pq magazine, september 2015

PQmagazineSeptember 2015 wwwpqmagazinecouk wwwpqjobscouk

In September Yeswersquove ACCA tipsfor the new sittingfrom top UK tutors

ACCA

TIPSINSIDE

In a bold move EY hasremoved academicqualifications from its entrycriteria for the 2016graduate undergraduate andschool leaver intake

Students will no longer berequired to have a minimum of 300UCAS points (equivalent to 3 Brsquos)and a 21 degree classification tomake an application

Instead EY will use a new andenhanced suite of online lsquostrengthsrsquoassessments and numerical tests toassess the potential of applicantsfor 2016

The decision comes after an 18-month analysis of the firmrsquosstudent selection process by talentmanagement firm Capp whichconfirmed that EYrsquos lsquostrengths-basedrsquo approach ndash used in itsrecruitment process since 2009 ndash isa robust and reliable indicator of a

EXAM GRADESDONrsquoT ADD UP

Just 28 of ACCA students sittingthe June P5 exam managed toscrape a pass according to thelatest pass rates released by ACCAMany who failed will be pleasedthey get another chance to pass atthe new September sitting

P5 sitters told PQ magazine theyhad found it extremely difficult tounderstand what the examinerwanted with many leaving theexam hall ldquoneeding to untangletheir brainsrdquo

While the Advanced Performance

Management paper (P5) had thelowest pass rate of all 16 papersthe other final optional paper passrates also make grim reading thistime around So while 36 of P4sitters passed this summer P6 hada pass rate of 34 and P7 40The P4 36 pass rate was in factan improvement on December2014 sitting where just 33 ofsitters got through

Pass rates for all the core Ppapers ndash P1 P2 and P3 ndash alldropped below the 50 mark

Interestingly student feedbackhad been that F5 was lsquoeasier thanin the pastrsquo A pass mark of 37this time around perhaps showsthat students who sat the CBEsdonrsquot realise the challenge of sittingthese more advanced papers

Students really didnrsquot like the F7June paper and the reappearanceof ratios They called it a lsquopiss takersquoand lsquoabsolute jokersquo among otherthings The pass rate dropped thistime to 40 ndash that is fall of sevenpercentage points on June 2014

ACCA PASS RATES TUMBLE IN JUNE

up opportunities for talentedindividuals regardless of theirbackground and provide greateraccess to the professionrdquo

She stressed that academicqualifications will still be taken intoaccount and indeed remain animportant consideration whenassessing candidates as a wholeHowever they will no longer act asa barrier to getting a foot in thedoor

Stilwell admitted that screeningstudents based on academicperformance alone was too blunt anapproach to recruitment Internalresearch found that there was noevidence to conclude that previoussuccess in higher educationcorrelated with future success insubsequent professionalqualifications undertaken Insteadthe research shows there arepositive correlations between certainlsquostrengthsrsquo and success as a futureprofessional

EYrsquos news follows PwCrsquosannouncement in May that itsapplicants will no longer need topA-level grades to get a job at thefirm It too is using aptitude tests tohelp it attract a more diverseselection of people PwC alsoadmitted that its former policyprevented it hiring top talent fromdisadvantaged groups

Continued on page 8

There were some pluses F4 inits new CBE format saw a pass rateof 75 Just two sittings ago it was45 (June 2014) The Taxation(F6) paper pass rate also jumpedseven percentage points whencompared with the last sitting to ahealthy 50

On releasing the June results theACCArsquos director of qualificationsCatherine Edwards said ldquoThere isno doubt the ACCA qualification isdemanding and we work hard to

candidatersquos potential to succeed thecompany

The firmrsquos managing partner fortalent Maggie Stilwell said ldquoAt EY

we are modernising the workplacechallenging traditional thinking andways of doing things Transformingour recruitment process will open

pq sep 15 p1_pq nov 11 p0110 04082015 1143

MyKaplan

ULTIMATE

LEARNING

THE

Up to

98

ACCA pass rates

EXPERIENCE

Lifetime PassGuarantee

RevisionReceive a syllabus recap

exam technique advice and

question practice

QBDQuestion Based Days improve your

exam technique under timed conditions

with personalised feedback

TuitionBe guided through the syllabus

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Industry Expert Tutors

Mobile

Practice Appigrave

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payment plansyen

Study via Live Online

or ClassroomMyKaplan

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o


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or Classroom

Based on ACCA F5 part-time students in Kaplan Leeds at the December 2014 sitting To qualify for the Lifetime Pass Guarantee certain criteria must be met TampCs apply6HHZHEVLWHIRUGHWDLOVuacute2QODYDLODEOHZLWK8(7ampVDSSO6HHZHEVLWHIRUGHWDLOVg6HHZHEVLWHIRU7ampVigrave7KHDSODQ0RELOH3UDFWLFH$SSLVDYDLODEOHFXUUHQWOIRU$SSOHDQG

Android smart phones and tablets The App is only available for Kaplan ClassroomLive Online tuition ClassroomLive Online PassampGo Classroom Full timeor Distance Learning Premier courses

Building confidence Delivering exam successYour success is built on firm foundations with Tuition Revision and a Question Based Day (QBD) at the

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Lifetime Pass Guarantee add to this solid grounding Simply visit us at one of our Open Days to see

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01908 540 068 wwwkaplanfinancialcoukpqule

002_PQ 0915qxp_PQ 1209 000 30072015 1559 Page 7

comment PQ

News08Boost for small firms FRCchanges aim to cut red tape10ICAEW names names CBApreferred suppliers unveiled12ACCA exemptions Associationcriticised over exemptions policy

Features etc06Mind your PsampQs P2 lsquoshockrsquothe P4 examiner gets a maulinga plea to CIMA and the ACCAgets a new supporter14CIMA exam questions PeterStewart describes the differentstyles of exam questions16ACCA exam tips What youneed to know to get past theSeptember exams

20Opinion Islamic finance shouldfeature more in the syllabus

22Letrsquos get technical GarethJohn outlines the concept ofcost behaviours

23Management informationWorking capital explained24ICAEW focus How to tacklepapers that focus on wordsrather than the numbers25Distance learning A newinitiative from CIMA and Kaplanand our great AAT giveaway26CIPFA breaks ground Tie-upwith Leeds Beckett Universitywill widen qualification optionsfor students plus a day in thelife of one CIPFA trainee

28ICAEW exam guidance Toptips from top tutors and openingyear rules explained29CIMA case study Tackling theStrategic Integrated case study30CIMA F3 Good timing is thekey to passing this paper32Careers 1 What are yourcareers options looking like33Careers 2 Life at the PeoplersquosPostcode Lottery writing awinning CV and our Book Club38Fun time Bugs dinosaurs andmore great PQ giveaways

The columnistsRobert Bruce UK companies muststop hiding behind lsquoriskrsquo 8Prem Sikka Pursuit of shareholderwealth makes us all poorer 10Carl Lygo Apprenticeships set tocreate a brave new world 12

Subscribe to PQ magazineItrsquos FREE ndash see page 35 or go to

wwwpqmagazinecouk

ABC July 2013ndashJune 2014

32361

Publisherrsquos statement We have adigital issue of the magazine which

is sent to 9119 requested readers

The world in perspectiveThere is little doubtthat accountancy

exams are tough Just take a look at the ACCA June exam results if you needconfirmation Failure can bestressful and tough butsometimes we really do haveto try to put things into perspective

In late July graduate associate Josh Jones plunged to his death fromthe top of PwCrsquos More London Riverside Despite attempts to save himhe died at the scene We discover Josh split his time between bankingand forensic accountancy where he helped to trace assets duringdivorce proceedings He was a man of many talents ndash he played thetrombone and loved hockey Shortly after his death flowers cards and aLiverpool FC football shirt were laid at the site One card said Joshldquobrought so much life to the partyrdquo Another friend wrote ldquoI canrsquot

believe itrsquos finished like this We never hada dull moment See you again goodfriendrdquo A book of condolence was also leftat the scene for friends and co-workers toadd to Josh was just 23 years old Fromthe comments he sounded like anintelligent talented and perhaps moreimportantly loved individual It must be aheart-breaking time for his family andfriends As someone said you worry aboutyour children through their school yearsand university and celebrate when they

start their career For whatever reason Joshrsquos life ended far too soonGraham Hambly PQ magazine editor ndash grahampqaccountantcom

CONTENTS September 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 Sep 15 p3_q11qxp_pq aprl08 p04 05082015 1135 Page 1

NEW AND IMPROVED STUDY MODES

ACCA PART-TIME COURSES

MORE FLEXIBLE THAN EVER

bull ONE-TO-ONE COACHING

bull FREE LIVE ONLINE LECTURES

bull PASS 1ST

TIME GUARANTEEtrade

bull AWARD-WINNING TUTORS

REGULAR WEEKENDS

4 days of tuition in a 3 week period

start after exam results day

EVENINGS

8ndash10 weekdays start

before exam results day

004-005_PQ 0915qxp_PQ 1209 000 30072015 1521 Page 7

wwwLSBForgukACCA | 020 3535 1111

Start 14th September

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 re-sit course

The nature of the free resit depends on the preferred study mode

EARLY START WEEKENDS

2 days before exam results day

+ 2 days after exam results day

INTENSIVE WEEKENDS

4 days in a row available

from ThundashSun

APPLY NOW

004-005_PQ 0915qxp_PQ 1209 000 30072015 1521 Page 8

A snobrsquos professionCould you stop sending me PQmagazine each month ndash I have nowstopped my accountancy trainingall together The profession is full ofsnobs and not having a privateschool education I do not stand achance no matter how manyqualifications I have

The accountancy professionshould be ashamed of itself Awfulpeople Thank youRichard Rouse by email

PQ have your say

Book a time slot with one of our tutors before or after exam results day and get expert advice on your next steps

020 3535 1111

wwwLSBForgukteam

MEET LSBF TUTORS

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 Francesca Cullaney 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

P2 was a shockerI have been an avid reader of PQmagazine for a number of yearsnow and have found it to be avery informative interesting andhelpful publication ndash keep up thegood work

I sat the ACCA P2 exam at thisJunersquos sitting Although I hadthoroughly prepared for the examand was very confident in myconsolidation skills I wascompletely thrown off by question1a Besides having harder than

usual additionaladjustments therequirements tocalculate NCI for both

subsidiaries was a shock As far asI know there is no guidance inACCA approved textbooks or evenprobably from most tuitionproviders on how to calculate NCIas asked by the examiner

I find it very difficult tounderstand how the examiner cando such a thing for such afundamental element ofconsolidation knowing that 99 ofcandidates wonrsquot have any ideawhat to do

It was very disappointing to saythe least What really bothers meabout it is that because of that theACCA will have to instigate morelsquoown figure marksrsquo into the exam

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

email grahampqaccountantcom

P4 examiner must goIn Julyrsquos PQ magazine (the 150thissue yay) you included a letterfrom a P4 student who sat theACCA exam in June 2015 and whodescribed it as a ldquodisasterrdquo Theysaid that they ldquofelt suicidal for thefirst time in my life after doing itrdquo

I agree with those sentimentsand strongly urge the ACCA tochange the P4 examiner I thinkmost candidates have had enoughof the current P4 examiner He issetting ridiculous papers andsomething needs to be done TheP4 examiner has forgotten thatmost PQs are part-time studentsand have a life beyond P4 andcanrsquot study financial management24 hours a day

We PQs have so many demandson our time that the examinerdoesnrsquot consider This isunacceptableName and address supplied

ACCA best for meI look forward to receiving my PQmagazine each month and greatlyenjoy reading each article I wasvery interested in the discussion onthe new CIMA exam format (PQJuly 2015) and would like to sharemy experience with my fellowstudents

When CIMA announced the newformat I had to re-assess why I wasdoing the qualification I decidedthat changing to ACCA was the

CIMA pass rate worryIt has taken five months but CIMAhas now published the OT exampass rates As an F3 tutor this wasof particular interest to me

I have to say that a first attemptpass rate of 45 is disappointingFinancial ManagementStrategy hasalways been the most challengingof the Strategic Level exams but Iwould expect the pass rate of thenew format papers to be betterthan this What is even moreworrying is that this pass rate isafter CIMA lsquorealignedrsquo thecompetence level to a lower butstill unknown standard Does thatmean the original success ratemust have been far lower Donrsquotget me wrong I like the contents ofthe CIMA F3 syllabus and I am100 in favour of the way it is nowbeing tested

So how do we improve thesituation Yes students will have tobe better prepared and tutors willbe a key part of the processHowever CIMA could assist bytaking one action ASAP Manystudents have told me that theactual paper that they attemptedwas very different to what theyexpected In particular they saidthe Pearson Vue sample paper wasldquoof little userdquo So may I make apolite request on behalf of CIMA F3students please may we have anupdated sample test paperSunil Bhandari by email

best move for my career Irsquove foundthat ACCA modules have morestructure to them than CIMArsquos alsogiving insight into tax and audit

Irsquod like to encourage fellowstudents who have becomefrustrated with CIMA not to quit theaccounting profession but to seekalternatives to ensure they haveevery opportunity to becomequalified and progress within theirchosen career Harinder Natt by email

which in my opinion has nowaccomplished nothing

Instead of testing skill (andknowledge) and thus earningmarks the marks will most likelyhave to be given away for freeWhat is the point of that

In my opinion all it does is lowerthe value and standard of theexam which I think is prettypathetic for professional levelexaminationsName and address suppliedThe editor says What was yourexperience of this particularpaper Was it fair We welcomeyour comments and of course aresponse from the ACCA

PQ Sep 15 p6bull_q11qxp_pq aprl08 p04 05082015 1125 Page 1

Book your ACCA programme now

visit bppcomacca or call 03334 146 494

The 96 is based on part time P3 students sitting in December 2013 at our Reading centre 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

96

Up to

Pass Rates

ldquoThe Achievement

Ladder is an excellent

measure of what I

already know and what I

still need extra time and

attention to focus onrdquo

Katarina Gramblickova

BPP ACCA Student 2015

96 of BPP students pass their exams


When it comes to studying for your ACCA exams we believe that support and motivation make

a significant diference With our expert professionals and ACCA Approved Content wersquore

behind you all the way

In fact 96 of students who study with BPP pass their exams a strong indication that our

approach isnrsquot just more engaging itrsquos more successful too

BPPrsquos ACCA programmes towards the December 2015 sitting are available to book now

Make sure yoursquore in the best position to pass your exams by booking a Taught Revision and Exam

Practice Course together via our Pass Ready Solution and receive FREE Lifetime Pass Assurance

With Pass Ready Solution if you are unsuccessful in your exams you can come back as many

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007_PQ 0915qxp_PQ 1209 000 30072015 1148 Page 7

