSPMTJOPSEFSUPNBYJNJTF

QSPmUBOEDPOUSPMDPTU

Management Accountant

Support Services Surrey

t5Pb13

t$$$$1BSU2VBMJmFE

t5IFTVDDFTTGVMDBOEJEBUFXJMMKPJOBGBTUQBDFEUFBNUIBU

FNQIBTJTFTEFWFMPQNFOU13JOBSPMFUIBUXJMMCPUIDIBMMFOHF

BOEFYDJUFUIFN

t3FTQPOTJCMFGPSmOBODJBMQFSGPSNBODFSFQPSUT13CBMBODF

TIFFUSFDPODJMJBUJPOTBOEBTTJTUJOHXJUIBVEJUQSPDFEVSFT

t5IFZXJMMUBLFSFTQPOTJCJMJUZGPSQFSJPEFOEDMPTF

QSPDFEVSFT13BMPOHXJUIJOWPMWFNFOUJOUIFRVBSUFSMZ

CVEHFUJOHBOEGPSFDBTUJOHQSPDFEVSFT

t1SPWJEFTVQQPSUUPLFZCVTJOFTTTUBLFIPMEFSTJOUIF

mOBODJBMDPOUSPMBOESFQPSUJOHPGWBSJPVTCVTJOFTTVOJUT

t1SPWJEFTVQQPSUJOUIFDPNQMJBODFPG4BSCBOFT0YMFZ

DPOUSPMT

t1SFWJPVTFYQFSJFODFJOQFSJPEFOEDMPTFQSPDFTTFT

FTTFOUJBM134BSCBOFT0YMFZFYQFSJFODFQSFGFSSFE

TEJOGPXBMLFSEFOEMFDPVLwwwwalkerdendlecouk

redefining mOBODJBMSFDSVJUNFOU

034_PQ 1115_PQ 1209 000 05102015 0923 Page 7

TRAINEE ACCOUNTANTACA GRADUATE ROTATION SCHEME City of London pound22000 + support for the ACA qualification

This private equity-backed and rapidly expanding restaurant group has recently launched

an ACA graduate scheme Due to recent acquisitions and an increasingly complex business

model the organisation is in need of analytical and commercial decision making support to

work alongside a technically astute accounting and finance team

The scheme will rotate through each area of the finance function including transactional finance

management reporting financial analysisFPampA and statutory accounting in order to give you

the very best possible start to your career in finance

You will have an exceptional academic background alongside first-class communication

skills and ideally have some work experience gained from an internship or placement year

Ref 2352793

For more information contact Dominic Morton on 020 3465 0018

or email dominicmortonhayscom

hayscoukpq

copy Copyright Hays Specialist Recruitment Limited 2015 HAYS the Corporate and Sector H devices Recruiting experts worldwide the HAYS Recruiting experts worldwide logo and Powering the World of Work are trade marks of Hays plc The Corporate and Sector H devices are original designs protected by registration in many countries All rights are reserved AF-13866

Sorted thanks topqjobscouk

PQ jobs pqjobscouk

035_PQ 1115_PQ 1209 000 01102015 1540 Page 7

Farnham office 01252 718777

farnhamhowett-thorpecouk

Weybridge office 01932 901900

weybridgehowett-thorpecouk

aim your career sights higher

wwwhowett-thorpecouk

036_PQ 1115_PQ 1209 000 02102015 1019 Page 7

SUCCESS

Want to climb up

the career ladder

Let us help you with

your next step

Register today with Reed Accountancy

reedglobalcomaccountancyjobs

Reed Specialist Recruitment ReedAccountancy Reed AccountancyFollow us

About you

Title

First name

Surname

Company name

Department

Full postal address Home Work

Postcode

Phone

Email

Study please tick a box in 1A or 1B

1A Please indicate accountancy body you belong to and tick the box of the next set of exams

you are hoping to sit

ACCA CAT F1-3 F4-F9 P Papers

CIMA Certificate Operations Management Strategic T4

CIPFA Certificate Diploma Strategic

ICAEW CFAB Professional Advanced

ICAS TC TPS TPE

Tax ATT CTA

AAT Level 2 Level 3 Level 4 Member

1B Studying for an accountancy degreeMBAMSc Year 1 Year 2 Year 3

Do you work in accountancy and finance Yes No

If yes what is your job title

How do you want to receive your PQ magazine

Please tick your preferred mode of delivery for your free monthly magazine

Online (please supply email address) By post (UK only)

Sign below to receive your monthly PQmagazine totally free

Sign hereDate

Please tick here if you do not wish to receive direct marketing promotions from other companiesPQ magazine reserves the right to refuse a free copy of the magazine if the applicant does not comply with the terms andconditions of circulationWe will use your details to send you a copy of the magazine and any further information we feelwould be of use

PQmagazineThe easiest way to get your free monthly copy is to go online at

wwwpqmagazinecouk or you can fill in the form below and send it to

PQ Magazine 4th Floor Central House 142 Central Street London EC1V 8AR

037_PQ 1115_PQ 1209 000 02102015 1019 Page 7


PQ got a story funny or serious you want to share Email grahampqaccountantcom

W E V E G O T T H E L O Trsquo

Terms and conditions One entry per giveaway please You must send your name and address to be entered for the draw All giveaway entries must bereceived by Friday 13 November The main draw will take place on Monday 16 November 2015

TO ENTER THESE GIVEAWAYS EMAIL GRAHAMPQACCOUNTANTCOM38

WHAT ARE YOU READINGPQ magazine editor Graham Hambly has only missed oneACCA agm in about 20 years Yes he really is that sad As isthe custom he meets up with Professor Prem Sikka for theirannual lunch (sometimes PQ throws in pudding as well) Thevenue for luncheon this time was the Penderel Oak pubwhich actually has real books on its shelves rather thanwallpaper that looks like books Bizarrely one of the tomeswas a very old Tolley Orange Tax Handbook ndash and PQcouldnrsquot resist a quick browse The agm itself had 11resolutions to get through with one calling for an end to thepractice of delegated proxy votes Unfortunately it was lost bythe President using his proxy votes Can that be right

CANrsquoT YOUBEHAVE Accountants arenrsquot the prudish kindare they Whatever the myth itappears they want to put paid tooffice romances New research fromCareersinAudit found that seven in10 accountants believe there shouldbe a ban on office relationships ndashparticularly if those involved workclosely or one party reports to theother Many of those calling for aban believe that inter-officerelationships can come across asunprofessional They said thatbusiness and personal lives shouldnot be mixed as they can bedetrimental to the organisation aswell as to the individualrsquos careerldquoItrsquos abhorrentrdquo exclaimed oneaccountant Interestingly 54 ofaccountants said they would notkeep quiet if they knew of an inter-office relationship taking place

ONE WAS NOT AMUSEDThe Queen recently became the longestserving monarch after surpassing QueenVictoria with a reign of more than 63years and 216 days This got us thinkingabout our very-own lsquoQueenie storyrsquo Backin 2009 we sent Lizzie one of ourmagnificent lsquoI Love Taxrsquo t-shirts andwondered if she would take a picture ofherself wearing it for us on ChristmasDay We also sent one to Boris and theChancellor of Exchequer Her Maj wasthe only one who refused our gift andkindly sent it back along with a lovelyletter courtesy of one of her ladies inwaiting