8 PQ Magazine September 2015

PQ news

Understanding risk is a topic that hasspawned thousands of conferencesBut as we all know the practicalitiesare nonsense designed for theprotection of peoplersquos backsides Onejournalist friend of mine comes outwith a simple example If he wantedto place a pound1000 bet on his favouritefootball club winning the league hewould go down to the betting shopand hand his cash over No one wouldask about his risk appetite orwhether he understood that daft betscan come a cropper If he said hewanted to invest the same cash in ablue-chip share through a stockbrokeror adviser it would be more or lessimpossible The paperwork thequestionnaires assessments of riskappetite would all come intodeadening play And that is just oneexample of how regulatory bodies ofall types manage to stymie usefulactivity I went through a similarprocess recently Almost none of thequestions had anything to do with myinterests Nearly all of them werethere to protect the providers ofadvice should anything go wrong

The same is true of the processeswithin an organisation that are aimedat making it secure The more we alldo this the less space an organisationhas in which to move Business lifeseizes up or at best becomes muchless efficient

How do we change this It isculture It takes a long time Peopleneed to drive common senseOrganisations need to emphasiseobjectives rather than process Ittakes time Accountants need toprovide the analysis and the goals

ROBERTBRUCE

We need toattack theculture thatputs firms ina straitjacket

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

FRC updates mean lsquolandmarkchangesrsquo for smaller UK firms

ACCA resultsBPP uni coursefor ACCA PQs

The Financial Reporting Council(FRC) has issued a suite of changesit is hoping will simplify accountingstandards for micro-entities andsmall businesses in the UK Thechanges are largely being made inresponse to the implementation of anew EU Accounting Directive andincludebull A new standard FRS 105 lsquoTheFinancial Reporting StandardApplicable to the Micro-entitiesRegimersquobull New Section 1A lsquoSmall Entitiesrsquo forFRS 102bull Other changes necessary forcontinued compliance withcompany law

All the main changes are effectivefor accounting periods beginning onor after 1 January 2016 with earlyapplication permitted for accountingperiods beginning on or after 1 January 2015

This September the FRC isexpected to issue revised editions ofFRS 100 lsquoApplication of FinancialReporting Requirementsrsquo FRS 101

lsquoReduced Disclosure Frameworkrsquoand FRS 102 lsquoThe FinancialReporting Standard applicable inthe UK and RoIrsquo These will reflectthe changes announced in July

Baker Tillyrsquos Danielle Stewart saidthese were lsquolandmark changesrsquo andwill have the effect of cutting redtape for any small company in theUK that chooses to take up theexemptions

She added ldquoWhile someaccountants may mourn thewithdrawal of the currentaccounting standard for smaller

Continued from page 1ensure it is relevant and of the highglobal standard that employersexpectrdquo She said she was lsquopleasedrsquowith the 40 pass rate at P7where ACCA has been workingclosely with learning partners toprovide greater support for studentssitting this exam

However Edwards admits someof the pass rates were lower thanACCA would like and said it isworking on a range of supportproducts for students includingdetailed guides to assist PQs if theychoose self-study

ACCA EXAM RESULTS JUNE 2015 ndash WORLDWIDE Jun 15 Dec 14 Jun 14F1 Accounting in Business 85 83 80F2 Management Accounting 58 58 60F3 Financial Accounting 63 59 63F4 Corporate amp Bus Law 75 70 45F5 Performance Management 37 44 39F6 Taxation 50 43 53F7 Financial Reporting 40 43 47F8 Audit amp Assurance 39 45 40F9 Financial Management 41 40 40P1 Professional Accountant 49 52 52P2 Corporate Reporting 48 50 47P3 Business Analysis 46 48 46P4 Adv Financial Management 36 33 35P5 Adv Performance Management 28 30 29P6 Adv Taxation 34 38 39P7 Adv Audit amp Assurance 40 42 36

entities the new replacementstandard will allow around 15m ofthe UKrsquos smallest companies tobenefit from far simpler reportingrequirementsrdquo

Perhaps the most significantimpact of this new regime arisesStewart felt because the upperturnover threshold for smallcompanies has been raised frompound65m to pound102m

It will also be the first time underUK GAAP that small companies willnot have to include a cash flowstatement in their accounts

ICAS one delegate requiredICAS has launched itssearch for a delegate toattend a global youthleadership summit andrepresent the accountancyprofession

The lsquoOne Young CAcompetitionrsquo open to anyCA under the age of 30will enable the delegate toshare their experiences and ideas at the One Young World conference inBangkok this November

The competition runs from July through to 28 August 2015 You cannominate yourself or someone else and the shortlisted nominees will becontacted in September The name of the winner will be announced at theICAS dinner in London in early October

ldquoThis willcut red

tape for manySMEs who take up the exemptions

Danielle StewartBaker Tilly

Last yearrsquos winnerColin Youngsecond from left

AAT centreCIPFA has established an AATcentre at its Edinburgh HQFrom September it plans to offerboth AAT Level 5 and Level 6courses through a blend of classand online support to ScottishPQs AAT distance learningstudents can also sit their CBAsat the CIPFA Scotland centreThe plan is to provide CIPFAPQs with face-to-face tuition

If you want to find out morecontact jamesduncancipfaorgor call 0131 221 8640

BPP University has launched aprogramme that enables students tostudy for their ACCA qualificationfull-time while enjoying a universityexperience BPPrsquos AdvancedDiploma in Accounting and Financeis accredited by the ACCA anddesigned so each of its ninemodules are aligned with theACCArsquos fundamental papers (F1-F9) The 18-month course is full-time and the first intake will be thisSeptember

PQ aug 15 p8_pq sept 12 p08 04082015 1507 Page 10

ACCOUNTING AND FINANCE TRAINING FOR BUSINESSES AND INDIVIDUALS

INDIVIDUALS

As an LSBF student you will benefit from Corporate Training

BUSINESSES

bull Pass 1st Time Guaranteetrade

bull Flexible study modes

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bull Free Live Online lectures

bull Award-winning tutors

Ł Flexible hours

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Ł Study on campus or at your premises

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 re-sit course The nature of the

free resit depends on the preferred study mode Payments must be made on or before the specified date and failure to comply will render the agreement null and void

wwwLSBForgukPQ

020 3535 1111

Find out more

OUR TRAINING YOUR SUCCESS

009_PQ 0915qxp_PQ 1209 000 30072015 1522 Page 7


PQ news

Bank of England chief economistAndrew Haldane is the latest official tosay that shareholder dominance ofcorporate governance is bad foreconomic growth and prosperity Atbanks shareholders typically holdshares for around three monthsManagement is under pressure toreturn as much cash as possible toshareholders often at the expense oflong-term investment Haldane notesthat in 1970 pound10 out of each pound100 ofprofits was typically paid toshareholders through dividends Thatfigure is now pound60ndashpound70

In its 2013 report on the 2008banking crash the UK ParliamentaryCommission on Banking Standardsconcluded that ldquoshareholders failed tocontrol risk-taking in banks andindeed were criticising some forexcessive conservatismrdquo It urged thegovernment to remove shareholderprimacy in respect of banks requiringtheir directors to ensure the financialsoundness of the company ahead ofthe interests of its members To datethere has been no government action

All wealth generation requires co-operation among stakeholders Yetthis simple truth is lost on theFinancial Reporting Council (FRC)Despite concerns about harmful socialimpact accounting standards andcodes of corporate governance issuedby the FRC continue to prioritiseshareholder interests The interests ofother stakeholders and economicstability continue to be neglected Theseeds of the next financial crashcontinue to be sown

PREMSIKKAPursuit ofshareholderwealthmakes us all poorer

Prem Sikka is professor of accountancy at theUniversity of Essex

More CIPFA students passing their exams

ICAEW prepares for CBEs

lsquoNo quotas at CIMArsquoCIMA doesnrsquot have quotas explained

director of exams Steve Flatman in a recentinterview with PQ magazine He said theinstitute was a competence-based body so ldquowedonrsquot have a maximum number of people whocan passrdquo Flatman is promising to release thenext set of OT pass rates with the August casestudy results in September They will again bereleased in January 2016 From then on therelease of OTs will be every six months

Relevant degreesNot one current CIPFA student holds a

relevant degree according to the latest stats

published by the FRC in its annual trendssurvey And just 13 of all CIPFA PQs cameinto training with a degree of any sort At theother end of the spectrum is ICAS where 98of its students hold a degree and 42 of theseare relevant ones

Regulator statusClients of ACCA members and firms who

have exhausted the internal complaints processcan now seek assistance via the associationrsquosconciliation service The ACCA has been giventhe go-ahead by the Chartered TradingStandards Institute to become a regulator thatclients can turn to if members or firms

regulated by ACCA cannot resolve theircomplaints

Beware the ragweedExperts are worried that climate change

could mean the rise of hayfever as plants suchas ragweed take hold in the UK Pollen fromragweed induces severe allergic reactions Andstudents sitting exams should be aware that itextends the hayfever season from summer toautumn One ragweed plant produces a billiongrains of pollen each season This is importantnews to hayfever sufferers as a spike in pollenmakes them 40 more likely to drop a gradebetween mock exam and the real thing

In brief

Learndirect and RM Results havebeen selected as the preferredsuppliers to deliver the ICAEWcomputer-based exams

Students will sit their first onlineexams in the professional level taxcompliance module in March 2016The ICAEW has pointed out thatonce the implementation of CBEbegins there will be no taxcompliance exams in the currentformat running at the same timeThe syllabus itself will not beaffected although it will undergothe usual annual review The examwill still be 25 hours long with a55 pass mark The way the exam

is marked will also be the sameStudy manuals for this module willbe available from this September

Plans are also under way at the

institute to move all exams over tocomputer-based assessment TheICAEW has given itself a long lead-in period ndash three years ndash to achievethis

The executive director oflearning Mark Protherough saidldquoTechnology plays a large part inthe workplace and students arealready familiar with usingtechnology to write reports createspreadsheets tables and undertakecomputations We wanted toenhance the exam experience andtake a new approach withassessment so that it was akin toreal working-life as possiblerdquo

Protheroughenhancingthe examexperience

CIPFArsquos June 2015 sitters have helped push the overall exampass rate up again by two percentage points to77 In December 2014 the overall successrate was 75 in June 2014 it was just 72

The institute said the rise was due to studentsldquodemonstrating their ability in core technicalsubjects such as Financial Reporting and ManagementAccountingrdquo There were some very impressive paper passrates this time around with four above 90 In contrast twopapers had pass rates in the fifties ndash Financial Management(57) and Public Sector Financial Reporting (54)

CIPFArsquos education chief Adrian Pulham (pictured above)said ldquoOur students represent the future of the profession and Iam delighted that they have achieved another set ofoutstanding exam resultsrdquo

CIPFA JUNE 2015 RESULTSJune 15 Dec 14

Financial Accounting 83 90Management Accounting 97 97Financial Reporting 79 77Audit amp Assurance 62 74Business Management 93 93Business Strategy 92 64Financial Management 57 69Governance Public Policy 61 60Public Finance amp Tax 94 78Public Sector FR 54 65Strategic Leadership 87 80Strategic Finanacial Mrsquoment 66 68OVERALL 77 75

All the worldrsquos in ManchesterCIMA vice president David Stanford joinedinternational students in Manchester as theygraduated from the highly successful CIMA degreeprogramme at Manchester Metropolitan University(MMU) Students from as far afield as AustraliaSaudi Arabia and Nigeria came together to celebratetheir graduation MMU offers two top-up degreecourses for CIMA students and members an MSc inStrategic Business Management and a BA (Hons) inSustainable Performance Management Forinformation visit wwwbusinessmmuacukcima

PQ Sept 15 p10qxp_pq sept 12 p08 05082015 1802 Page 10

011_PQ 0915qxp_PQ 1209 000 30072015 1528 Page 7


PQ news

According to the latest statistics twoof accountancyrsquos Big 4 are in the UKrsquostop three graduate employers But isthat trend likely to continue given theemphasis on apprenticeships Degreeapprenticeships were launched earlierthis year as an alternative touniversity with the Secretary of Stateexplaining they will ldquobring togetherthe very best of higher and vocationaleducation allowing apprentices toachieve a full degree whilst trainingon the jobrdquo Importantly for studentsthis is a lsquono debtrsquo route to a degree

The accountancy profession is oneof the first sectors to adopt this withmany large firms launching their ownapprenticeship programmes thatcombine a professional qualificationand degree A large professionalservices firm I spoke to felt degreeapprenticeships would have a knock-on effect on the number of graduatesthey would take They expected toemploy more lsquonon-cognate degreestudentsrsquo ndash meaning that actuallystudying a full-time undergraduatedegree in accountancy could be adisadvantage One student told methey were weighing up a degreeapprenticeship with a full-timeundergraduate degree in accountancy(with its traditional university campusexperience and debts of aboutpound50000) She said she was probablygoing to go off to university as she didnot like the idea of her employerconstantly scrutinising her examperformances every few months

There are interesting life choices in store for this new generation

CARLLYGOBrave newworld fortomorrowrsquosaccountants

Professor Carl Lygo ischief executive of BPP

KNOW YOUR TIMINGS

Two is magic number

CIMA case studiesIt is never too early to start

studying for the CIMA integratedcase studies says HTFTrsquos ClareFinch If you are planning to sit theSICS and have passed all your OTassessments then itrsquos time to makesure your technical skills are up tothe task Even prior to the pre-seenyou can ponder on the lsquoethicsintegrity and professionalismrsquochallenges of the syllabus Theseneed to be mastered by the time ofthe sitting Finch writes regularly forPQ ndash see page 29 of this issue

De Montfort offers ACCAFormer PQ College of the Year

(Public Sector) De MontfortUniversity is planning to offer anew condensed ACCA coursestarting on 1 September for theDecember sitting Further coursesare planned for February for theJune exams These will be part-time evening courses run oneevening a week per paper for 12weeks Each ends with a two-dayweekend revision course For moreinformation contact Dawn Davisonat ddavisondmuacuk

Your free data serviceCompanies House has

launched its new public searchservice allowing users to access all ofits digital data free of charge Thisgives access to over 170m digitalrecords on both companies and theirdirectors including companyoverviews financial accounts currentand resigned officers and companyfilings New features will becomeavailable in the coming monthsThese include officer searchingdisqualified directors dissolvedcompanies and overseas data

In brief

The FRC has put the ACCArsquosexemption processes on lsquohighpriorityrsquo for 2015

In its newly published annualreport the FRC says itwas lsquodisappointedrsquo tofind evidence that asmall proportion of themore complex exemptionapplications continue tobe processed incorrectlyIt pointed out that theACCA has built a considerable

number of checks into itsprocesses for granting erorrs It alsonoted that the mean error ratesidentified by ACCA as a result of

these checking processeshave improved in 2014compared with 2013However the FRC want tosee the ACCA sustain thislevel of improvement andgo further It is for thisreason it considers this to

be an area of high priority for a

further review in 2015 The ACCArsquos Alan Hatfield said

the association assigns a largeamount of resources to ensurestudentsrsquo prior learning isappropriately recognised and thatstudents enter the ACCAqualification at the correct level