MR MAGIC MANChartered accountant Mark Lee was a starturn at the recent ICPA conference inDaventry What many people donrsquot know isLee is also Treasurer of the Magic Circleand knows a trick or two Newsnight onceasked him on to do some tricks while

talking tax to show accountants arenrsquot boring The problem wasLee had two minutes of rehearsed material but only 30 secondsfor his spiel and trick Lucky he had his trusted pom-poms withhim they never let him down

GETTING THEIMAGE RIGHT

First it was Messiand his dad Jorgenow BarcelonarsquosJavier Mascherano

has been charged with taxfraud He has been accused ofdefrauding the Spanish taxauthorities of just over pound1mItrsquos those image rights that areagain causing the problemsThe authorities claim theArgentinian has set upcompanies in both Portugaland the US to help concealearnings The charges relate to2001 and 2012

AN ARCHITECT OFCORBYNOMICS Jeremy Corbynrsquos economicpolicies have given rise to anew word ndash lsquoCorbynomicsrsquo Itmay surprise you to know oneof the chief architectrsquos behindthese policies is economistand chartered accountantRichard Murphy (his day job isdirector of Tax Research UK)A Quaker Murphy is a keyplayer in the Tax JusticeNetwork and has estimatedthat pound25bn is lost annuallyfrom the UKrsquos tax coffers dueto tax avoidance each yearThat is a bit more thanHMRCrsquos own estimate

HOW TO BOOST YOUR MEMORYDo you want to follow in the footsteps of the memorymaster to make your memory bigger better andsharper We have three copies of lsquoHow To Develop ABrilliant Memoryrsquo by Dominic OrsquoBrien to give away thismonth The eight-time world championrsquos book provideswhat he says are proven ways to enhance your memoryweek-by-week The book comes with exercises andtests and you can use your scores to see how yourmemory is improving Donrsquot forget to enter this oneTo enter this giveaway all we need is your name andaddress ndash and thatrsquos it Email these details to

grahampqaccountantcom heading up your email lsquoBrilliant memoryrsquo

TEST YOUR BRAINIQ tests are now routinely encountered in recruitment for many jobs

lsquoTest Your IQrsquo which we are giving away this monthcontains IQ test questions written and compiled byexperts complete with a guide to assessing yourindividual performance By studying the differenttypes of test and recognising the different types ofquestion you can improve your test scores andincrease your IQ scoreWe have three copies of this book to give away Ifyou want to win one send us an email headed lsquoTestYour IQrsquo plus your name and address

pq nov 15 p38 q9 ccmqxp_pq aug 13 fun 06102015 1356 Page 42

M A N C H E S T E R

wwwLSBFmanchestercomPQ

Classes start 23 October

REGISTER NOW

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Revise for your

December exams on

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and Live Online

ACCA

REVIS

ION

CO

URSES

FREE LIVE ONLINE

LECTURES

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COACHING

039_PQ 1115_PQ 1209 000 02102015 0950 Page 7

ACCA REVISION COURSES AT FBT

APPLY NOW

Call us now 0121 616 3370 or find out more

at wwwFBT-globalcomPQ

More flexible than ever

Revise on weekdays and weekends

on-campus and catch up in real time

with free Live Online lectures

ŨAward-winning online platform

ŨQuestion Based Days ndash only pound190

ŨOne-to-one coaching scheme

Classes start on

24 October

040_PQ 1115_PQ 1209 000 02102015 0950 Page 7

LowRes001_PQ 1115v2

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LowRes005_PQ 1115

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LowRes007_PQ 1115v2

LowRes008_PQ 1115

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LowRes040_PQ 1115

Andrew Symons

Kaplan ACCA student

Hurry enrol now before 2nd November to save pound50

01908 540 068 wwwkaplanfinancialcoukaccarevision

Available when you book both Revision amp QBD courses online for the same paper and sitting from 15th October to midnight

on 2nd November Offer available for ACCA Skills Essentials amp Options

Save pound50 when you enrol on both

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Revision courses Identify key examinable areas

Highlight important exam techniques

Complete exam standard questions

Individual amp group question debriefs

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Give yourself the best chance of passing

Question Based Day (QBD) Exam questions under timed conditions

Develop technique amp time management

Personalised constructive feedback

Highlight strengths amp areas to improve

Recorded debriefs to focus on

important areas

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Age 16-18



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PQ careers
















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Karen Young



careers PQ

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In brief

The PQ Book Club











Life at NATO





opening doors



t5Pb13

t$$$$JOBMJTU







EFQBSUNFOUT



NPOUIFOESFTVMUT




QSPmUBOEDPOUSPMDPTU



t5Pb13

t$$$$1BSU2VBMJmFE



BOEFYDJUFUIFN









DPOUSPMT





034_PQ 1115_PQ 1209 000 05102015 0923 Page 7











Ref 2352793



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Ł 6)$2

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In brief

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t5Pb13

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SUCCESS

Want to climb up

the career ladder


your next step




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Title

First name

Surname

Company name

Department


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Phone

Email








ICAS TC TPS TPE

Tax ATT CTA









Sign hereDate





037_PQ 1115_PQ 1209 000 02102015 1019 Page 7




















M A N C H E S T E R



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0161 669 4272

Revise for your

December exams on

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ACCA STUDY MANUALS

201516

Ł 6)$2

00$23

Ł 2)44$9

72Ů7))amp45423

Yoursquoll also get

Ł 2$$)6$)$3$33)

40)952()$

Ł 2$$$334

)4254296)$2$(

00$2

ORDER ONLINE AT

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or call 03331 307 815




92

Pass Rates

up to


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the new CIMA method




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CIMA Strategic 2015


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007_PQ 1115_PQ 1209 000 08102015 0925 Page 7


PQ news




ROBERTBRUCE















CIMA EXAM RESULTS

JOBS OF THE MONTH












In brief

ShaneBalzan










READY FOR


Case Study Course

you will walk into

your next exam

with confidence


PLUS YOU GET MORE


mock exams




BENEFIT FROM


your score





009_PQ 1115_PQ 1209 000 02102015 0948 Page 7


PQ news



































011_PQ 1115_PQ 1209 000 02102015 0949 Page 7


PQ news



CARLLYGO















In brief








VILLAGE LIFE











013_PQ 1115_PQ 1209 000 01102015 1533 Page 7









14

PQ ACCA F9 paper

PQ your wellbeing











PQ















PQ


FULL RECOGNITION








PROFESSIONAL

MEMBERSHIP





015_PQ 1115_PQ 1209 000 02102015 1241 Page 7









16

PQ Awards 2016


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THE CATEGORIES

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bull NQ of the Year





















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18

PQ CIMA E2 paper



THE WRITE STUFF









wwwficouk

020 7323 9636


019_PQ 1015_PQ 1209 000 01102015 1533 Page 7

20

PQ ACCA F7 exam







































NO ROOM FOR ERROR












worth two marks


15 marks




















point than before


















in)















scenario






group





deferred element


depreciating asset









PQ



Succeed with us

ACCA 100 pass rate


CIMA 100 pass rate


ICAEW 100 pass rate





other provider






route to success




Call us

01608 674 224





021_PQ 1115_PQ 1209 000 01102015 1534 Page 7






















































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PQ


025_PQ 1115_PQ 1209 000 08102015 1414 Page 7


PQ discipline

























discipline PQ












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programmerdquo







get





sessions




dedicated tutor









Offer open until


is an opportunity

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THE ULTIMATE WINNER

31
















Ÿ




Age 16-18



32

PQ careers
















PQ

Karen Young



careers PQ

33



















In brief

The PQ Book Club











Life at NATO





opening doors



t5Pb13

t$$$$JOBMJTU







EFQBSUNFOUT



NPOUIFOESFTVMUT




QSPmUBOEDPOUSPMDPTU



t5Pb13

t$$$$1BSU2VBMJmFE



BOEFYDJUFUIFN









DPOUSPMT





034_PQ 1115_PQ 1209 000 05102015 0923 Page 7











Ref 2352793



hayscoukpq



PQ jobs pqjobscouk

035_PQ 1115_PQ 1209 000 01102015 1540 Page 7







036_PQ 1115_PQ 1209 000 02102015 1019 Page 7

SUCCESS

Want to climb up

the career ladder


your next step




About you

Title

First name

Surname

Company name

Department


Postcode

Phone

Email








ICAS TC TPS TPE

Tax ATT CTA









Sign hereDate





037_PQ 1115_PQ 1209 000 02102015 1019 Page 7




















M A N C H E S T E R



REGISTER NOW

0161 669 4272

Revise for your

December exams on

evenings weekdays

and Live Online

ACCA

REVIS

ION

CO

URSES

FREE LIVE ONLINE

LECTURES

EXPERT

TUTORS

ONEndashTOndashONE

COACHING

039_PQ 1115_PQ 1209 000 02102015 0950 Page 7


APPLY NOW










Classes start on

24 October

040_PQ 1115_PQ 1209 000 02102015 0950 Page 7

LowRes001_PQ 1115v2

LowRes002_PQ 1115

LowRes003_PQ 1115

LowRes004_PQ 1115

LowRes005_PQ 1115

LowRes006_PQ 1115v2

LowRes007_PQ 1115v2

LowRes008_PQ 1115

LowRes009_PQ 1115

LowRes010_PQ 1115v3

LowRes011_PQ 1115

LowRes012_PQ 1115

LowRes013_PQ 1115

LowRes014_PQ 1115

LowRes015_PQ 1115

LowRes016_PQ 1115

LowRes017_PQ 1115

LowRes018_PQ 1115v2

LowRes019_PQ 1115

LowRes020_PQ 1115v2

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LowRes023_PQ 1115

LowRes024_PQ 1115

LowRes025_PQ 1115v2

LowRes026_PQ 1115

LowRes027_PQ 1115

LowRes028_PQ 1115v2

LowRes029_PQ 1115

LowRes030_PQ 1115

LowRes031_PQ 1115v2

LowRes032_PQ 1115v2

LowRes033_PQ 1115

LowRes034_PQ 1115

LowRes035_PQ 1115

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or call 03331 307 815




92

Pass Rates

up to


BPP Momentum


the new CIMA method




Peter Gregory

CIMA Strategic 2015


programmes with BPP







Try CIMA for free






007_PQ 1115_PQ 1209 000 08102015 0925


PQ news




ROBERTBRUCE















CIMA EXAM RESULTS

JOBS OF THE MONTH












In brief

ShaneBalzan










READY FOR


Case Study Course

you will walk into

your next exam

with confidence


PLUS YOU GET MORE


mock exams




BENEFIT FROM


your score





009_PQ 1115_PQ 1209 000 02102015 0948 Page 7


PQ news



































011_PQ 1115_PQ 1209 000 02102015 0949 Page 7


PQ news



CARLLYGO















In brief








VILLAGE LIFE











013_PQ 1115_PQ 1209 000 01102015 1533 Page 7









14

PQ ACCA F9 paper

PQ your wellbeing











PQ















PQ


FULL RECOGNITION








PROFESSIONAL

MEMBERSHIP





015_PQ 1115_PQ 1209 000 02102015 1241 Page 7









16

PQ Awards 2016


BRING YOUR MUM

THE CATEGORIES

bull PQ of the Year

bull NQ of the Year





















Awards 2016 PQ































PQ

18

PQ CIMA E2 paper



THE WRITE STUFF









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020 7323 9636


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LowRes008_PQ 1115

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LowRes010_PQ 1115v3

LowRes011_PQ 1115

LowRes012_PQ 1115

LowRes013_PQ 1115

LowRes014_PQ 1115

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LowRes016_PQ 1115

LowRes017_PQ 1115

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LowRes029_PQ 1115

LowRes030_PQ 1115

LowRes031_PQ 1115v2

LowRes032_PQ 1115v2

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point than before


















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Ref 2352793



hayscoukpq



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LowRes001_PQ 1115v2

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LowRes005_PQ 1115

LowRes006_PQ 1115v2

LowRes007_PQ 1115v2

LowRes008_PQ 1115

LowRes009_PQ 1115

LowRes010_PQ 1115v3

LowRes011_PQ 1115

LowRes012_PQ 1115

LowRes013_PQ 1115

LowRes014_PQ 1115

LowRes015_PQ 1115

LowRes016_PQ 1115

LowRes017_PQ 1115

LowRes018_PQ 1115v2

LowRes019_PQ 1115

LowRes020_PQ 1115v2

LowRes021_PQ 1115

LowRes022_PQ 1115

LowRes023_PQ 1115

LowRes024_PQ 1115

LowRes025_PQ 1115v2

LowRes026_PQ 1115

LowRes027_PQ 1115

LowRes028_PQ 1115v2

LowRes029_PQ 1115

LowRes030_PQ 1115

LowRes031_PQ 1115v2

LowRes032_PQ 1115v2

LowRes033_PQ 1115

LowRes034_PQ 1115

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wwwficouk

020 7323 9636


019_PQ 1015_PQ 1209 000 01102015 1533 Page 7

20

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NO ROOM FOR ERROR












worth two marks


15 marks




















point than before


















in)















scenario






group





deferred element


depreciating asset









PQ



Succeed with us

ACCA 100 pass rate


CIMA 100 pass rate


ICAEW 100 pass rate





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Life at NATO





opening doors



t5Pb13

t$$$$JOBMJTU







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t5Pb13

t$$$$1BSU2VBMJmFE



BOEFYDJUFUIFN









DPOUSPMT





034_PQ 1115_PQ 1209 000 05102015 0923 Page 7











Ref 2352793



hayscoukpq



PQ jobs pqjobscouk

035_PQ 1115_PQ 1209 000 01102015 1540 Page 7







036_PQ 1115_PQ 1209 000 02102015 1019 Page 7

SUCCESS

Want to climb up

the career ladder


your next step




About you

Title

First name

Surname

Company name

Department


Postcode

Phone

Email








ICAS TC TPS TPE

Tax ATT CTA









Sign hereDate





037_PQ 1115_PQ 1209 000 02102015 1019 Page 7




















M A N C H E S T E R



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0161 669 4272

Revise for your

December exams on

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24 October

040_PQ 1115_PQ 1209 000 02102015 0950 Page 7

LowRes001_PQ 1115v2

LowRes002_PQ 1115

LowRes003_PQ 1115

LowRes004_PQ 1115

LowRes005_PQ 1115

LowRes006_PQ 1115v2

LowRes007_PQ 1115v2

LowRes008_PQ 1115

LowRes009_PQ 1115

LowRes010_PQ 1115v3

LowRes011_PQ 1115

LowRes012_PQ 1115

LowRes013_PQ 1115

LowRes014_PQ 1115

LowRes015_PQ 1115

LowRes016_PQ 1115

LowRes017_PQ 1115

LowRes018_PQ 1115v2

LowRes019_PQ 1115

LowRes020_PQ 1115v2

LowRes021_PQ 1115

LowRes022_PQ 1115

LowRes023_PQ 1115

LowRes024_PQ 1115

LowRes025_PQ 1115v2

LowRes026_PQ 1115

LowRes027_PQ 1115

LowRes028_PQ 1115v2

LowRes029_PQ 1115

LowRes030_PQ 1115

LowRes031_PQ 1115v2

LowRes032_PQ 1115v2

LowRes033_PQ 1115

LowRes034_PQ 1115

LowRes035_PQ 1115

LowRes036_PQ 1115

LowRes037_PQ 1115

LowRes038_PQ 1115

LowRes039_PQ 1115

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CARLLYGO















In brief








VILLAGE LIFE











013_PQ 1115_PQ 1209 000 01102015 1533 Page 7









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015_PQ 1115_PQ 1209 000 02102015 1241 Page 7