He said the ACCA has taken theFRCrsquos recommendations seriouslyand has put further procedures inplace to minimise any repeatoccurrence

Hatfield said ldquoA programme ofadditional controls has beenimplemented and the feedbackfrom FRC was considered whendesigning this programmerdquo

ACCA exemption policylsquoneeds to get betterrsquo

Four exam sittings a year offersACCA students much greaterflexibility but PQs are going tomanage their diaries much better ifthey want to keep down the costsand truly benefit from the changesaccording to one leading tutor

June sitters had just 10 days toenter the new September sittings(that deadline has now passed)

However before that first-everSeptember sitting (7-11 September)

Meet Andre Cardador the winnerof the PQ magazine sponsoredlsquoBest Management AccountingStudentrsquo award at NorthamptonBusiness School He is picturedwith Dean Ian Brookes Cardadorwill be joining HMRCrsquos taxprofessional programme in largebusiness this September

Two papers is still the ideal route tosuccess at the ICAEW professionalexams according to the latestanalysis of results Some 776 ofJune sitters who opted for twopapers passed both with a further146 passing one of the two

This compares with the 679 ofPQs who sat just one paper andpassed

In all some 4798 students satthe summer test with over 9000papers attempted That translatesto the average June student taking188 papers

The stand-out pass rate this timearound was Business Strategy witha 918 success rate The firstattempt pass rate for this paper wasan even healthier ndash 931

The ICAEW also pointed out thatthe majority of top scores in itsJune Professional sitting came fromoutside the Big 4 firms Among theprize-winning students were RobinDoddrell from Francis Clark LiamBrown of Morgan Stanley Song-eeKim of FTI Consulting and BrittneyMarshall from UNW

ICAEW PROFESSIONAL EXAM RESULTSJun15 Jun 14

Audit amp Assurance 820 848FA amp Reporting 816 807Tax Compliance 817 885Business Planning Tax 789 811Business Strategy 918 879Financial Management 817 726

there are two other dates studentsneed to be aware of the tutor toldPQ magazine

August 17 is the day that examentry opened for the inauguralMarch 2016 sitting And 31 Augustis the early deadline date for theDecember 2015 sitting This is ofcourse eight days earlier than

under the old sitting (you shouldstill remember the 888 system)

The problems begin in OctoberSeptember sitters will receive theirresults on Monday 19 October andhave a week to get their lsquoearly birdrsquodiscount The standard deadlineexam prices then comes into effecton Monday 26 October

How manyThe Association of Tax Technicians(ATT) has released its May examresults along with its e-assessmentpass rates The paper pass ratesrange from 63 to 82

What makes more interestingreading is the number of timesstudents are taking to pass the e-assessments It is taking onaverage 25 attempts for PQs topass the law e-assessment

However the figures show somestudents have taken the test 16times and counting Should therebe a limit

Alan Hatfield

PQ Sep 15 p12_pq sept 12 p08 05082015 1129 Page 8

013_PQ 0915qxp_PQ 1209 000 30072015 1335 Page 7


PQ CIMA exams

PLAYING THE GAMEPeter Stewart explains therationale behind the differentstyles of CIMA exam questions

CIMA puts a range of question styles intoour exams and I hope the followinghelps future candidates to appreciate

the rationale behind themExam questions should be easy to answer for

those who are competent but not so easy thatthe not-yet-fully-competent (NYFC) will regularlyget them correct by chance There are somequestions that the competent candidate can onlyanswer after a period of working or deductionbut that doesnrsquot make the question unfair Aquestion is only truly difficult if you donrsquot have afirm grasp of the learning outcome content

Consider the following exam where I want totest whether someone who claims to be is afollower of Heart of Midlothian FC

1) What was the recorded attendance at theScottish Cup final on 19th May 2012

a 50806b 50993c 51041d 51372

2) Which of the following footballers scored agoal or goals during Heart of Midlothianrsquos 5-1victory over Hibernian FC in the 2012 ScottishCup final

bull Ryan McGowan TrueFalsebull Craig Beattie TrueFalsebull Rudi Skacel TrueFalsebull Ian Black TrueFalse

3) Heart of Midlothian Football Club won theScottish Championship in a record-breaking2014-15 season Select ALL statements thatapply correctly to that season

1 Heart of Midlothianrsquos home kit in 201415was a maroon shirt with white shorts andblack socks

2 Heart of Midlothian beat Dundee United10-0 in a league game

3 Heart of Midlothian became Champions on5th April 2015 when Hibernian FC lost agame against Rangers

4 Heart of Midlothian FC never lost a gamebefore being confirmed as champions in

the 201415 season5 The head coach of Heart of Midlothian FC

in the 201415 season was Robbie Neilson

4 From what distance in yards did AlimOzturk score his lsquoscreamerrsquo goal for Heart ofMidlothian against Hibernian FC on the 26thOctober 2014 to level the match 1-1 in the final minute of play

The lsquohardestrsquo and in many ways lsquoworstrsquo questionin that list is the seemingly simple multiplechoice question 1 There would be very fewHearts followers who could recall or even everpaid attention to the recorded attendance at thatmatch The question is unlikely to distinguishbetween the competent and the NYFC both ofwhom will be ticking a box at random In generaldepending on the answer options availableNYFC have a 20ndash25 chance of guessing thecorrect answer for a multiple choice question

Question 2 starts to provide a distinctionbetween those who only know a bit about footballand those who were following Hearts in that cupfinal There are 16 possible combinations for aquestion of this type so the chance of NYFCguessing the correct answers is 625

The open-ended question 4 provides somedistinction between the competent and NYFCGenerally with this type of question there aretechnically an infinite number of possibleanswers and therefore the probability of arrivingat the answer by chance is very close to zero Inthis example the question eliminates those who

donrsquot know that a football pitch is approximately100 yards and that very few goals are scoredfrom more than 50 yards

Others may be able to deduce that Ozturkrsquosgoal would not have hit the headlines if it werefrom within the box so would be able to make aneducated guess of between 25 and 50 yardsWhile a correct guess is possible it would bevery unlikely

The style of question 3 has caused thegreatest debate among CIMA students Why askso many things to prove a single point If youanswer all five correctly (each is simply a true orfalse not much different to question 4) I haveno doubt that you know your stuff There are now32 possible combinations and so a probability ofarriving at the correct answer by chance is312

What about if you get only one wrong Sorrythere are no partial marks on these questionsbecause itrsquos been designed as a comprehensivetest of that particular topic It would be ridiculousto mark someone lsquoproficientrsquo if they donrsquot knowthe correct answers for statements 1 2 or 5 Irsquovealso judged that itrsquos important for a Heartssupporter to know the month in which they wereconfirmed champions and to remember that theydid lose a game before that confirmation

We have put a lot of thought and research intothe structure of our exams When the ultimatepurpose of an exam is to distinguish thecompetent from the NYFC we are confident thatour exams are passing the testbull Peter Stewart Director of Learning CIMA

PQ

For the latest issue see issuucomNQ magazine is an e-mag for newly qualifieds who want to get aheadAll the back issues are available too ndash type NQ magazine into wwwissuucom

Sign up today via the PQ magazine website ndash wwwpqmagazinecouk

Ted

Gre

en

pq sep 15 p14 -v2_Layout 1 04082015 1339 Page 23

fast-track route for AAT members

CIPFArsquos Professional Qualification

Our fast-track route to Chartered Public Finance Accountant (CPFA) status

will provide you with the specialist skills to further your career

To help you get started wersquore offering AAT members free exemptions

on CIPFArsquos Professional Qualification ndash saving you up to pound400

Why study with CIPFA

Get up to four exemptions ndash leaving just eight modules to complete in two years

Flexible learning ndash online study and exams classroom and distance learning

Ongoing support from mentors with high quality learning materials

Student membership ndash access to professional development resources and events

Exclusive discounts and offers including NUS card

Start your journey with CIPFA today visit wwwcipfaorgaat

or call 0207 543 5656

Find us on

reg

015_PQ 0915qxp_PQ 1209 000 30072015 1148 Page 7


PQ ACCA exam tips

Here is a first ndash tips for aSeptember sitting ofACCA exams Rememberwhere there are MCQsthe tip is to cover thewhole syllabus

BPPF5bull Q1ndashQ3 any syllabus area couldbe tested here ndash so study it allbull Q4 amp Q5 planning andoperational variancesbull Mix and yield variances andevaluation of the companyperformance (either as a whole oron a divisional basis) F6Q1ndashQ4bull Property incomebull Pensionsbull A range of capital gainscalculations ndash chattels part-disposals use of capital losses andbusiness reliefsbull Inheritance tax ndash death tax onlifetime gifts andor death estatebull VAT ndash small business schemesQ5 amp Q6bull Income tax ndash employment incomeandor trading incomebull Corporation tax ndash capitalallowancesF7Q1 amp Q2bull Interpretation or statement ofcash flowsbull Consolidationbull Conceptual frameworkbull Intangibletangible assets andimpairmentbull Provisions and contingenciesbull Revenue and grantsbull Financial instruments discountedoperationsassets held for sale orearnings per shareQ3bull Could be single entity or aconsolidation ndash statement of profitor loss and other comprehensiveincome andor statement offinancial positionF8Q1ndashQ4bull Corporate governance andinternal audit

bull June tested the examinerrsquostechnical article on CSR so ensureyou are familiar with any newarticlesP2bull Q1 preparation of a groupstatement of profit of loss and othercomprehensive income andorstatement of financial position orstatement of cash flows This mayinclude a foreign subsidiarydiscounted activities disposalandor acquisitions You can addother complications such asfinancial instruments pensionsshare-based payment andimpairmentsbull Q2 amp Q3 Tests a range of topicssuch as deferred tax foreigncurrency transactions financialinstruments pensions share-basedpayment non-current assetsborrowing costs and the effect ofaccounting treatments on earningsper share or ratiosbull Standards such as accountingpolicies and the framework leasesgrants IFRS for SMEsreorganisations provisions eventsafter the reporting period andrelated partiesbull Q4 Revision of the conceptualframework

bull Regulatory issues over adoptionand consistent application of IFRSsbull Implementation issuesbull Revenue recognitionbull Management commentarybull Application of the definition ofcontrol and significant influence ndashequity accountingbull Improvements in performancemeasurementbull Classification in profit or loss vsOCIbull Integrated reportingP3bull Value chainbull Critical success factors and KPIsbull Role of the corporate parentincluding BCG matrixAshbridgebull Managing strategic change ndashforce field analysisP4bull Project appraisal ndash cost of capitalcalculationsbull Business valuation ndash also likely toinclude cost of capital calculationsbull Risk management ndash hedgingbull Currency risk managementbull Business re-organisationbull Real optionsP5 bull Numerical techniques ndash KPIsEVA transfer pricing ratios qualityrelated costs and ABCbull Building blocks modelbull Quality managementbull Information reporting ndash CSFs andKPIsbull Application of strategic models ndashPEST Porterrsquos 5 Forces valuechainbull HR frameworks ndash reward andappraisal systemsbull Risk managementbull Environmental managementaccountingP6bull Groups of companies involvingoverseas aspectsbull Unincorporated businessparticularly loss relief or involving apartnershipbull Capital gains tax versusinheritance taxbull Overseas aspects particularly thenew rules on residencebull Personal service companybull Company purchase of ownsharesbull Enterprise investment

bull Ethical threats and safeguardsbull Audit planning materiality auditprocedures (substantiveprocedures) audit finalisation andaudit reportsQ5 amp Q6bull Audit riskbull Internal controlbull Audit procedures ndash bothsubstantive procedures and tests ofcontrolsF9Q1ndashQ3bull Working capital management ndashthe impact of a change in creditperiod or accepting a factorrsquos offerbull Business or security valuations ndashassets method and earningsvaluationbull Financial risk management ndashcurrency risk or interest rate riskQ4 amp Q5bull Investment appraisal ndash likely to beNPV with inflation and taxbull Working capital management andbusiness finance ndash evaluation offinancing options interest coverageand gearing ratios or a cost ofcapital calculationP1bull Use of stakeholder ethical andother CRS theories ndash all applied tothe scenarios

Study ACCA CIMA ATT and many more from the comfort of your own home with flexible lesson times to suit

your schedule

Benefit from a unique learning experience structured around you with expert tutors

Contact us now for more information amp course advice

wwwssaccountancytuitioncouk

pq sep 15 p16-17-18_q11qxp_Layout 1 05082015 1213 Page 16

PQ Magazine September 2015 17

ACCA exam tips PQ

schemesventure capital trustsbull Change in accounting datebull Takeoverbull VAT partial exemptionbull Transfer of trade versus sale ofsubsidiarybull Disincorporation reliefPensions contributionsbull Patent box research anddevelopment expenditureP7bull Q1 planning risk assessmentevidence gathering and practicemanagement issues ndash includingfinancial statements extractsbull Q2 non-audit engagement ndash PFIdue diligence audit completion orconsolidated groupsbull Audit evidence and financialreporting issuesbull Practice management includingethicsbull Quality control and reporting ndashcompletion and communication

First IntuitionF5bull Target costingbull Lifecycle costingbull Limiting factorsbull Riskbull Financial and non-financialperformancebull Flexed budget and budgetingdiscussion

bull Cost volume profit analysisF6bull Employmentself-employmentbull PAYEbull Opening years and change ofyear end for sole tradersbull Capital allowancesbull VAT default surcharge and VATinvoice content and annualaccountingbull CGT Principal private residenceand entrepreneurrsquos relief chattelsbull IHT lifetime and death transfersF7bull Extracts from single companyaccounts including non-currentassets taxation and IFRS 15 bull Interpretation of accountsincluding a statement of cash flowsbull Consolidated SFP andor SPLwith associate PUP and fair valueadjustmentsF8bull Ethicsbull Audit risk and auditor response(including ratio calculations)bull Internal control ndash deficienciesimplications and recommendations(revenue and receivables or payrollcycle)bull Audit evidence and substantivetestingbull Subsequent events writtenrepresentations and going concernbull Modified auditorsrsquo reports

F9bull Discussion of the economicenvironment and the impact oninterest and exchange ratesbull Working capital managementbull Investment appraisal and cost ofcapitalbull Business valuationsbull Risk managementP1bull 50-mark scenario question toinclude ethics Tuckerrsquos 5questions single vs two-tier boardstructures also corporate socialresponsibilitybull Optional questions to includeimportance of internal controlsgovernance committees andstructure of directorsrsquoremuneration business risksintegrated reporting andenvironmental reportingP2bull Q1 group question on foreignsubsidiary Will contain a variety ofnon-group topics toobull Ethicsbull Revenue recognition or leases ndashcurrent issuebull Deferred taxbull Share based paymentsbull PensionsP3Section Abull Environmental analysis people

with financial analysisSection Bbull Project managementbull Strategic actionbull Information technology ndash pricingstrategyP4bull International investment appraisaltechniques focusing on riskmanagement tools such as value atriskbull Impact on WACC followinghedging of interest rate riskbull Company valuation basedscenario possible MBO finance tostructurebull Adjusted present value with linkto real options and Black Scholesoption pricing modelP5bull Critique an existing performancemanagement system and theperformance hierarchybull Transfer pricingbull Quality costs and six sigmabull Activity based principlesbull Budgetingbull Performance managementmodels (performance pyramid orbuilding block model)bull Value-based approaches toperformance managementP6 bull Business property relief