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wwwficouk

020 7323 9636


019_PQ 1015_PQ 1209 000 01102015 1533 Page 7

20

PQ ACCA F7 exam







































NO ROOM FOR ERROR












worth two marks


15 marks




















point than before


















in)















scenario






group





deferred element


depreciating asset









PQ



Succeed with us

ACCA 100 pass rate


CIMA 100 pass rate


ICAEW 100 pass rate





other provider






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021_PQ 1115_PQ 1209 000 01102015 1534 Page 7






















































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programmerdquo







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In brief

The PQ Book Club











Life at NATO





opening doors



t5Pb13

t$$$$JOBMJTU







EFQBSUNFOUT



NPOUIFOESFTVMUT




QSPmUBOEDPOUSPMDPTU



t5Pb13

t$$$$1BSU2VBMJmFE



BOEFYDJUFUIFN









DPOUSPMT





034_PQ 1115_PQ 1209 000 05102015 0923 Page 7











Ref 2352793



hayscoukpq



PQ jobs pqjobscouk

035_PQ 1115_PQ 1209 000 01102015 1540 Page 7







036_PQ 1115_PQ 1209 000 02102015 1019 Page 7

SUCCESS

Want to climb up

the career ladder


your next step




About you

Title

First name

Surname

Company name

Department


Postcode

Phone

Email








ICAS TC TPS TPE

Tax ATT CTA









Sign hereDate





037_PQ 1115_PQ 1209 000 02102015 1019 Page 7




















M A N C H E S T E R



REGISTER NOW

0161 669 4272

Revise for your

December exams on

evenings weekdays

and Live Online

ACCA

REVIS

ION

CO

URSES

FREE LIVE ONLINE

LECTURES

EXPERT

TUTORS

ONEndashTOndashONE

COACHING

039_PQ 1115_PQ 1209 000 02102015 0950 Page 7


APPLY NOW










Classes start on

24 October

040_PQ 1115_PQ 1209 000 02102015 0950 Page 7

LowRes001_PQ 1115v2

LowRes002_PQ 1115

LowRes003_PQ 1115

LowRes004_PQ 1115

LowRes005_PQ 1115

LowRes006_PQ 1115v2

LowRes007_PQ 1115v2

LowRes008_PQ 1115

LowRes009_PQ 1115

LowRes010_PQ 1115v3

LowRes011_PQ 1115

LowRes012_PQ 1115

LowRes013_PQ 1115

LowRes014_PQ 1115

LowRes015_PQ 1115

LowRes016_PQ 1115

LowRes017_PQ 1115

LowRes018_PQ 1115v2

LowRes019_PQ 1115

LowRes020_PQ 1115v2

LowRes021_PQ 1115

LowRes022_PQ 1115

LowRes023_PQ 1115

LowRes024_PQ 1115

LowRes025_PQ 1115v2

LowRes026_PQ 1115

LowRes027_PQ 1115

LowRes028_PQ 1115v2

LowRes029_PQ 1115

LowRes030_PQ 1115

LowRes031_PQ 1115v2

LowRes032_PQ 1115v2

LowRes033_PQ 1115

LowRes034_PQ 1115

LowRes035_PQ 1115

LowRes036_PQ 1115

LowRes037_PQ 1115

LowRes038_PQ 1115

LowRes039_PQ 1115

LowRes040_PQ 1115


PQ news



CARLLYGO















In brief








VILLAGE LIFE











013_PQ 1115_PQ 1209 000 01102015 1533 Page 7









14

PQ ACCA F9 paper

PQ your wellbeing











PQ















PQ


FULL RECOGNITION








PROFESSIONAL

MEMBERSHIP





015_PQ 1115_PQ 1209 000 02102015 1241 Page 7









16

PQ Awards 2016


BRING YOUR MUM

THE CATEGORIES

bull PQ of the Year

bull NQ of the Year





















Awards 2016 PQ































PQ

18

PQ CIMA E2 paper



THE WRITE STUFF









wwwficouk

020 7323 9636


019_PQ 1015_PQ 1209 000 01102015 1533 Page 7

20

PQ ACCA F7 exam







































NO ROOM FOR ERROR












worth two marks


15 marks




















point than before


















in)















scenario






group





deferred element


depreciating asset









PQ



Succeed with us

ACCA 100 pass rate


CIMA 100 pass rate


ICAEW 100 pass rate





other provider






route to success




Call us

01608 674 224





021_PQ 1115_PQ 1209 000 01102015 1534 Page 7






















































NOTOPTIONALREADING



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025_PQ 1115_PQ 1209 000 08102015 1414 Page 7