The future of personalised accounting exam success

Why go anywhere else

For more information visit wwwhtftpartnershipcoukcima or call 0121 745 8842

Join us for CIMA E3 in

AugustSeptember taught by

Jenny Hughes and get the

complete syllabus in bite-sized

downloadable recordings for

you to watch at your own pace

in advance of our scheduled

ůŝǀĞŵĂƐƚĞƌĐůĂƐƐĞƐʹ where we

focus on applying your

knowledge

Or join us for our Strategic

Case into November Get

access to a bank of assumed

knowledge recordings (F3 P3 amp

E3) along with HTFT notes

written specifically into the

November case

We had a 100

pass rate for

our Strategic

Case in May

Continued on page 18



PQ ACCA exam tips

bull Use of second spouse nil ratebandbull Related propertybull Groups of companies tradingand capital lossesbull Double tax relief for companiesbull De-grouping chargesbull Incorporation reliefbull Furnished holiday letsbull VAT partial exemptionbull Appeals and the four-tracktribunal systembull Benefits in kind or extra salaryincome tax and national insuranceimplicationsP7bull Business risks in a scenariobull Identifying ethical and otherprofessional issues in a scenariobull Matters to be considered andaudit evidence for a couple of coreaccounting issuesbull Audit reportsbull Money laundering

Becker Professional EducationF7bull Consolidation issuesbull Revenue recognitionbull Substance vs formbull Convertible instruments (IFRS 9)bull Accounting for taxation as part offinal accounts questionbull Provisions and contingenciesF8bull Audit riskbull Auditorrsquos reportF9bull Read the examinerrsquosexam teamrsquosarticles ndash capital asset pricingmodel myopic managementequivalent annual costs andbenefits business valuationadvanced investment appraisalforeign exchange risk and itsmanagement and introduction toIslamic financebull IRRbull WACCbull Bond valuationbull Dividend policyP1bull Corporate governance (CG)concepts underlying fundamentalsand arrangementsbull CG in other organisations (eg public sector NGOs)bull Types and forms of CG (eg rulesbased principles based insideroutsider systems UK CorporateGovernance Code SoX)bull Agency theory stakeholdersMendelowbull Board structures CEOchairmandirectors non-executive directorscommitteesbull Internal control and business riskTurnbullbull Ethical theories and businesscodes ndash Kohlberg Gray Owen andAdams Tucker AAA

bull Professions and the publicinterestbull Corporate social responsibilitycorporate citizen footprints andsustainabilitybull Integrated reporting social andenvironmental auditing P2bull Consolidations in Q1bull Disposals and complex groups(last examined June 2010) bull Disposals (December 2009) bull Step acquisitions (December2011) bull Cash flow (Dec 2013) bull Foreign Sub (June 2010) bull Complex group (Dec 2012 andJune 2013) bull Consolidated profit or loss wasexamined for the first time in overthree years in the June 2014paper bull Foreign subsidiaries have notbeen examined for a few exams bull Financial Instruments (IFRS 9) toinclude hedge accounting(questions on this topic tend toappear in most exams) bull Employee benefits (IAS 19) bull Leases (IAS 17) bull Share-based payments (IFRS 2) bull Impairment of assets (IAS 36) bull Deferred tax (IAS 12) P5bull Budgetingbull Financial performance indicatorssuch as NPV and MIRRbull Activity based management bull Fitzgerald and Moon buildingblock modelbull Six Sigma P7bull New audits tenderingbull Planning materiality samplinganalytical review bull Audit business or materialmisstatement risk bull Group audits goodwill jointaudit joint venturesbull Assurance services PFI KPI duediligence forensic audit reviewsinsolvency (UK and Irelandstudents only) bull Ethics practice management andother professional issues bull Any audit matter covering IFRS(IAS 1 to 40 and IFRS 1 to 15 ndashsee P2 syllabus) bull Close down procedures openingbalances comparatives other infor-mation going concern subsequentevents representation letteremphasis of matter audit reportsbull Outsourcing service providersuse of an expert bull Corporate governance internalaudit (relating to ethicsoutsourcing) audit committees bull Current issues (eg qualitycontrol and professionalscepticism) including integratedreporting

LSBFF8bull Independence threatsbull Confidentialitybull Audit riskresponse with analyticalproceduresbull Control procedurestests forpayroll inventorybull Substantive procedures forpayroll inventory provisionsbull Audit report scenariosbull Reliance on internal audit byexternal auditbull Corporate governance advice tocompanybull ISA 250 260 560 570 720P1bull Unitarytwo tier (last examinedJune 2012)bull Chair roleCEO chair split (Dec rsquo09 Dec rsquo11)bull Reward systems (December rsquo13)bull AGMinsider dealing (June rsquo11)bull Comply and explain or rulesversus principle (Dec rsquo12)bull COSO failures (Dec rsquo12)bull Board responsibility for control(Dec rsquo12)bull Disclosureinformation (Dec rsquo10Dec rsquo12)bull Risk committee or risk manager(June rsquo12 June rsquo09)bull Strategicoperational risk (Dec rsquo12)bull Static and dynamic risk (June rsquo11)bull Risk diversification or ALARP(June rsquo13)bull Absoluterelative (Dec rsquo10)

bull AAA model (June rsquo12)bull Tuckerrsquos model (Dec rsquo12)P3bull Strategic analysis (perhaps withone of the less-used models suchAshridge)bull Strategic choice with numbers(perhaps close or continue or adecision tree)bull IT controlsbull Integrated reportingbull Improving business processesP4bull Investment appraisal usingadjusted present values or capitalrationingbull Cost of capital using theprinciples of Modigliani and Millerprepositions or geared andungeared betasbull Mergers and acquisitions ndashvaluation using free cash flowsPEratio method cash offer or shareexchange and regulations oftakeoversbull Assessing the success of a givencapital reconstruction schemebull Hedging exchange rate or interestrate risk using futures options andswapsbull Option pricing theory Realoptions example option toabandon expand and delay bull Valuation of company using theBlack-Schole option pricing modelP5bull Choice of suitable performancemetrics for a specific organisation(perhaps EVAFitzgerald andMoon)bull Impact of the externalenvironment (perhaps how tocollect relevant information aboutchanges)bull Modern management accountingtechniques (perhaps TQMJITenvironmental managementaccounting)bull Analysis of performance of SBUrsquos(perhaps BCG matrix)P7bull Business risk and risk of materialmisstatementbull Matters and Evidence for IAS 2324 37 38 IFRS 15bull Ethicsprofessional issuesincluding money launderingbull Audit reports scenariosbull New format audit reportsbull Due diligence and forecastsbull Advertisingbull ISA 250 260 550 560 610bull Audit of group acquisitiondisposal PQ

These tips should only beused in conjunction withproper study We cannot

guarantee that these topicswill appear in the actual

exam as we have not seenthe exam papers Examinersare not predictable so it isvital that all core syllabusareas are revised fully The

tips are based on our expertsexperience and

understanding of the ACCAexams and will help focusyour last-minute revisionPlease also read all the

examinersrsquo articles ndash they areavailable on the ACCA

website

HEALTHWARNINGContinued from page 17

Therersquos loadsmore ACCAtips online ndashgo to the PQ

website


Reed Business SchoolReed Business School ReedBusinessSch

Link Like FollowReed Business School is a trading subsidiary of a registered Charity

and profits are covenanted to the Charity Bursaries towards ACCA

and CIMA fees available to other Registered Charities

Reed Educational Trust Limited Registered Number 32847

Call us

01608 674 224

To learn more and book courses online visit

wwwreedbusinessschoolcouk

CIMA

Q Weekend tuition

Q Residential option available

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Other News

Q Outstanding results in ICAEW June sitting

Q BS amp BPT prize winner

Q 100 in BPT

Study with us this September

ACCA 100F4 F6 amp F7 from December 2014 sitting (at time of print ACCA

June lsquo15 results were not available contact us for further information)

ICAEW 100 June 2015 BPT paper

CIMA 100E3 May 2014 based on students attending full link courses

QP1 revisionretake course starts 3rd Sept

QACCA courses commence from 25th August

QPearson Exam Centre

Facilities great Such a lovely environment to study in Itrsquos calming just being here

Steph Reed Business School Student

ReedBusinessSchool

019_PQ 0915qxp_PQ 1209 000 30072015 1149 Page 7


PQ opinion

Mezbah Uddin Ahmed arguesthat ACCA should includemore on Islamic financewithin the qualification

Itrsquos been a number of years sinceACCA introduced Islamic finance inits F9 Financial Management and

P4 Advanced Financial Managementsyllabuses F9 includes a discussion onmajor differences between Islamicfinance and the other forms of businessfinance the concept of Riba (interest)and key Islamic financial instrumentsThe P4 syllabus includes assessment ofIslamic finance as a source of financethe rationale for its use and identifying itsbenefits and deficiencies ACCArsquosinitiative to include Islamic finance aspart of its mainstream syllabuses clearlydemonstrates the inclusiveness of theACCA qualification

Islamic finance is already establishedin at least 70 countries and has thepotential of significant growth Accordingto the Islamic Financial Services IndustryStability Report 2015 from the IslamicFinancial Services Board (IFSB) theglobal Islamic finance industry has beenon an upward trajectory evidenced by itsassetsrsquo compound annual growth rate(CAGR) of 17 between 2009 and 2013

As of 2014 the assets of the globalIslamic finance industry are estimated tobe pound12 trillion In many countries Islamicbanking represents a significant marketshare of the countryrsquos total bankingassets For example Islamic bankingassets represent more than 20 of totalbanking assets in Iran Sudan Saudi

Islamic finance deserveswider syllabus coverage

Today information technology and informationsystems play a critical role in transformingeconomies and business Their role has grownin increasing importance as businesses grapplewith how to deal with lsquoBig Datarsquo

Data is unlimited based on raw facts thatare recorded stored and processed into usefulinformation which will then be used to makebusiness decisions Information is vital tobusinesses to help them reduce uncertaintyimprove decision making and improve theplanning and scheduling of business processes

Accountants play a vital role in providingmanagers with useful information that is timelyrelevant reliable and verifiable and this is

where information systems come to theforefront of business An information systemhas three major components input processand output

Input is where the system takes the data init is then processed and provides useful outputas reports Information systems used forprocessing accounting information are calledAccounting Information Systems (AIS)

The main components of an AIS are thepeople who use it the procedures andinstruction that govern how the informationshould be collected processed and stored thedata collected the software used for it ITinfrastructure like computers networks

terminals etc and internal controls andsecurity to safeguard the system and its datafrom threats AIS focus on how the data iscollected and transformed and how theavailability reliability and accuracy of the dataare ensured

Todayrsquos accountants working on thesecomputerised accounting systems need tounderstand how the system is designedimplemented and used how financialinformation is reported and how theinformation is used to make decisionsbull Cath Hall is an AIA Achieve e-tutor Morearticles can be found on the AIA websitewwwaiaworldwidecoma-quick-look-at

A QUICK LOOK AT Accounting and information systems

related to financial reporting of Islamicfinancial institutions in F7 FinancialReporting and in P2 Corporate Reportingand the concept of Sharirsquoah audit ofIslamic financial institutions in F8 Auditand Assurance and in P7 AdvancedAudit and Assurance

The association can do this byincluding the topics in its core syllabusesor by offering Islamic finance variantsACCA could also consider introducing anoptional paper in its Professional levelthat will solely focus on differentbranches of Islamic finance (ie Islamicbanking Takaful (Islamic insurance) andIslamic capital market bull Mezbah Uddin Ahmed is an ACCAmember and independent researcher ofIslamic finance

PQ

Arabia Kuwait Brunei Yemen QatarMalaysia United Arab Emirates (UAE)and Bangladesh

While Islamic banking and insurancetend to be concentrated in Muslimmajority countries increasing number ofnon-Muslim countries are gettinginterested in Sukuk (Islamic bonds)Recent sovereign Sukuk issues includepound200m by the UK $200m byLuxembourg $1bn by Hong Kong and$500m by South Africa Goldman Sachsthe US-based bank has also issued$500m of corporate Sukuk

Now is the right time for ACCA toconsider expanding the Islamic financecontent in its syllabuses ACCA couldinclude more on Islamic finance in F9and in P4 ACCA can introduce issues

PQ Sept 15 p20 CCMqxp_Layout 1 04082015 1237 Page 2

021_PQ 0915qxp_PQ 1209 000 30072015 1150 Page 7


PQ AAT exams

LETrsquoS GET TECHNICALIgot very confused recently when Icompared my last two mobile phone billsThe number of minutes I had used from

one month to the next had exactly doubled from100 minutes to 200 minutes yet the cost of thebill had only increased from pound100 to pound120 Thisdidnrsquot seem to make sense Had they made anerror of some sort

In fact what I needed to consider was thecost behaviour of the mobile phone bill Costbehaviour refers to the way that costs areaffected by changes in production volume (or inthe case of my mobile phone bill the number ofminutes I use)

There are a variety of different cost behavioursthat you should be aware of for your AATstudies

Variable costs Variable costs change (or lsquovaryrsquo) exactly in linewith changes in volume So if my mobile phonebill was variable a doubling of the number ofminutes I use would exactly double the costfrom pound100 to pound200 This was not whathappened so it is not a variable cost

A good way to test whether a cost is variableis to work out the cost per unit at differentvolumes If the mobile phone bill had actuallydoubled from pound100 to pound200 then we could workout the cost per unit (or per minute) asbull In the first month pound100100 minutes = pound1 perminutebull In the second month pound200200 minutes = pound1per minute

If the cost per unit stays the same at differentvolumes then this tells you that the cost is avariable cost

In a production environment direct materialswould be a variable cost as a doubling of thevolume of units being made would require twiceas much material which would double the costincurred

Fixed costs Fixed costs are not affected by volume so evenif I use more minutes on my phone the billwould stay as pound100 This was not whathappened so it is not a fixed cost

It is normally fairly easy to spot a fixed cost Ifthe total cost stays the same at different volumesthen the cost is a fixed cost

In a production environment an overhead likefactory rent would be a fixed cost as yourlandlord probably doesnrsquot care about the volumeof units produced in the factory they just chargethe same rent for the month

Mixed costs A lot of utility bills such as electricity watercharges and telephone bills are actually madeup of both a variable and a fixed element thismakes them a mixed cost also sometimescalled a semi-variable cost

Telephone bills for instance tend to have afixed line rental charge (so even if you donrsquot useyour phone you still pay something each month)

plus a variable cost for call charges (so as youuse more minutes the cost will increase)

If we work out the costs per unit for my twomobile phone bills we getbull In the first month pound100100 minutes = pound1 perminutebull In the second month pound120200 minutes =pound060 per minute

The fact that the cost per unit is falling tells usthat this is a mixed cost

If we identify that we have a mixed cost it isuseful to be able to split out the variable andfixed elements

Splitting a mixed cost To split a mixed cost we use the lsquohigh-lowrsquomethod This is a key management accountingtechnique

Step 1Based on the lsquohigh pairrsquo and the lsquolow pairrsquo ofdata we work out the differences in the volumefigures and the cost figures as follows

Volume (minutes) Cost (pound)High pair 200 120Low pair 100 100Difference 100 20

This tells us that an increase in the volume ofcalls by 100 minutes has led to an increase incost of pound20

Step 2We can now work out the variable cost per unitas (difference in cost)(difference in volume)which in this example gives us pound20100 minutes= pound020 per minute for the variable cost

Step 3Once we know the variable cost per unit we canestablish the fixed cost using our knowledge ofhow a mixed cost is made up

Total mixed cost = fixed cost + (variable costper unit x volume)

This is saying that the total value of the mixedcost is made up of two elements1 A fixed cost which is the same no matter whatthe volume is2 A variable cost which will lsquovaryrsquo with volume

Using the figures from the lsquohigh pairrsquo (you canuse either pair to get the same results) we get

pound120 = fixed cost + (pound020 per minute x 200minutes) giving pound120 = fixed cost + pound40 Thismeans that the fixed cost must be the totalmixed cost of pound120 less the variable cost of pound40giving pound80 So we have split the mixed costgiving a variable cost of pound020 per minute and afixed cost of pound80

Try this task and then watch me work myanswers at wwwfirstintuitioncoukcategoryaat

Over the past three months a business hasrecorded the following production volumes andtotal costs Volume (units) Cost (pound)Month 1 500 1400Month 2 600 1600Month 3 450 1300

Task split the cost into variable and fixedelements

bull Gareth John is a tutordirector with FirstIntuition and helps to manage their AATdistance learning programme He was PQrsquosAccountancy Lecturer of the Year in 2011

PQ

This monthGareth Johnexplains the

concept of costbehaviour

PQ Sep 15 p22_Layout 1 03082015 1237 Page 23

23PQ Magazine September 2015

management information PQ

The University forWorld-Class Professionals

Become ACCA qualifiedwith MMU Business School

Study full-time or part-time

We are one of the largest business schools in the UK

with extensive links to over 25 industry associations and

professional accounting bodies

Why students choose to study with us

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egrave fwegraveegrave~egraved~egrave|egrave[wz

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oegravehPegraveyrennisonmmuacuk

or visit wwwbusinessmmuacukacca

Working capital is one of themost difficult financialconcepts for small business

owners to understand ndash and it trips a lotof students up too

Working capital is the amount by whichcurrent assets exceed current liabilitiesand represents the capital a companyhas available to conduct its day-to-daybusiness For example if a companyrsquosbalance sheet reports total current assetsof pound126000 and total current liabilities ofpound113000 then the companyrsquos workingcapital is pound13000 But how muchworking capital should a business haveToo much working capital means thecompany has surplus funds that are notearning a return and too little may meanthe company faces financial difficulties

Good working capital managementmeans getting the balance right betweenprofitability (investing in longer termassets to maximise return) and liquidity(ensuring a sufficient level of currentassets to minimise the risk of insolvency)For example a profitable firm could fail ifit doesnrsquot have the cash to pay wages soimplementing an effective working capitalmanagement system is crucial

Just knowing that you have pound13000 in

working capital is not going to help youmuch If it was your business you wouldwant to know what your working capitalneeds are and how you might meet themThis is exactly what the learning outcomein the Management Information syllabusis referring to when it says calculate thecash cycle for a business and recogniseits significance

A useful tool for determining workingcapital needs is the working capital oroperating cycle This analyses accounts

How much working capitalshould a company have JanWeston has the answer

receivable inventory and accountspayable cycles in terms of days In otherwords it analyses the length of timebetween paying for the purchase ofgoods and receiving cash for thesubsequent sale For all of the formulaeand other aspects of calculation pleasetake a look at the extended articleavailable from our websitewwwreedbusinessschoolcouk

As sales increase so too does the needfor inventory and purchases which meansmore cash is tied up in the cycle If thecycle is out of balance extra short termfinance is needed and for manybusinesses it is not possible to financethis with accounts payable financingalone (this would be an aggressiveworking capital management policy) Theshortfall might typically be covered by thenet profits (Equity) generated internally orexternally by borrowed funds (Debt) orby a combination of the two Theimportant thing here is to plan ahead

Now make sure you know some of theadvantages and disadvantages of bothshortndashterm and long term finance bull Jan Weston professional educationmanager and tutor Reed BusinessSchool (wwwreedbusinessschoolcouk)

PQ

A CAPITAL IDEA

pq sep 15 p23_Layout 1 03082015 1112 Page 23


PQ exam focus

The article in PQ magazine onexam technique (lsquoA Word to theWisersquo July rsquo15) was a very good

primer on how to succeed on individualICAEW papers

I teach ICAEW-accredited courses atMMU and one of the things I focus on inthe classroom is making the exam scriptas easy to mark as possible

This is especially important for paperswith a qualitative focus such as BusinessStrategy which accounting studentstypically struggle with because there areso few lsquonumbers to crunchrsquo

To help students succeed on narrative-based papers I emphasise doing a fewcommon sense things that whenconsistently applied can help studentsmaximise their marks I believe theseideas can be applied to almost anyprofessional paper that involves analysingand writing about scenarios be it for theACA ACCA or CIMA

I give the following advice to mystudents

Attach meaning to everything you sayMost scenario-based papers are aboutdemonstrating skill rather than re-statingknowledge from the syllabus Rememberin most scenarios even if not explicitlystated you are playing the role of aninternal or external professional advisorand your job is to lsquoadd valuersquo

This is actually very simple to do if youthink of it in terms of attaching meaningto everything you write state a fact fromthe scenario and then add an implicationexplanation or comparison This idea isbest illustrated with a few examplesbull ldquoOutsourcing manufacturing canreduce per unit labour costs (fact) Thiscan improve profitability for Company X(implication)rdquo bull ldquoGross profit for Company X is down20 year-on-year (fact) This is due to afall in average revenue per customer(explanation)rdquobull ldquoStaff turnover at company X is 8(fact) This is lower than the industryaverage of 12 (comparison)rdquo

If you read the examples abovecarefully you will notice that everything Isay is related to the scenario This is nota co-incidence Strive to add meaning toeverything you write and relate this backto the scenario

ITrsquoS A MATTER OFCOMMON SENSE

Be conciseShakespeare was not an accountant Ifyour exam script reads like the next bigcontribution to English literature you arewasting time that could be spent earningmarks elsewhere

A useful way of preparing is throughtimed question practice After completingeach question re-read your answers andtry to trim down the word count withoutsacrificing meaning Consider thefollowing example ldquoThe decline inrevenue has been due to the fact that thecompany has lost customers over thecourse of the yearrdquo

There are many ways of shortening thissentence Your grammar and syntax donot have to be technically perfect It ismuch more important to convey themeaning of what you are trying to say in aclear and concise way Here is anexample of how I got my students toshorten the sentence above ldquoRevenue isdown due to declining customer numbersin the last yearrdquo

Letrsquos consider another example ldquoThecompany should consider an overhaul ofits information system in order to enableit to keep track of its operations betterrdquo

This can be shortened to ldquoThecompany should review the informationsystem to improve operational oversightrdquo

If you repeat this exercise every time

you do question practise you will soonfind that this frees up time that you canuse to lsquoadd more valuersquo (and earn moremarks) on the paper

Make the paper easier to readI have the worst handwriting in the worldIn fact it is so bad that I had to sit theICAEW case study three times Time lefton an exam paper and the quality of astudentrsquos handwriting seem to benegatively correlated

Before my third attempt I got hold ofsome primary school alphabet practicesheets and started practising writing myABCs for 10 minutes in the evening and10 minutes at night every day Then Istarted practising writing commonwordsphrases that I would be likely touse on the exam

After a few weeks my handwriting hadnoticeably improved If you know you aresitting an exam in a few monthsrsquo timenow is the time to start working on yourhandwriting You cannot cram for this

Another thing you can do to improvethe presentation of your paper is to skip aline every time you finish a point Thislets the marker know that you arepresenting separate ideas and makes iteasier for them to award you marks Ifyour handwriting is as bad as mine youcan even write on every other line ndash butthis takes practice Get in to the habitnow The point is to help the personmarking the paper to understand whatyou are trying to say by making it easierto read

Finally I would recommend you usesub-headings Look at the questionrequirement and try to break it intodifferent parts This not only improves thereadability of your answer ndash it alsoreduces the risk of misinterpreting therequirement because you aredeconstructing it first

ConclusionThe things I have recommended here areeasy to do and can help you a great dealHowever they require consistent practiceto make them into habits Start now bull Niels Pedersen ACA is a seniorlecturer at MMU For more informationon MMUrsquos courses go towwwmmuacuk or contact YvonneRennison at yrennisonmmuacuk

PQ

Niels Pedersen explains how you can tackle the papers where the words are more important than the numbers

PQ Sept 15 p24_Layout 1 03082015 1152 Page 2

First Intuitionrsquos Live Online courseswill be launched this September andwill give students who study at homethe opportunity to attend liveclassroom sessions remotely and toask questions during the course

These Live Online courses willinclude a full set of First Intuitionstudy material for the appropriateunit This great prize will combinethe benefits of the structure andengagement of being in a class withthe flexibility of location of distancelearning No more traffic jams and

late nightjourneys home

The DistanceLearningcourses includefull materialand tutorsupport for oneunit chosen bythe winnersThe studymaterial iseverything you need in one folder andcovers all the phases of learningfrom planning and learning rightthrough to the rehearsal and mockphases Your tutor contact will beformer PQ Tutor of the Year Nick

Craggs well known asone of the mostsupportive tutors in thecountry The three luckywinners will also haveaccess to First Intuitionrsquoscomprehensive onlineresources includingonline lectures and tutor-recorded mock debriefs

Here is your uniqueopportunity to join

teamfi for freeTo enter simply email

grahampqaccountantcom with yourname and contact number headingup your email lsquoFirst Completersquo PQ magazinersquos usual terms and conditions apply

PQ

25

distance learning PQ

ultimate giveaway PQ

PQ Magazine September 2015

THE GREAT AAT GIVEAWAY

We have joined forces with FirstIntuition to offer three AATDistance Learning courses andthree of their brand new AAT LiveOnline courses

Back in January CIMA and KaplanFinancial carried out global researchwith over 900 CIMA distance learning

students to find out what they liked aboutstudying that way what they disliked and whatcould be done to help them more

From the survey a number of key themesemerged We examine these themes and howthey can impact on a studentrsquos ability to study

Theme one Distance learning students enjoy being able tostart their course at a time that suits them with56 citing this as the main reason for choosingthis option But students using distance learningfor the first time would like additional support tohelp them get accustomed to this method

For those first timers ndash possibly having noalternative study method available where theylive ndash 43 of them told us they would benefitfrom more support at the start of the course tofamiliarise themselves with the system and getthe most out of online learning

Without this lsquoonboardingrsquo there is a worry thatstudents may become demotivated quickly orfind the online learning system confusing

Theme two Over 56 of students choose distance learningbecause they like the flexibility of being able tostudy when and where they want But one infour would consider switching providers if therewas not adequate support to help them plantheir studies

Distance learning courses make it easier forstudents to balance their studies with work andhome life having no set schedule While thatcan be a benefit there is the risk that withouttimetables or tutors to evaluate their examreadiness it can be difficult for them to knowhow much time to set aside each week forstudying In particular if working towards a fixeddate for taking exams or qualifying they mayrisk falling behind or defer from sitting due tolack of confidence

Theme three Some students feel distance learning does notoffer them enough support when they needhelp For 27 of students this would be enoughof a reason to consider switching tuitionproviders By its nature distance learning offersgreater flexibility at the cost of not having aphysical tutor in a classroom But this doesnrsquotmean that students should feel alone Theresponsibility of the tuition provider is to offer thesupport a student needs to help themunderstand the syllabus and pass their examsThis is echoed in the research where tutorsupport came out as the third most importantfactor when choosing a course behind qualitycontent and access to mock exams

Without having access to further supportbeyond the online learning providers riskstudents feeling frustrated or demotivated Thiscould result in them switching provider or worseabandoning their studies entirely according tothe survey

If you would like to find out more aboutCIMAstudy Prime and how it could help youimprove your studies through distance learningvisit cimastudycompq PQ

GO THE DISTANCECIMA and Kaplan Financial have conduct research into what preventsdistance learning students from progressing Herersquos what they found

PQ Aug 15 p25 CCMqxp_Layout 1 03082015 1144 Page 14


PQ CIPFA spotlight

CIPFA is now able to offer itsstudents and members twoonline Masters qualifications

thanks to a new a tie up with LeedsBeckett University PQs across the worldwill be able to take the Executive MBAand MSc Accounting courses which willalso enable members to continue theirprofessional development online

Launched at the annual CIPFAconference in July the Executive MBAand MSc Accounting (top up) coursesare delivered 100 online This providesflexibility and convenience and havebeen chosen precisely to address theissues faced by todayrsquos accountancyprofessionals

ldquoJust from reading the papers you cantell that public sector accountants have todeal with challenges not just to deliver

QUALIFICATIONBASE WIDENED

efficiency savings but to re-engineerpublic services in times of austerity Thisoffers some tough challenges andrequires enhanced skills to meet themrdquosaid Edmund Hewson director ofdistance learning at Leeds BeckettUniversity ldquoThat is one of the keyreasons we are working with CIPFA tooffer two online Masters qualifications toCIPFA membersrdquo

CIPFA members can be fast-trackedthrough Leeds Beckett Universityrsquos onlineExecutive MBA Developed initially withPearson the MBA is delivered by LeedsBeckettrsquos own research-active LeedsBusiness School situated within theFaculty of Business and Law A clearnavigational structure to the programmeincluding access to extensively digitisedonline resources and personal tutorsupport provides motivation andsupports the studentsrsquo progress throughthe programme The exemptionsavailable to CIPFA members due to their

prior accounting learning and experiencemean that the course can be completedin either 18 months (full members whoare exempt four modules) or 21 months(associate members who are exemptthree modules) Included is a BusinessConsultancy project which can of coursebe real-world and directly relevant to thestudentrsquos employer or role

Critical skillsFurthermore accountants wanting to adda Masters to their CIPFA qualification canstudy Leeds Beckett Universityrsquos onlineMSc in Accounting (top up) This courseis designed to supplement theprofessional learning in the qualificationby cultivating and enhancing the criticalskills of research and synthesis