PQ discipline

























discipline PQ












PQ ACCA exam papers

















programmerdquo







get





sessions




dedicated tutor









Offer open until


is an opportunity

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MAKING TAX




















THE ULTIMATE WINNER

31
















Ÿ




Age 16-18



32

PQ careers
















PQ

Karen Young



careers PQ

33



















In brief

The PQ Book Club











Life at NATO





opening doors



t5Pb13

t$$$$JOBMJTU







EFQBSUNFOUT



NPOUIFOESFTVMUT




QSPmUBOEDPOUSPMDPTU



t5Pb13

t$$$$1BSU2VBMJmFE



BOEFYDJUFUIFN









DPOUSPMT





034_PQ 1115_PQ 1209 000 05102015 0923 Page 7











Ref 2352793



hayscoukpq



PQ jobs pqjobscouk

035_PQ 1115_PQ 1209 000 01102015 1540 Page 7







036_PQ 1115_PQ 1209 000 02102015 1019 Page 7

SUCCESS

Want to climb up

the career ladder


your next step




About you

Title

First name

Surname

Company name

Department


Postcode

Phone

Email








ICAS TC TPS TPE

Tax ATT CTA









Sign hereDate





037_PQ 1115_PQ 1209 000 02102015 1019 Page 7




















M A N C H E S T E R



REGISTER NOW

0161 669 4272

Revise for your

December exams on

evenings weekdays

and Live Online

ACCA

REVIS

ION

CO

URSES

FREE LIVE ONLINE

LECTURES

EXPERT

TUTORS

ONEndashTOndashONE

COACHING

039_PQ 1115_PQ 1209 000 02102015 0950 Page 7


APPLY NOW










Classes start on

24 October

040_PQ 1115_PQ 1209 000 02102015 0950 Page 7

LowRes001_PQ 1115v2

LowRes002_PQ 1115

LowRes003_PQ 1115

LowRes004_PQ 1115

LowRes005_PQ 1115

LowRes006_PQ 1115v2

LowRes007_PQ 1115v2

LowRes008_PQ 1115

LowRes009_PQ 1115

LowRes010_PQ 1115v3

LowRes011_PQ 1115

LowRes012_PQ 1115

LowRes013_PQ 1115

LowRes014_PQ 1115

LowRes015_PQ 1115

LowRes016_PQ 1115

LowRes017_PQ 1115

LowRes018_PQ 1115v2

LowRes019_PQ 1115

LowRes020_PQ 1115v2

LowRes021_PQ 1115

LowRes022_PQ 1115

LowRes023_PQ 1115

LowRes024_PQ 1115

LowRes025_PQ 1115v2

LowRes026_PQ 1115

LowRes027_PQ 1115

LowRes028_PQ 1115v2

LowRes029_PQ 1115

LowRes030_PQ 1115

LowRes031_PQ 1115v2

LowRes032_PQ 1115v2

LowRes033_PQ 1115

LowRes034_PQ 1115

LowRes035_PQ 1115

LowRes036_PQ 1115

LowRes037_PQ 1115

LowRes038_PQ 1115

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LowRes005_PQ 1115

LowRes006_PQ 1115v2

LowRes007_PQ 1115v2

LowRes008_PQ 1115

LowRes009_PQ 1115

LowRes010_PQ 1115v3

LowRes011_PQ 1115

LowRes012_PQ 1115

LowRes013_PQ 1115

LowRes014_PQ 1115

LowRes015_PQ 1115

LowRes016_PQ 1115

LowRes017_PQ 1115

LowRes018_PQ 1115v2

LowRes019_PQ 1115

LowRes020_PQ 1115v2

LowRes021_PQ 1115

LowRes022_PQ 1115

LowRes023_PQ 1115

LowRes024_PQ 1115

LowRes025_PQ 1115v2

LowRes026_PQ 1115

LowRes027_PQ 1115

LowRes028_PQ 1115v2

LowRes029_PQ 1115

LowRes030_PQ 1115

LowRes031_PQ 1115v2

LowRes032_PQ 1115v2

LowRes033_PQ 1115

LowRes034_PQ 1115

LowRes035_PQ 1115

LowRes036_PQ 1115

LowRes037_PQ 1115

LowRes038_PQ 1115

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LowRes001_PQ 1115v2

LowRes002_PQ 1115

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LowRes005_PQ 1115

LowRes006_PQ 1115v2

LowRes007_PQ 1115v2

LowRes008_PQ 1115

LowRes009_PQ 1115

LowRes010_PQ 1115v3

LowRes011_PQ 1115

LowRes012_PQ 1115

LowRes013_PQ 1115

LowRes014_PQ 1115

LowRes015_PQ 1115

LowRes016_PQ 1115

LowRes017_PQ 1115

LowRes018_PQ 1115v2

LowRes019_PQ 1115

LowRes020_PQ 1115v2

LowRes021_PQ 1115

LowRes022_PQ 1115

LowRes023_PQ 1115

LowRes024_PQ 1115

LowRes025_PQ 1115v2

LowRes026_PQ 1115

LowRes027_PQ 1115

LowRes028_PQ 1115v2

LowRes029_PQ 1115

LowRes030_PQ 1115

LowRes031_PQ 1115v2

LowRes032_PQ 1115v2

LowRes033_PQ 1115

LowRes034_PQ 1115

LowRes035_PQ 1115

LowRes036_PQ 1115

LowRes037_PQ 1115

LowRes038_PQ 1115

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Ref 2352793



hayscoukpq



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SUCCESS

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LowRes001_PQ 1115v2

LowRes002_PQ 1115

LowRes003_PQ 1115

LowRes004_PQ 1115

LowRes005_PQ 1115

LowRes006_PQ 1115v2

LowRes007_PQ 1115v2

LowRes008_PQ 1115

LowRes009_PQ 1115

LowRes010_PQ 1115v3

LowRes011_PQ 1115

LowRes012_PQ 1115

LowRes013_PQ 1115

LowRes014_PQ 1115

LowRes015_PQ 1115

LowRes016_PQ 1115

LowRes017_PQ 1115

LowRes018_PQ 1115v2

LowRes019_PQ 1115

LowRes020_PQ 1115v2

LowRes021_PQ 1115

LowRes022_PQ 1115

LowRes023_PQ 1115

LowRes024_PQ 1115

LowRes025_PQ 1115v2

LowRes026_PQ 1115

LowRes027_PQ 1115

LowRes028_PQ 1115v2

LowRes029_PQ 1115

LowRes030_PQ 1115

LowRes031_PQ 1115v2

LowRes032_PQ 1115v2

LowRes033_PQ 1115

LowRes034_PQ 1115

LowRes035_PQ 1115

LowRes036_PQ 1115

LowRes037_PQ 1115

LowRes038_PQ 1115

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020 7323 9636


019_PQ 1015_PQ 1209 000 01102015 1533 Page 7

20

PQ ACCA F7 exam







































NO ROOM FOR ERROR












worth two marks


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point than before


















in)















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t5Pb13

t$$$$JOBMJTU







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t5Pb13

t$$$$1BSU2VBMJmFE



BOEFYDJUFUIFN









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034_PQ 1115_PQ 1209 000 05102015 0923 Page 7











Ref 2352793



hayscoukpq



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035_PQ 1115_PQ 1209 000 01102015 1540 Page 7







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SUCCESS

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your next step




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Title

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ICAS TC TPS TPE

Tax ATT CTA









Sign hereDate





037_PQ 1115_PQ 1209 000 02102015 1019 Page 7




















M A N C H E S T E R



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0161 669 4272

Revise for your

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040_PQ 1115_PQ 1209 000 02102015 0950 Page 7

LowRes001_PQ 1115v2

LowRes002_PQ 1115

LowRes003_PQ 1115

LowRes004_PQ 1115

LowRes005_PQ 1115

LowRes006_PQ 1115v2

LowRes007_PQ 1115v2

LowRes008_PQ 1115

LowRes009_PQ 1115

LowRes010_PQ 1115v3

LowRes011_PQ 1115

LowRes012_PQ 1115

LowRes013_PQ 1115

LowRes014_PQ 1115

LowRes015_PQ 1115

LowRes016_PQ 1115

LowRes017_PQ 1115

LowRes018_PQ 1115v2

LowRes019_PQ 1115

LowRes020_PQ 1115v2

LowRes021_PQ 1115

LowRes022_PQ 1115

LowRes023_PQ 1115

LowRes024_PQ 1115

LowRes025_PQ 1115v2

LowRes026_PQ 1115

LowRes027_PQ 1115

LowRes028_PQ 1115v2

LowRes029_PQ 1115

LowRes030_PQ 1115

LowRes031_PQ 1115v2

LowRes032_PQ 1115v2

LowRes033_PQ 1115

LowRes034_PQ 1115

LowRes035_PQ 1115

LowRes036_PQ 1115

LowRes037_PQ 1115

LowRes038_PQ 1115

LowRes039_PQ 1115

LowRes040_PQ 1115


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NO ROOM FOR ERROR












worth two marks


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point than before


















in)















scenario






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ACCA 100 pass rate


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021_PQ 1115_PQ 1209 000 01102015 1534 Page 7






















































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In brief

The PQ Book Club











Life at NATO





opening doors



t5Pb13

t$$$$JOBMJTU







EFQBSUNFOUT



NPOUIFOESFTVMUT




QSPmUBOEDPOUSPMDPTU



t5Pb13

t$$$$1BSU2VBMJmFE



BOEFYDJUFUIFN









DPOUSPMT





034_PQ 1115_PQ 1209 000 05102015 0923 Page 7











Ref 2352793



hayscoukpq



PQ jobs pqjobscouk

035_PQ 1115_PQ 1209 000 01102015 1540 Page 7







036_PQ 1115_PQ 1209 000 02102015 1019 Page 7

SUCCESS

Want to climb up

the career ladder


your next step




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Title

First name

Surname

Company name

Department


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Phone

Email








ICAS TC TPS TPE

Tax ATT CTA









Sign hereDate





037_PQ 1115_PQ 1209 000 02102015 1019 Page 7




















M A N C H E S T E R



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0161 669 4272

Revise for your

December exams on

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ACCA

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LECTURES

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ONEndashTOndashONE

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040_PQ 1115_PQ 1209 000 02102015 0950 Page 7

LowRes001_PQ 1115v2

LowRes002_PQ 1115

LowRes003_PQ 1115

LowRes004_PQ 1115

LowRes005_PQ 1115

LowRes006_PQ 1115v2

LowRes007_PQ 1115v2

LowRes008_PQ 1115

LowRes009_PQ 1115

LowRes010_PQ 1115v3

LowRes011_PQ 1115

LowRes012_PQ 1115

LowRes013_PQ 1115

LowRes014_PQ 1115

LowRes015_PQ 1115

LowRes016_PQ 1115

LowRes017_PQ 1115

LowRes018_PQ 1115v2

LowRes019_PQ 1115

LowRes020_PQ 1115v2

LowRes021_PQ 1115

LowRes022_PQ 1115

LowRes023_PQ 1115

LowRes024_PQ 1115

LowRes025_PQ 1115v2

LowRes026_PQ 1115

LowRes027_PQ 1115

LowRes028_PQ 1115v2

LowRes029_PQ 1115

LowRes030_PQ 1115

LowRes031_PQ 1115v2

LowRes032_PQ 1115v2

LowRes033_PQ 1115

LowRes034_PQ 1115

LowRes035_PQ 1115

LowRes036_PQ 1115

LowRes037_PQ 1115

LowRes038_PQ 1115

LowRes039_PQ 1115

LowRes040_PQ 1115















PQ

18

PQ CIMA E2 paper



THE WRITE STUFF









wwwficouk

020 7323 9636


019_PQ 1015_PQ 1209 000 01102015 1533 Page 7

20

PQ ACCA F7 exam







































NO ROOM FOR ERROR












worth two marks


15 marks




















point than before


















in)















scenario






group





deferred element


depreciating asset









PQ



Succeed with us

ACCA 100 pass rate


CIMA 100 pass rate


ICAEW 100 pass rate





other provider






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021_PQ 1115_PQ 1209 000 01102015 1534 Page 7






















































NOTOPTIONALREADING



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PQ discipline

























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programmerdquo







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THE ULTIMATE WINNER

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Ÿ




Age 16-18



32

PQ careers
















PQ

Karen Young



careers PQ

33



















In brief

The PQ Book Club











Life at NATO





opening doors



t5Pb13

t$$$$JOBMJTU







EFQBSUNFOUT



NPOUIFOESFTVMUT




QSPmUBOEDPOUSPMDPTU



t5Pb13

t$$$$1BSU2VBMJmFE



BOEFYDJUFUIFN









DPOUSPMT





034_PQ 1115_PQ 1209 000 05102015 0923 Page 7











Ref 2352793



hayscoukpq



PQ jobs pqjobscouk

035_PQ 1115_PQ 1209 000 01102015 1540 Page 7







036_PQ 1115_PQ 1209 000 02102015 1019 Page 7

SUCCESS

Want to climb up

the career ladder


your next step




About you

Title

First name

Surname

Company name

Department


Postcode

Phone

Email








ICAS TC TPS TPE

Tax ATT CTA









Sign hereDate





037_PQ 1115_PQ 1209 000 02102015 1019 Page 7




















M A N C H E S T E R



REGISTER NOW

0161 669 4272

Revise for your

December exams on

evenings weekdays

and Live Online

ACCA

REVIS

ION

CO

URSES

FREE LIVE ONLINE

LECTURES

EXPERT

TUTORS

ONEndashTOndashONE

COACHING

039_PQ 1115_PQ 1209 000 02102015 0950 Page 7


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Classes start on

24 October

040_PQ 1115_PQ 1209 000 02102015 0950 Page 7

LowRes001_PQ 1115v2

LowRes002_PQ 1115

LowRes003_PQ 1115

LowRes004_PQ 1115

LowRes005_PQ 1115

LowRes006_PQ 1115v2

LowRes007_PQ 1115v2

LowRes008_PQ 1115

LowRes009_PQ 1115

LowRes010_PQ 1115v3

LowRes011_PQ 1115

LowRes012_PQ 1115

LowRes013_PQ 1115

LowRes014_PQ 1115

LowRes015_PQ 1115

LowRes016_PQ 1115

LowRes017_PQ 1115

LowRes018_PQ 1115v2

LowRes019_PQ 1115

LowRes020_PQ 1115v2

LowRes021_PQ 1115

LowRes022_PQ 1115

LowRes023_PQ 1115

LowRes024_PQ 1115

LowRes025_PQ 1115v2

LowRes026_PQ 1115

LowRes027_PQ 1115

LowRes028_PQ 1115v2

LowRes029_PQ 1115

LowRes030_PQ 1115

LowRes031_PQ 1115v2

LowRes032_PQ 1115v2

LowRes033_PQ 1115

LowRes034_PQ 1115

LowRes035_PQ 1115

LowRes036_PQ 1115

LowRes037_PQ 1115

LowRes038_PQ 1115

LowRes039_PQ 1115

LowRes040_PQ 1115








wwwficouk

020 7323 9636


019_PQ 1015_PQ 1209 000 01102015 1533 Page 7

20

PQ ACCA F7 exam







































NO ROOM FOR ERROR












worth two marks


15 marks




















point than before


















in)















scenario






group





deferred element


depreciating asset









PQ



Succeed with us

ACCA 100 pass rate


CIMA 100 pass rate


ICAEW 100 pass rate





other provider






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Call us

01608 674 224





021_PQ 1115_PQ 1209 000 01102015 1534 Page 7






















































NOTOPTIONALREADING



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025_PQ 1115_PQ 1209 000 08102015 1414 Page 7