While a Contemporary Issues paperprovides the bridge between professionaland academic learning the research anddissertation component is really the heartof the course teaching students aboutresearch methods skills as they work toproduce a detailed report on a subject oftheir choice which again may indeed berelevant to issues in their career bull Edmund Hewson Director of distancelearning Leeds Beckett University

PQ

MSc or MBA CIPFA members have plenty ofchoices for online professional development

Edmund Hewson

wwwbookkeepersorgukabout-usbookkeepers-summit

The Institute of Certified Bookkeepers

ldquoPUTTING A PRICE ON VALUErdquo Mike Southon ndash The Beermat Entrepreneur

10 presentations 30 exhibition stands

More than 700 bookkeepers and accountants

SPEAKERS INCLUDE

QUEEN ELIZABETH II CONFERENCE CENTRE

MONDAY 12TH OCTOBER 2015

Garry CarterICB Global President and CEO

Jennifer WarawaGlobal Vice President - Sage

Rich PreeceVice President and UK Country Manager

Intuit Quickbooks

Melanie PowerHead of Bookkeeping - Xero

Julie AustenBookkeepers in Buckingham Limited

ICB Large Practice of the Year 2014

Sarah DouglasDouglas Accountancy amp Bookkeeping Services ndash ICB Small Practice of the Year 2014

PQ OFFER BOOK YOUR TICKET FOR JUST pound99 BY QUOTING SUMMIT15PQ WHEN PURCHASING ONLINE

THIS YEARrsquoS MUST-ATTEND EVENT

FOR YOUR PROFESSION

For more information go tohttpwwwleedsbeckett

acukcipfacourses


A DAY IN THE LIFEhellip

27

CIPFA spotlight PQ


Name Precious AkinmojuJob title Trainee accountant Department Home Office Age 26Educational background Queen Mary University(London) BA History and Politics

What does your daily routine involve 8am Most days I arrive in the office between 8ndash830am Most people are in the office slightly laterso I use this time to prepare for the day aheadThis involves reading emails going through mycalendar and planning for any meetings that day Ialso like to check the team calendar this gives mea good idea of where people are located and whattheir day looks like 9am Review grant agreement requests in myinbox This can be a time-consuming task asthese dictate our relationship with external partiesOnce I have reviewed the agreements I respondto the business units either granting approval orrequesting amendments or further information Ialso review challenges to agreements andnegotiate to ensure propriety while maintainingflexibility to meet project requirements I enjoy thisrole as negotiating terms can be tricky and verychallenging10am Review financial information It is essentialto ensure the department has the correctinformation This involves completingreconciliations and sorting through lists oftransactions12pm Lunch is a social affair I usually meet upwith another trainee and we grab a bite either inthe canteen or outside One of the perks ofworking for the government is the fabulouslocation there are plenty of lunch options aroundWestminster2pm Attend meetings with stakeholders Wediscuss the financial position review any majorcapital spend programmes and check we havethe resources to cover it4pm Write a follow-up report on the meetingswhich is distributed to attendees and relevantsenior colleagues I also speak with other businessunits to resolve any queriesobtain clarification Atmonth ends I compile and process accruals5pm Most days I leave at 5pm Although I havecore hours when I need to be in the office the endof the working day can vary depending on theworkload Flexible working is a huge bonus as itmeans that I can manage my working hours

Why did you decide you wanted to become atrainee in this sectorOne of the things that attracted me to the publicsector was the variety of work available and beingon a trainee scheme means that not only can thework I do between placements change but so canthe environment that I do it in

Are you studying towards any accountancyqualifications as part of your trainingI am studying CIPFA I enjoy the modules as theyprovide me with the skills to be able to contributemore effectively at work

What kind of tasks do you find yourselfperforming most oftenI find myself conducting variance analysis mostThis involves reviewing monthly outturns againstbudget and forecast and then consulting with thestakeholders to resolve any queries orinconsistencies

How closely do you work with more senioremployeesmentor type figures Do you work onyour own cases or do trainees start on an assistingbasisI have had three placements while on thegraduate scheme and exposure to seniorcolleagues has varied Nonetheless there is

always the opportunity to get involved with highpriority projects This has been great fordeveloping project management skills raising myprofile though exposure to senior colleagues andincreasing my general awareness of thedepartmental priorities

As my understanding of my role has increased Ihave taken ownership of cases or key tasks andwill report to senior colleagues as required Thishas been very rewarding as it means that I amable to see how I have developed within aplacement as well as feeling like I have made atangible contribution The main thing is teamworkeven when I have been working on my own task Ikeep the team informed and I know that If I haveany questions there is an excellent supportsystem that I can go to because not only do I havethe team but I also have the trainee network

Is your job high pressured If so how do youdeal with itI wouldnrsquot say my job is high pressured at leastnot at the stage that I am at Month and year endsare very busy as there is a short timeframe toensure all the necessary accounting transactionshave gone through the system However there areset processes in place which together with goodorganisation skills ensure that pressure can bemanaged and quality consistently delivered

Whatrsquos the biggest no-no for someone hoping toapply for a trainee scheme in public financeIf you donrsquot like studying then a trainee scheme isnot for you

Maths is of course crucial to get on in this industrybut what other skills have you found importantduring your scheme thus far A lot of people think excellent maths skills arecrucial to being an accountant and while I am notsaying you donrsquot need them I think whatrsquos moreimportant is the ability to interpret figures and beable to explain them Itrsquos no good going into ameeting and repeating the numbers you need tobe able to explain what has happened what thatmeans for future plans and challenge areas toexplain their spending

Ultimately itrsquos about communication whetherwritten or verbal and being able to use yourcommunication skills to build effectiverelationships with stakeholders to convey amessage that impacts on decision making PQ

Meet Precious Akinmoju a PQ atthe Home Office who talks usthrough a typical day at wotrk


28

PQ ICAEW exams

PQ opening year rules


TOP TIPS FROM TOP TUTORSAdvanced Level

Case StudyThis is a competency-based exam You can begood at tax because you are comfortable withtechniques but with the Case Study you need toabsorb the advanced information and link theexam paper back to it Also remember thatwhen you provide assumptions you must make itclear they are someonersquos opinion Think aboutwhat the assumption is based on and challengethe provenance of the information as this testsprofessional scepticism

Corporate ReportingIt is not the quantity but the depth of analysisthatrsquos important in the Advanced Level exams Attimes you will be expected to be sceptical aboutthe information given in a question You canchallenge it but you must support your decisionwith evidence A practical way of answering aquestion is to put yourself in the shoes of theperson involved in the scenario and answeraccordingly

Strategic Business ManagementRead the requirements first Towards the end ofthe question there are terms of reference thatset out the requirements The content of thequestion will help you to answer it Also legiblehandwriting is important because marking is onscreen Use structure in your presentation andunderline appropriately It is not the quantity butthe depth of analysis thatrsquos important in theadvanced level exams

Professional Level Business Planning TaxationTake note of what the question asks you ndash if itasks for a lsquobriefrsquo explanation this is what youneed to provide Timekeeping is essentialAssess the questions and then prioritise yourtime to ensure you complete the paper

Business StrategyThere are three top tips First practisepresenting a balanced argument including for

ACA tutors and examiners from around the world visited Chartered Accountantsrsquo Hall in London recently forthe ICAEW Partner in Learning ACA conference Here we share the best exam tips as discussed at the event

and against Second be able to recognise whatis meant when you are asked to write a reportWho the report is for Who is it from the dateand subject Third take the requirements inorder as that helps to avoid confused thinking

Financial Accounting and ReportingSet out your workings-out clearly to ensure youdonrsquot lose marks Examiners need to seenarrative next to figures Fully explain thefinancial reporting treatment and support thiswith calculations Also set up a blank page readyfor adjustments to figures and extracts

Financial ManagementAlways make sure you read the question andrelate your answers to the scenario providedAnswer the question asked keeping sub-partsseparate so examiners can clearly see youranswer to each part of the question

Tax ComplianceUsing professional language will help you at thehigher advanced level Writing reports at work issimilar to the exam and will instil a professionallevel of writing Also label everything includingcolumns as you need to clarify your answers

Audit and AssuranceStart each long-form question on a separatepage short answers can follow on the samepage If it helps take the errata sheets into theexam with you bull Thanks to the ICAEW for this article

PQ

Tax and accounts donrsquot alwaysconveniently marry and trying to decidewhat profits to tax in which tax year for

a new unincorporated business is a headachefor many students Itrsquos the onetopic that can reduce the hardiestof tax students to tears (F6 and P6alike) ndash the opening year rulesespecially the dreaded second year

Supposing Darren sets up a newbusiness ndash Dazrsquos Decorating Hestarts trading on 1 September 2014but decides his first year-end will be30 June 2015 His first tax year is therefore201415 and he will be assessed on profits from1 September 2014 to the following 5 April 2015(In exams this is always rounded to the 31stMarch for ease)

The assessment period for the second taxyear will ALWAYS be 12 months This is fine ifthe accounts are also 12 months long but whatif theyrsquore not And what if there isnrsquot a set ofaccounts ending in the second tax year at all

In the absence of a 12-month set of accountsthere will only ever be three scenarios

1 Accounts end in the second tax year but arelt 12 months Darrenrsquos accounts end on 30 June

2015 in the second tax year(201516) but are only 10months long Hisassessment period will haveto be artificially lsquostretchedrsquofrom 1 September 2014 to31 August 2015 to make it12 months long Theprofits from 1 September

2014 to 5 April 2015 have already been taxed in201415 thereby creating overlap profits

2 Accounts end in the second tax year but aregt 12 months If Darren had prepared his first set

of accounts to say 31 December 2015 thiswould be a 16-month accounting period This istoo long for the second assessment period andtherefore the earlier months need to belsquochopped offrsquo to ensure there are only 12months In this case 1 September 2014 to 31December 2014 would go and he would be leftwith an assessment period of 1 January 2015 ndash31 December 2015 Again overlap profits willarise

3 No accounts end in the second tax yearPerhaps Darren had been so busy with hisbusiness that he didnrsquot finalise his first set ofaccounts until say 30 April 2016 This meansthat there is no set of accounts ending in201516 and therefore he will be assessed onprofits in the actual tax year ndash namely from 6April 2015 to 5 April 2016

Basis periods are difficult to avoid and are justas likely to be seen as a MCQ in F6 as they arein a complex scenario in P6 They are well worthconquering bull Liz Hulls is tutor at Vale Financial Training

PQ

Liz Hulls explains the opening yearrules that continue to cause somuch trouble for part qualifieds

Make sure you get your dates right


ARE YOU FIT FOR PURPOSE

29

CIMA SI CS PQ


CIMA has had a case study as the lsquofinalhurdlersquo exam for many years Howeverbeware of people talking about their

experience of old style lsquoT4rsquo or even older stylelsquoTOPCIMArsquo as the Strategic Integrated CaseStudy (SICS) is definitely not T4 or TOPCIMA

When faced with the brand new challenge thatis the new SICS you need to be sure yourpreparation is lsquofit for purposersquo

The strategic integrated case study simulatesthe role of a senior manager working at thestrategic level Your audience is going to be theCEO and rest of senior management team ndash nosmall challenge So what skills are you going tohave to demonstrate For SICS the competenceframework is divided into four equally importantskills (see diagram below)

But note these skills are underpinned by ethicsintegrity and professionalism These must bedisplayed throughout your answers In additionyou will need to keep in mind the nineintegration marks again no small challenge Donot underestimate the amount of preparationneeded

There are those who think that it is impossibleto start preparing for a case until you have seenthe case and know the industry

So if you are planning to sit in November andclear your final OT paper in say Septembertime you may be tempted to put your books to

Application is the key to getting past the final hurdle of the Strategic Integrated Case Study writes Clare Finch

one side until the pre-seen is issuedThe HTFT strategic team see things very

differently As you can see from the above 25of the original (pre-standardisation) marks onthis case are lsquotechnical skillsrsquo Knowledge fromF3 P3 and E3 is going to re-tested but in acompletely different style

Students are reporting that one of the bigissues they have is feeling they should havespent longer on technical skills Starting early onthis competence area will leave you very wellplaced when the case study comes out Youneed to access your technical skill resourcesupfront You should not wait until the pre-seen tostart this journey to success in the SICS

The Strategic Integrated Case Study will beexamined by the way of a three-hour computerbased examination This exam comprises aseries of tasks which aim to integrate and applythe technical knowledge tested in the objectivetest examinations

The answers you give will be long form andtyped into the exam system and will consist ofall forms of modern communication includingemails reports and briefing notes

The SICS focus areasAs you go back to your learning outcomes thereare some key areas of focus When you get thepre-seen you need to be able to apply technicalskills from all three papersbull E3 ndash analysis of strategic options leading torecommendations and justificationbull P3 ndash risks associated with this need to bescrutinisedbull F3 ndash A financial strategy needs to beformulated ensuring the strategy is adequatelyfunded

Technical skillsSo you are advised by our team that technicalperfection is surprising NOT the way to successIt is needed for the journey but on the way youneed APPLICATION You need to be wary ofmaking generic decisions Your decisions mustbe relevant to your case so probably the mostimportant skill on the day is not mentioned in

the competency framework but basically is haveyou answered the tasks set with sufficientapplication to the company concerned

Business SkillsYou need to keep making sure that your answeris being applied to your case that your decisionsare specific not generic and you keep drawing ininformation from the pre-seen If you addressthe tasks in hand you will pass as a good answerwill automatically cover the competencies Agood answer is not necessarily a long answerQuality is key and planning leads to quality

Leadership skillsOnce you have made a decision and givenadvise you need to be PRACTICAL in youranswers How are you going to make thishappen You need to be thinking about IMPACTIf the company follows your suggestions will youhave a motivated team with you You do notwant to destroy previous successes buthopefully your solutions will be inspiringmotivational and positive for the organisationBuilding teams and morale needs to be integral

People skillsKeep focusing on delivering success and theimportance of the people Your communicationneeds to be appropriate Check your audienceAre you getting the tone right How much depthis needed and how technical should you beAgain think about the IMPACT and think aboutworking together for success

Ethics integrity and professionalismPrior to the release of your pre-seen you havethe opportunity to brush up here As a CIMAstudent and aspiring member you have a duty ofcare make sure your answers reflect this

And then we have the nine integrationmarkshellip so watch out for my next article

bull Clare Finch is a partner atHTFT Partnership leads theHTFT MICS team and is theauthor of lsquoA Studentrsquos Guide toIFRSrsquo

PQ

Ethics integrity and professionalism


Pass rate 45Technical difficulty 1010Weighting of calculations 60Weighting of discursive elements 40Exam technique 810

The syllabus The F3 exam builds on the knowledge learnt inF2 (particularly those topics on finance optionsand cost of capital) and P2 (project appraisal) Ifyou have studied F2 under the old syllabus someof the topics in F3 may seem familiar as a few ofthe topics have moved up from F2 into F3 underthe change in syllabus F3 focuses on studentsevaluating financing requirements analysis ofdifferent financing options and valuation ofinvestment opportunities via mergersacquisitions and disinvestments

The F3 syllabus is broken down into threeareas

Formulation of financial strategy (25) This part of the syllabus is mainly discursive andthe main areas arebull Objectives of both for profit and not-for-profitorganisations considering a range ofstakeholdersbull Ratio and financial analysis to decide ifobjectives have been metbull Integrated reporting and sustainability ofbusinessesbull Finance requirements based on projected cashflows and dividend policybull Assessment of credit worthiness based on ratioanalysisbull The accounting treatment of hedge accounting(cash flow fair value and net investment)

Students who sat F2 under the old syllabusmay be familiar with parts of the integratedreporting and hedge accounting topics but not inthe level of detail required for F3 Students needto be happy with a wide range of financial ratioshow they link together and how the ratios can berearranged Students should expect bothdiscursive and numerical questions on hedgeaccounting

Financing and dividend decisions (35) This part of the syllabus widens your knowledgeof finance decisions and how they impact thewider business The primary topics arebull Gearing theories and the impact of gearing onWACC and the value of the businessbull Modigliani and Miller equations to calculateimpact of gearing changes on the businessbull Evaluation of different sources of long-termfinance and assessment of loan covenantsbull Currency and interest rate swapsbull Impact of share price and shareholder wealthfrom a share issue (TERP)bull Evaluation of different dividend policies

This part of the syllabus is one of the moretechnical and includes a lot of calculationsThese will need a lot of practise so you becomefamiliar with the ratios calculations andtechniques needed In particular students need

to ensure they are comfortable using andrearranging the Modigliani and Miller equationsas these are often an area weaker students findvery difficult

Corporate finance (40) This area is mainly around acquisitions anddisinvestments The main areas arebull Awareness of different types of acquisitionrestructuring (eg trade sell MBO venturecapitalist etc)bull Pros and cons of mergers and acquisitionsincluding from a variety of stakeholdersrsquoperspectivesbull Tax implications of acquisitionsbull Business valuation ndash both calculations andsuitability of the different methodsbull Use of CAPM to find suitable discount rate foruse in a valuation including de-gearing and re-gearing beta factorsbull Evaluation of different payment methods (cashvs share for share exchange) and analysis ofpost transaction value for buyer and seller

Sitting the F3 exam F3 as with all of the objective test exams is amixture of multiple choice multiple responsedrag and drop style questions and selecting fromdrop down menus Students will also be requiredto type in numerical answers

Exam technique is still an important ingredientto passing computer based objective test examsKey points to remember arebull Revise the whole syllabus unlike in the oldsyllabus written exams where students couldoften focus on just the core topics with the OTexams it is far easier for the examiner to test all

areas of the syllabus You really do need to behappy on ALL areasbull Timing you have 90 minutes to answer 60questions which is 15 minutes per questionNumerical questions usually take a bit longer butthis should balance out with the discursivequestions that can be answered more quicklyChecking the clock to make sure that you haveanswered another batch of 10 in no more than15 minutes is a way of doing this Students dofind F3 very time pressured so it is important tomake sure that you keep on track throughoutthe exam and are happy doing the commoncalculations quickly and accurately bull Read the requirement first it is easy toassume that the question says something whenit actually requires the opposite For exampleyou may assume the question asks you to selectthe statements that are true when it actuallyasks you to select the statements that are falseIt is also worth reading the requirement first sothat you are able to pick out the relevantinformation and ignore any irrelevant informationas you read the scenario bull Read the question carefully and workaccurately this may sound obvious but it is vitalto read the question With the high pass mark inthe OT exams there is little margin for error dueto lsquosilly mistakesrsquo from not reading the questionor from making mistakes on your calculatorThere are no method marks in OT exams ndash it isright or wrong so practice on your calculatorand become very familiar with the commonequations ratios and calculations you will needbull Do not get lsquobogged downrsquo students often ruintheir chances by getting stuck on one questionand spending far too long on it The softwareenables you to lsquoflagrsquo questions for review at alater stage If you come across one that you arenot entirely sure about or perhaps you have lostyour way in the calculations and are wasting toomuch time flag them for review and move onYou can then revisit these questions quickly andeasily at the end Particularly for calculationquestions try not to erase the workings you havedone previously from your ldquowhiteboardrdquo notepadso that you donrsquot have to waste time re-doingthem later bull Guess There is no negative marking and so ifyou are unsure of the answer at least take aguess Never leave a question blank Very oftenyou may be able to rule out some of the optionsto increase your chancesbull Practise Practise as many questions as youcan prior to the exam Practise them underexam conditions that is to time and withoutnotes Not only will this ensure that you havelearnt and understood the syllabus and howdifferent topics might be tested it will give youthe confidence to tackle the questions on theday As with so many things in life practicemakes perfect bull Rob Sims is a tutor at Kaplan Financial

PQ

30

PQ CIMA F3 paper


The Financial Strategy paper is a tough one and there is no way aroundthe fact that only hard practice and whole syllabus coverage will suffice

TIMING IS EVERYTHING

PQ Sep 15 p30 CCMqxp_Layout 1 04082015 1238 Page 14

Benefits of joining The Training PlaceŸ Student loan availableŸ Full set of study materialsŸ Study daytime or eveningŸ Distance learning availableŸ FREE TraineeshipApprenticeships for 16-24 year olds

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What are your options onceyoursquove finally got qualifiedKaren Young explains allOnce you have passed your exams thechances are you will look to capitaliseon your newly qualified status and be

thinking about the next steps in your career NQs are sought after in both finance and

industry and the contribution that a talentedfinance professional makes to an organisation ishighly valued At this stage in your career youwill be about to make a number of excitingdecisions to help you reach your career goalsbut what avenues and opportunities are availableto you and where are you looking to go

Commerce and industryIf you are looking to work in commerce andindustry whether in a corporate environment ora growing SME your options are wide andvaried If your long-term goal is to become a CFOor FD and influence business decisions thenworking in a large corporate organisation canoffer opportunities for structured developmentand career progression to reach the topHowever if you have more of an entrepreneurialflair SMEs can offer opportunities more suited tothis style with the freedom to grow alongside thecompany and hit the ground running with abroad business overview from day one

Financial servicesShould the world of financial services with deal-making and client-side work appeal to you thenworking in investment banking assetmanagement private equity firms or hedgefunds may be the path for you You will need tohave excellent finance and business knowledgeand a sound appreciation of risk andcompliance and will play a key role insupporting relationship managers advising theircustomers on investment strategies

Professional servicesIf being at the cutting-edge of your sector is whatgets you up in the morning a career inprofessional services may be for you Thisinteresting work is no longer the preserve of theBig 4 with many mid-tier and independent firmstasked with challenging assignments outside oftraditional service offerings If you decide youwant to stay within the profession switching to adifferent firm might provide a new variety ofclients and assignments to develop your career

Remember to consider boutique firms if youare looking to specialise in areas like forensicscorporate recovery or corporate finance or ifspecific fields such as energy property or theentertainment creative industries interest you

Internal auditShould you enjoy both financial and operationalinvolvement in your work and like to see the end

results then working within internal audit mightbe the path for you Within internal audit youwould typically build and refine your analyticaland influencing skills and apply this to yourknowledge across all areas within the businessand see the impact of your recommendation anddecisions This means that you gain a wideexposure to company insights and make contactwith senior management and heads ofdepartments It can be an excellent route intoindustry for those looking to move out ofprofessional services post-qualification

TaxationAre you a problem-solver by nature and a verylateral thinker Then a career in the world of taxmay be the route for you Within professionalservices the appeal of tax largely rests on theindustries in which clients operate and the typesof tax they seek support for In industry in-housetax professionals who can make their mark inmainstream tax compliance or reporting can lookforward to challenging stimulating work at theheart of corporate tax strategy

Public and not-for-profitIf the impact of your work on society and yourservice user motivates and drives you workingwithin the public or not-for-profit sectors may bea fitting environment for you Public and third-sector organisations offer opportunities with clearfuture career paths excellent training andopportunity to get strategic as well as operationalexperience onto your CV There are manyopenings in both big-budget large organisations

like the NHS through to small charities so shouldbe something for everyone

InternationalIf the prospect of working internationally appealsto you qualifications awarded by Britishaccounting bodies are recognised and respectedglobally by employers large and small both inindustry and professional services right acrossthe world Relocating to work overseas for aperiod of time requires careful thought butthose who work overseas typically see a positiveimpact on their careers and lifestyles

There are a number of pathways to considerafter your exams and which route you follow willdepend on your own areas of interests andcareer aspirations Discussing your career goalsand the work you enjoy with an expert recruitercan help you take the right next steps to planyour career and choose the path that you arelooking to pursue And of course remember ifyour exam results were not what you may havehoped for think carefully about why and whereyou can improve before rushing to retake themThink about what you can do to increase yourchances of success next time and in themeantime you can still plan next steps so thatyou have a clear motivation for your next examsand your career path afterwards

For information and access to jobopportunities visit wwwhayscoukaccountancyor visit our Facebook page wwwfacebookcomHaysAccountancyFinanceUK bull Karen Young Director Hays Accountancyand Finance

PQ

32

PQ careers


TAKE YOUR PICK



careers PQ

PQ editor Graham Hambly gives somepointers on writing a winning CV

Fear of rejection can mean that your CV says verylittle about the lsquorealrsquo you We all have our pet lovesand hates when it comes to a CV but thebiggest problem for therecruiter is they can allblend into one They canseem to be too bland

Itrsquos a no-to a picture letrsquosget that said at the startOur other big advice is tokeep it short ensure thereare no stand-out typos andlike in your accountancyexams understand the importance of verbs Try tolsquomanagersquo rather than lsquohave worked onrsquo a project Anddonrsquot go on and on about one job you did years agoto the detriment of something more recent Havingquantifiable achievements is always good But donrsquot

lie either or puff yourself up too much Keep that forthe interview ndash the puffing up not the lying

You have to remember that lsquocompetenciesrsquo is whatit is all about today Does your CV show off yourbusiness acumen whole leadership and technicalcapabilities While many people have figured out

they need to be team players andresults-orientated just putting it in theCV doesnrsquot help You need to givespecific examples and prove thesepoints Your CV needs to be evidencebased

You also have to remember thatyour CV wonrsquot be the only thingpotential employers look at to findout what you have been up to work

wise Many the consultants use IT programmeslooking at LinkedIn pages They check to seewhether people update their profile as this can be anindicator that you are thinking of moving Bothconsultants and employers will look at your profileonline so make sure it matches your CV

33

The PQ Book ClubEVERY MONTH WE REVIEW THEBOOKS YOU SHOULD BE READING

Why You 101 Interview QuestionsYoursquoll Never Fear Again by JamesReed (Penguin pound999)Author James Reed knows a thing ortwo about how interviews work ndash he isafter all chairman of recruitment giantReed which gets 46 million job

applications a yearHis introductory

chapters deal withgeneral pointsaround theinterview and arethought-provokingbut the real meatof this book is thesubsequentchapters dealingwith the lsquokillerrsquo

interview questions we all know anddread Reed takes a clever approachto these questions he first lists theactual question then underneathexplains what the lsquorealrsquo question is ndashnamely what the interviewer is drivingat He then recommends a lsquoTop-lineTacticrsquo suggesting how you tackle thequestion without falling into a trap ordigging a hole for yourself So forexample Question 48 ndash Have you everstolen a pen from work Reed says thelsquoReal Questionrsquo here is lsquowill youpretend yoursquove never put a foot wrongor will you do the right thingrsquo Hissuggested Top-line Tactic is that youunderstand that the firm is moreworried about your integrity than theirinventory The author suggests youdeal with this type of ndash very commonndash question in a perfunctory mannerexplaining that yoursquove may haveaccidentally taken pens home fromwork but have always tried toremember to return them This wayyoursquore admitting to an honest mistakewithout painting yourself as a saint

The 100 other questions from thetitle are dealt with in similar fashionSo if you want to know how best todeal with the question ldquoEvery CV hasat least one lie on it Whatrsquos yoursrdquothen you really need to buy this tome

Reed explains the four main pointsreaders should take from the bookThey are the best person you can beat interview is yourself the way youtalk about yourself and your potentialis more important than a good CV orexpensive education every interviewquestion asked is a variation on ahandful of underlying questions andto an employer a job is a problem tobe solved ndash all other concerns aresecondary including yoursPQ rating 55 Read this book now itsinsights will stand you in good steadbull We are giving away copies of thisbook ndash turn to page 38 for details

Donrsquot be a perfectionistBeing a perfectionist at work

can lead to you cracking up saysa new report A study publishedin the Personality amp SocialPsychology Review has shownthat perfectionists are more likelyto perform poorly in theworkplace than those who simplymuddle along Perfectionism canbe destructive leading to extremestress and even lsquoburnoutrsquo DrThomas Curran of the Universityof Bath said ldquoDiligence flexibility

and perseverance are far betterqualitiesrdquo

Beware fraud fridayOne CFO recently fell foul of

lsquoFriday afternoon fraudrsquo ndash to thetune of pound740000 Thomas MestonCFO of a London hedge fund wasallegedly fooled into giving bankdetails to a fraudster who posed asan employee from Coutts Mestonis being sued by his employers whoclaim he breached his duty toprotect its assets

How annoying are youIf you are going to an

important meeting leave yourphone in your bag HarvardBusiness Schoolrsquos FrancescaGino not surprisingly found thatit is really annoying when othersstart checking their phones ratherthan paying attention to what isbeing said in a meetingInterestingly most of us also failto realise our actions will have thesame effect on others when wedo the same thing

In brief by Francesca Cullaney

Linzi Simants 28 is an assistant accountant based in Edinburgh She has been therefor three years Linzi who has an accounting degree from Edinburgh Napier Universityis studying ACCA Her claim to fame is that she once met Dame Kelly Holmes

Life at the Peoplersquos Postcode Lottery

What time does your alarmclock go off on a workingday 620am ndash I arrive at theoffice for 815amWhatrsquos the first thing you dowhen you get to your deskOpen my emails and read ourmedia cuttings distributed by thecommunications team Whatrsquos on your desk Irsquom amember of our corporate socialresponsibility team known asPlanet First so I have leaflets onmy desk for anyone who pops byI like to think Irsquom the go-to-girlwhen it comes to all things CSR inour office Whatrsquos the best thing aboutwhere you work Ourvolunteering days at work arepretty special We are encouragedto volunteer twice a year atcharities supported by our players Wherersquos your favourite placeto go for lunch Social Bite a

social enterprise supported by thePeoplersquos Postcode Lottery What (or who) can you seewhen you sit at your desk If Ilean back far enough in my chair Ican see Edinburgh Castle sothatrsquos a pretty spectacular viewWhich websites are yourfavourites and why Facebookand Pintrest BBC News keepsme up-to-date with whatrsquoshappening in the world and TFNto keep up with the charity newsWhich websites do you usefor work The ACCA studentresources website for study andthe Peoplersquos Postcode LotteryHow many hours a week doyou spend in meetingsAround five hours including theformal ones in our meeting roomsand the more informal ones in ourstaff kitchen What time do you leave theoffice 6pm