PQ discipline

























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programmerdquo







get





sessions




dedicated tutor









Offer open until


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PQ CIPFA spotlight


MAKING TAX




















THE ULTIMATE WINNER

31
















Ÿ




Age 16-18



32

PQ careers
















PQ

Karen Young



careers PQ

33



















In brief

The PQ Book Club











Life at NATO





opening doors



t5Pb13

t$$$$JOBMJTU







EFQBSUNFOUT



NPOUIFOESFTVMUT




QSPmUBOEDPOUSPMDPTU



t5Pb13

t$$$$1BSU2VBMJmFE



BOEFYDJUFUIFN









DPOUSPMT





034_PQ 1115_PQ 1209 000 05102015 0923 Page 7











Ref 2352793



hayscoukpq



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LowRes001_PQ 1115v2

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LowRes005_PQ 1115

LowRes006_PQ 1115v2

LowRes007_PQ 1115v2

LowRes008_PQ 1115

LowRes009_PQ 1115

LowRes010_PQ 1115v3

LowRes011_PQ 1115

LowRes012_PQ 1115

LowRes013_PQ 1115

LowRes014_PQ 1115

LowRes015_PQ 1115

LowRes016_PQ 1115

LowRes017_PQ 1115

LowRes018_PQ 1115v2

LowRes019_PQ 1115

LowRes020_PQ 1115v2

LowRes021_PQ 1115

LowRes022_PQ 1115

LowRes023_PQ 1115

LowRes024_PQ 1115

LowRes025_PQ 1115v2

LowRes026_PQ 1115

LowRes027_PQ 1115

LowRes028_PQ 1115v2

LowRes029_PQ 1115

LowRes030_PQ 1115

LowRes031_PQ 1115v2

LowRes032_PQ 1115v2

LowRes033_PQ 1115

LowRes034_PQ 1115

LowRes035_PQ 1115

LowRes036_PQ 1115

LowRes037_PQ 1115

LowRes038_PQ 1115

LowRes039_PQ 1115

LowRes040_PQ 1115

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LowRes005_PQ 1115

LowRes006_PQ 1115v2

LowRes007_PQ 1115v2

LowRes008_PQ 1115

LowRes009_PQ 1115

LowRes010_PQ 1115v3

LowRes011_PQ 1115

LowRes012_PQ 1115

LowRes013_PQ 1115

LowRes014_PQ 1115

LowRes015_PQ 1115

LowRes016_PQ 1115

LowRes017_PQ 1115

LowRes018_PQ 1115v2

LowRes019_PQ 1115

LowRes020_PQ 1115v2

LowRes021_PQ 1115

LowRes022_PQ 1115

LowRes023_PQ 1115

LowRes024_PQ 1115

LowRes025_PQ 1115v2

LowRes026_PQ 1115

LowRes027_PQ 1115

LowRes028_PQ 1115v2

LowRes029_PQ 1115

LowRes030_PQ 1115

LowRes031_PQ 1115v2

LowRes032_PQ 1115v2

LowRes033_PQ 1115

LowRes034_PQ 1115

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hayscoukpq



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LowRes005_PQ 1115

LowRes006_PQ 1115v2

LowRes007_PQ 1115v2

LowRes008_PQ 1115

LowRes009_PQ 1115

LowRes010_PQ 1115v3

LowRes011_PQ 1115

LowRes012_PQ 1115

LowRes013_PQ 1115

LowRes014_PQ 1115

LowRes015_PQ 1115

LowRes016_PQ 1115

LowRes017_PQ 1115

LowRes018_PQ 1115v2

LowRes019_PQ 1115

LowRes020_PQ 1115v2

LowRes021_PQ 1115

LowRes022_PQ 1115

LowRes023_PQ 1115

LowRes024_PQ 1115

LowRes025_PQ 1115v2

LowRes026_PQ 1115

LowRes027_PQ 1115

LowRes028_PQ 1115v2

LowRes029_PQ 1115

LowRes030_PQ 1115

LowRes031_PQ 1115v2

LowRes032_PQ 1115v2

LowRes033_PQ 1115

LowRes034_PQ 1115

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Ref 2352793



hayscoukpq



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LowRes001_PQ 1115v2

LowRes002_PQ 1115

LowRes003_PQ 1115

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LowRes005_PQ 1115

LowRes006_PQ 1115v2

LowRes007_PQ 1115v2

LowRes008_PQ 1115

LowRes009_PQ 1115

LowRes010_PQ 1115v3

LowRes011_PQ 1115

LowRes012_PQ 1115

LowRes013_PQ 1115

LowRes014_PQ 1115

LowRes015_PQ 1115

LowRes016_PQ 1115

LowRes017_PQ 1115

LowRes018_PQ 1115v2

LowRes019_PQ 1115

LowRes020_PQ 1115v2

LowRes021_PQ 1115

LowRes022_PQ 1115

LowRes023_PQ 1115

LowRes024_PQ 1115

LowRes025_PQ 1115v2

LowRes026_PQ 1115

LowRes027_PQ 1115

LowRes028_PQ 1115v2

LowRes029_PQ 1115

LowRes030_PQ 1115

LowRes031_PQ 1115v2

LowRes032_PQ 1115v2

LowRes033_PQ 1115

LowRes034_PQ 1115

LowRes035_PQ 1115

LowRes036_PQ 1115

LowRes037_PQ 1115

LowRes038_PQ 1115

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034_PQ 1115_PQ 1209 000 05102015 0923 Page 7











Ref 2352793



hayscoukpq



PQ jobs pqjobscouk

035_PQ 1115_PQ 1209 000 01102015 1540 Page 7







036_PQ 1115_PQ 1209 000 02102015 1019 Page 7

SUCCESS

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LowRes001_PQ 1115v2

LowRes002_PQ 1115

LowRes003_PQ 1115

LowRes004_PQ 1115

LowRes005_PQ 1115

LowRes006_PQ 1115v2

LowRes007_PQ 1115v2

LowRes008_PQ 1115

LowRes009_PQ 1115

LowRes010_PQ 1115v3

LowRes011_PQ 1115

LowRes012_PQ 1115

LowRes013_PQ 1115

LowRes014_PQ 1115

LowRes015_PQ 1115

LowRes016_PQ 1115

LowRes017_PQ 1115

LowRes018_PQ 1115v2

LowRes019_PQ 1115

LowRes020_PQ 1115v2

LowRes021_PQ 1115

LowRes022_PQ 1115

LowRes023_PQ 1115

LowRes024_PQ 1115

LowRes025_PQ 1115v2

LowRes026_PQ 1115

LowRes027_PQ 1115

LowRes028_PQ 1115v2

LowRes029_PQ 1115

LowRes030_PQ 1115

LowRes031_PQ 1115v2

LowRes032_PQ 1115v2

LowRes033_PQ 1115

LowRes034_PQ 1115

LowRes035_PQ 1115

LowRes036_PQ 1115

LowRes037_PQ 1115

LowRes038_PQ 1115

LowRes039_PQ 1115

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t5Pb13

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BOEFYDJUFUIFN









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034_PQ 1115_PQ 1209 000 05102015 0923 Page 7











Ref 2352793



hayscoukpq



PQ jobs pqjobscouk

035_PQ 1115_PQ 1209 000 01102015 1540 Page 7







036_PQ 1115_PQ 1209 000 02102015 1019 Page 7

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037_PQ 1115_PQ 1209 000 02102015 1019 Page 7




















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040_PQ 1115_PQ 1209 000 02102015 0950 Page 7

LowRes001_PQ 1115v2

LowRes002_PQ 1115

LowRes003_PQ 1115

LowRes004_PQ 1115

LowRes005_PQ 1115

LowRes006_PQ 1115v2

LowRes007_PQ 1115v2

LowRes008_PQ 1115

LowRes009_PQ 1115

LowRes010_PQ 1115v3

LowRes011_PQ 1115

LowRes012_PQ 1115

LowRes013_PQ 1115

LowRes014_PQ 1115

LowRes015_PQ 1115

LowRes016_PQ 1115

LowRes017_PQ 1115

LowRes018_PQ 1115v2

LowRes019_PQ 1115

LowRes020_PQ 1115v2

LowRes021_PQ 1115

LowRes022_PQ 1115

LowRes023_PQ 1115

LowRes024_PQ 1115

LowRes025_PQ 1115v2

LowRes026_PQ 1115

LowRes027_PQ 1115

LowRes028_PQ 1115v2

LowRes029_PQ 1115

LowRes030_PQ 1115

LowRes031_PQ 1115v2

LowRes032_PQ 1115v2

LowRes033_PQ 1115

LowRes034_PQ 1115

LowRes035_PQ 1115

LowRes036_PQ 1115

LowRes037_PQ 1115

LowRes038_PQ 1115

LowRes039_PQ 1115

LowRes040_PQ 1115


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t5Pb13

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EFQBSUNFOUT



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t5Pb13

t$$$$1BSU2VBMJmFE



BOEFYDJUFUIFN









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034_PQ 1115_PQ 1209 000 05102015 0923 Page 7











Ref 2352793



hayscoukpq



PQ jobs pqjobscouk

035_PQ 1115_PQ 1209 000 01102015 1540 Page 7







036_PQ 1115_PQ 1209 000 02102015 1019 Page 7

SUCCESS

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037_PQ 1115_PQ 1209 000 02102015 1019 Page 7




















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040_PQ 1115_PQ 1209 000 02102015 0950 Page 7

LowRes001_PQ 1115v2

LowRes002_PQ 1115

LowRes003_PQ 1115

LowRes004_PQ 1115

LowRes005_PQ 1115

LowRes006_PQ 1115v2

LowRes007_PQ 1115v2

LowRes008_PQ 1115

LowRes009_PQ 1115

LowRes010_PQ 1115v3

LowRes011_PQ 1115

LowRes012_PQ 1115

LowRes013_PQ 1115

LowRes014_PQ 1115

LowRes015_PQ 1115

LowRes016_PQ 1115

LowRes017_PQ 1115

LowRes018_PQ 1115v2

LowRes019_PQ 1115

LowRes020_PQ 1115v2

LowRes021_PQ 1115

LowRes022_PQ 1115

LowRes023_PQ 1115

LowRes024_PQ 1115

LowRes025_PQ 1115v2

LowRes026_PQ 1115

LowRes027_PQ 1115

LowRes028_PQ 1115v2

LowRes029_PQ 1115

LowRes030_PQ 1115

LowRes031_PQ 1115v2

LowRes032_PQ 1115v2

LowRes033_PQ 1115

LowRes034_PQ 1115

LowRes035_PQ 1115

LowRes036_PQ 1115

LowRes037_PQ 1115

LowRes038_PQ 1115

LowRes039_PQ 1115

LowRes040_PQ 1115


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t5Pb13

t$$$$JOBMJTU







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t5Pb13

t$$$$1BSU2VBMJmFE



BOEFYDJUFUIFN









DPOUSPMT





034_PQ 1115_PQ 1209 000 05102015 0923 Page 7











Ref 2352793



hayscoukpq



PQ jobs pqjobscouk

035_PQ 1115_PQ 1209 000 01102015 1540 Page 7







036_PQ 1115_PQ 1209 000 02102015 1019 Page 7

SUCCESS

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Title

First name

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037_PQ 1115_PQ 1209 000 02102015 1019 Page 7




















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040_PQ 1115_PQ 1209 000 02102015 0950 Page 7

LowRes001_PQ 1115v2

LowRes002_PQ 1115

LowRes003_PQ 1115

LowRes004_PQ 1115

LowRes005_PQ 1115

LowRes006_PQ 1115v2

LowRes007_PQ 1115v2

LowRes008_PQ 1115

LowRes009_PQ 1115

LowRes010_PQ 1115v3

LowRes011_PQ 1115

LowRes012_PQ 1115

LowRes013_PQ 1115

LowRes014_PQ 1115

LowRes015_PQ 1115

LowRes016_PQ 1115

LowRes017_PQ 1115

LowRes018_PQ 1115v2

LowRes019_PQ 1115

LowRes020_PQ 1115v2

LowRes021_PQ 1115

LowRes022_PQ 1115

LowRes023_PQ 1115

LowRes024_PQ 1115

LowRes025_PQ 1115v2

LowRes026_PQ 1115

LowRes027_PQ 1115

LowRes028_PQ 1115v2

LowRes029_PQ 1115

LowRes030_PQ 1115

LowRes031_PQ 1115v2

LowRes032_PQ 1115v2

LowRes033_PQ 1115

LowRes034_PQ 1115

LowRes035_PQ 1115

LowRes036_PQ 1115

LowRes037_PQ 1115

LowRes038_PQ 1115

LowRes039_PQ 1115

LowRes040_PQ 1115

PQ ACCA exam papers

















programmerdquo







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PQ careers
















PQ

Karen Young



careers PQ

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In brief

The PQ Book Club











Life at NATO





opening doors



t5Pb13

t$$$$JOBMJTU







EFQBSUNFOUT



NPOUIFOESFTVMUT




QSPmUBOEDPOUSPMDPTU



t5Pb13

t$$$$1BSU2VBMJmFE



BOEFYDJUFUIFN









DPOUSPMT





034_PQ 1115_PQ 1209 000 05102015 0923 Page 7











Ref 2352793



hayscoukpq



PQ jobs pqjobscouk

035_PQ 1115_PQ 1209 000 01102015 1540 Page 7







036_PQ 1115_PQ 1209 000 02102015 1019 Page 7

SUCCESS

Want to climb up

the career ladder


your next step




About you

Title

First name

Surname

Company name

Department


Postcode

Phone

Email








ICAS TC TPS TPE

Tax ATT CTA









Sign hereDate





037_PQ 1115_PQ 1209 000 02102015 1019 Page 7




















M A N C H E S T E R



REGISTER NOW

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Revise for your

December exams on

evenings weekdays

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LowRes008_PQ 1115

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Classes start on

24 October

040_PQ 1115_PQ 1209 000 02102015 0950 Page 7

LowRes001_PQ 1115v2

LowRes002_PQ 1115

LowRes003_PQ 1115

LowRes004_PQ 1115

LowRes005_PQ 1115

LowRes006_PQ 1115v2

LowRes007_PQ 1115v2

LowRes008_PQ 1115

LowRes009_PQ 1115

LowRes010_PQ 1115v3

LowRes011_PQ 1115

LowRes012_PQ 1115

LowRes013_PQ 1115

LowRes014_PQ 1115

LowRes015_PQ 1115

LowRes016_PQ 1115

LowRes017_PQ 1115

LowRes018_PQ 1115v2

LowRes019_PQ 1115

LowRes020_PQ 1115v2

LowRes021_PQ 1115

LowRes022_PQ 1115

LowRes023_PQ 1115

LowRes024_PQ 1115

LowRes025_PQ 1115v2

LowRes026_PQ 1115

LowRes027_PQ 1115

LowRes028_PQ 1115v2

LowRes029_PQ 1115

LowRes030_PQ 1115

LowRes031_PQ 1115v2

LowRes032_PQ 1115v2

LowRes033_PQ 1115

LowRes034_PQ 1115

LowRes035_PQ 1115

LowRes036_PQ 1115

LowRes037_PQ 1115

LowRes038_PQ 1115

LowRes039_PQ 1115

LowRes040_PQ 1115

pq magazine, november 2015

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