How do you relax I enjoy a tripto a spa and I love spending timewith my family and friendsespecially my two nephewsWhatrsquos your favourite tippleGin and tonicHow often do you take workhome with you I try not to Iprefer to stay lateWhat is your favourite TVshow First Dates on Channel 4Summer or winter SummerPub or club PubWho is your hero My MumTherersquos nobody in the world I lookup to more she has managed tojuggle family life and run her ownbusiness and do it all seamlessly If you had a time machinewhere would you go Into thefuture to see what life is like as aqualified accountantIf you hadnrsquot chosenaccountancy where mightyou be right now In midwifery

The workplace the perfect CV

pq sept 15 p 33_q11qxp_pq oct07-p31 05082015 1022 Page 31

wwwwalkerdendlecouk T +44 (0)20 8408 9999 E infowalkerdendlecouk

Management Accountant

Manufacturing Surrey

To pound40000

t$$$$1BSU2VBMJmFE

t6OJRVFPQQPSUVOJUZGPSTPNFPOFMPPLJOHUPTJHOJmDBOUMZFOIBODFUIFJSFYQFSJFODFBOEEFWFMPQUIFJSDBSFFSJOBmOBODFSPMFDFOUSBMUPUIFCVTJOFTT

tVTUCFFMJHJCMFGPS6TFDVSJUZDMFBSBODFUPNJOJNVNTFDVSJUZDMFBSFE4$

tVTUCFQSPmDJFOUXJUIampYDFMBOEIBWFTUSPOHBUUFOUJPOUPEFUBJM

t1SPWJEFTVQQPSUXJUINPOUIMZNBOBHFNFOUBDDPVOUTBOESFQPSUJOH

t$POEVDUCBMBODFTIFFUSFDPODJMJBUJPOT13DBTInPXSFQPSUJOHBOEBTTJTUXJUIBVEJUTDIFEVMFT

t-JOFNBOBHFNFOUGPS1VSDIBTF-FEHFSDMFSL

t1SPWJEFQSPKFDUBOBMZTJTBDSPTTBMMBSFBTPGUIFCVTJOFTT


FMCG South West London

To pound38000 + Study Support

t$$$1BSU2VBMJmFE

tEWBODFEampYDFMTLJMMTQJWPUUBCMFT13MJOLJOHTQSFBETIFFUTMPPLVQUBCMFT

t41FYQFSJFODFXPVMECFBEWBOUBHFPVT

t3FTQPOTJCJMJUJFTJODMVEFHFOFSBMMFEHFSKPVSOBMT13TVQQPSUPOBDDSVBMT13WBSJBODFBOBMZTJTBOESFQPSUJOH

t3FDPODJMJOHCBOLBDDPVOUTBOECBMBODFTIFFUBDDPVOUTUPFOTVSFJOUFHSJUZPGBDDPVOUT

tOUFSDPNQBOZSFDPODJMJBUJPOTPGQSPmUMPTTBOECBMBODFTIFFU

t1SPWJEFBMMSPVOETVQQPSUGPS)FBEPG6JOBODFTBMFTSFQPSUJOH13WBSJBODFBOBMZTJT13GPSFDBTUJOHBOECVEHFUJOH13QSPEVDUIJFSBSDIZXPSLBOENBSLFUJOHTQFOE

t8PSLJOHXJUI4BMFTampYFDVUJWFTBOEBSLFUJOHTTJTUBOUTUPUSBDLTQFOEBOEWBSJBODFT

Switch to a brighter future

034_PQ 0915qxp_PQ 1209 000 30072015 1523 Page 7

hayscoukpq

London up to pound30000

This top tier international legal firm based in the heart of

the City is looking to expand its financial planning team

In this newly created position you will provide support to

the senior analysts and manage a high pressure work load

whilst completing your professional studies

Reporting to the FPampA Manager you will work with a wide

range of stakeholders and interact at a senior executive level

Your core duty will be to ofer first rate analytical support

to business unit heads whilst undertaking any BAU duty as

assigned by the Finance Manager

You will have an exceptional academic background be

actively studying for a professional qualification and have

a minimum of one yearsrsquo experience working within finance

for a recognisable organisation

For more information contact Dominic Morton

on 020 3465 0018 or email dominicmortonhayscom

FPampA ANALYSTPROVIDE EXPERT ANALYSIS

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

035_PQ 0915qxp_PQ 1209 000 30072015 1151 Page 7

I need to findpqjobscouk now

PQ jobs pqjobscouk

Your jobs board036_PQ 0915qxp_PQ 1209 000 30072015 1152 Page 7

Farnham office 01252 718777

farnhamhowett-thorpecouk

Weybridge office 01932 901900

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aim your career sights higher

wwwhowett-thorpecouk

037_PQ 0915qxp_PQ 1209 000 30072015 1153 Page 7

USE FREQUENT FLYER MILESTO PAY FOR TUITIONIf you are a collegestudent or graduate inCanada then yourfrequent flyer miles canhelp cut down studentdebt Partnering with AirCanadarsquos loyalty Aeroplan HigherEdPoints allowsstudents to use their air miles as well as those of family

and friends to help offset their student loans and coverpart of the cost of of their tuition The exchange rate is35000 Aeroplan miles for C$250 HigherEdPoints creditWhen is the scheme coming to the UK you may askhellip


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 11 September The main draw will take place on Monday 14 September 2015

TO ENTER THESE GIVEAWAYS EMAIL GRAHAMPQACCOUNTANTCOM38

CIPFA CONFERENCE CREATURES OF HABIT CIPFArsquos annual conference was another

big hit this year The PQ Daywas the best attended everwe understand DeutscheAsset amp Wealth managementhad a particularly popularstand ndash they were giving awaytoy dinosaurs (you can makeup your own joke about that)

It does mean we have one to give awayWe wondered what animal would bestrepresent your accountancy body ndash anyideas Email grahampqaccountantcomand the best suggestion will get thedinosaur

BUGS GO GLOBAL CIPFA has gone bug crazy Donrsquot worrythese are little purple creatures Theinstitute is asking members and studentsto take a photo of theirbugrsquos globetrottingadventures and therersquos aKindle in it for the bestpics If you didnrsquot manageto pick one up atconference then you canemail bugscipfaorg and CIPFA willsend you one The winners will beannounced at the end of September

WHERE WERE YOUWHEN I NEEDED YOU The latest issue of FM has an indepthfeature on Will Butler-Adams the CEOof Brompton Bicycles ndash the foldingbike people Many operational casestudy May sitters will be wonderingwhy they couldnrsquot have had the featurejust a little bit earlier Their case wasall about Batton Bicycles

INVIGILATORS AREJUST DRONES A government job in China is still a hot ticket andhaving a good degree will boost yourchances of getting one With so much atstake cheating in the civil service entry exam has become lsquoindustrialrsquo Criminal gangsapparently send candidates into the exam halls tophotograph the papers Experts then provide instant answersand transmit them to paying lsquocustomersrsquo back in the examhall The villains are also known to use smart glasses orwater bottles with built-in screens So how do theauthorities fight all this In Henan province invigilators arenow using drones to pick up unusual signals that are beingtransmitted from those taking the university entrance exam

Time to put down thecomfort biscuit and eat acarrot ndash the trans fatsfound in many biscuitscakes and fast foods candamage your memoryEating large amounts ofthese fats reduces the flow

of blood to the brain andeven damages recall inyoung adults apparentlyResearchers found that intests those who ate over28 grams of trans fats aday scored significantlylower than the average

WHAT BISCUIT

GET A WOMAN TAX FREEHistorians have discovered that

Hereford not the Cayman Islands wasthe place to be if you were looking for a

medieval tax haven It appears thatafter the Norman Conquests a law

offered tax breaks to men who camefrom outside the area to marry localHereford women How do we knowWell archaeologists who exhumed2500 bodies around the cathedral

backs up the evidence that many menmoved to the area to take advantage of

the not having to pay taxes

BOOKMARK YOUR SUCCESSPQ has joined forces again with AATDLGroup to offeryou the chance of winning one of their Wyndoos alongwith one of our memory sticks We have five sets togive away The Wyndoo is a bookmarkskim reader forstudents ndash it also helps you remember that it is debitleft credit right Our stick has 2GB of memory andcomes with a lanyard which means once around yourneck you will never loose itTo enter this draw email your name and address tograhampqaccountantcom Head up your emaillsquoWyndoorsquo

WHY YOUWe think lsquoWhy You 101 Interview QuestionsYoursquoll Never Fear Againrsquo is a great book ndash justread our review on page 33 It offers powerfulpreparation techniques the lowdown on howto answer the trickiest interview questionsand helps you adopt a winning mindset at theinterview itself We have five copies to give away If youwant to win one send us an email headedlsquoWhy Yoursquo plus your name and address

pq sep 15 p38_pq aug 13 fun 03082015 1241 Page 42

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MyKaplan

ULTIMATE

LEARNING

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or ClassroomMyKaplan

ULTIMATE

LEARNING

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Up to

98

ACCA pass rates

EXPERIENCE




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o


Mobile

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payment plansyen


or Classroom

Based on ACCA F5 part-time students in Kaplan Leeds at the December 2014 sitting To qualify for the Lifetime Pass Guarantee certain criteria must be met TampCs apply6HHZHEVLWHIRUGHWDLOVuacute2QODYDLODEOHZLWK8(7ampVDSSO6HHZHEVLWHIRUGHWDLOVg6HHZHEVLWHIRU7ampVigrave7KHDSODQ0RELOH3UDFWLFH$SSLVDYDLODEOHFXUUHQWOIRU$SSOHDQG

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002_PQ 0915qxp_PQ 1209 000 30072015 1559 Page 7

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007_PQ 0915qxp_PQ 1209 000 30072015 1148 Page 7


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009_PQ 0915qxp_PQ 1209 000 30072015 1522 Page 7


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011_PQ 0915qxp_PQ 1209 000 30072015 1528 Page 7


PQ news






KNOW YOUR TIMINGS

Two is magic number







In brief





























Alan Hatfield


013_PQ 0915qxp_PQ 1209 000 30072015 1335 Page 7


PQ CIMA exams







a 50806b 50993c 51041d 51372



















PQ



Ted

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Web022_PQ 0915

Web023_PQ 0915

Web024_PQ 0915

Web025_PQ 0915

Web026_PQ 0915v2

Web027_PQ 0915

Web028_PQ 0915

Web029_PQ 0915

Web030_PQ 0915

Web031_PQ 0915

Web032_PQ 0915

Web033_PQ 0915

Web034_PQ 0915

Web035_PQ 0915

Web036_PQ 0915

Web037_PQ 0915

Web038_PQ 0915

Web039_PQ 0915

Web040_PQ 0915







037_PQ 0915qxp_PQ 1209 000 30072015 1153 Page 7
















WHAT BISCUIT










M A N C H E S T E R





BUSINESSES











0161 669 4272


APPLY NOW

039_PQ 0915qxp_PQ 1209 000 30072015 1523 Page 7




EXPERT TUTORS










040_PQ 0915qxp_PQ 1209 000 30072015 1524 Page 7

Web001_PQ 0915

Web002_PQ 0915

Web003_PQ 0915

Web004_PQ 0915

Web005_PQ 0915

Web006_PQ 0915

Web007_PQ 0915

Web008_PQ 0915

Web009_PQ 0915

Web010_PQ 0915v2

Web011_PQ 0915

Web012_PQ 0915

Web013_PQ 0915

Web014_PQ 0915

Web015_PQ 0915

Web016_PQ 0915

Web017_PQ 0915

Web018_PQ 0915

Web019_PQ 0915

Web020_PQ 0915

Web021_PQ 0915

Web022_PQ 0915

Web023_PQ 0915

Web024_PQ 0915

Web025_PQ 0915

Web026_PQ 0915v2

Web027_PQ 0915

Web028_PQ 0915

Web029_PQ 0915

Web030_PQ 0915

Web031_PQ 0915

Web032_PQ 0915

Web033_PQ 0915

Web034_PQ 0915

Web035_PQ 0915

Web036_PQ 0915

Web037_PQ 0915

Web038_PQ 0915

Web039_PQ 0915

Web040_PQ 0915
















WHAT BISCUIT










M A N C H E S T E R





BUSINESSES











0161 669 4272


APPLY NOW

039_PQ 0915qxp_PQ 1209 000 30072015 1523 Page 7




EXPERT TUTORS










040_PQ 0915qxp_PQ 1209 000 30072015 1524 Page 7

Web001_PQ 0915

Web002_PQ 0915

Web003_PQ 0915

Web004_PQ 0915

Web005_PQ 0915

Web006_PQ 0915

Web007_PQ 0915

Web008_PQ 0915

Web009_PQ 0915

Web010_PQ 0915v2

Web011_PQ 0915

Web012_PQ 0915

Web013_PQ 0915

Web014_PQ 0915

Web015_PQ 0915

Web016_PQ 0915

Web017_PQ 0915

Web018_PQ 0915

Web019_PQ 0915

Web020_PQ 0915

Web021_PQ 0915

Web022_PQ 0915

Web023_PQ 0915

Web024_PQ 0915

Web025_PQ 0915

Web026_PQ 0915v2

Web027_PQ 0915

Web028_PQ 0915

Web029_PQ 0915

Web030_PQ 0915

Web031_PQ 0915

Web032_PQ 0915

Web033_PQ 0915

Web034_PQ 0915

Web035_PQ 0915

Web036_PQ 0915

Web037_PQ 0915

Web038_PQ 0915

Web039_PQ 0915

Web040_PQ 0915

M A N C H E S T E R





BUSINESSES











0161 669 4272


APPLY NOW

039_PQ 0915qxp_PQ 1209 000 30072015 1523 Page 7




EXPERT TUTORS










040_PQ 0915qxp_PQ 1209 000 30072015 1524 Page 7

Web001_PQ 0915

Web002_PQ 0915

Web003_PQ 0915

Web004_PQ 0915

Web005_PQ 0915

Web006_PQ 0915

Web007_PQ 0915

Web008_PQ 0915

Web009_PQ 0915

Web010_PQ 0915v2

Web011_PQ 0915

Web012_PQ 0915

Web013_PQ 0915

Web014_PQ 0915

Web015_PQ 0915

Web016_PQ 0915

Web017_PQ 0915

Web018_PQ 0915

Web019_PQ 0915

Web020_PQ 0915

Web021_PQ 0915

Web022_PQ 0915

Web023_PQ 0915

Web024_PQ 0915

Web025_PQ 0915

Web026_PQ 0915v2

Web027_PQ 0915

Web028_PQ 0915

Web029_PQ 0915

Web030_PQ 0915

Web031_PQ 0915

Web032_PQ 0915

Web033_PQ 0915

Web034_PQ 0915

Web035_PQ 0915

Web036_PQ 0915

Web037_PQ 0915

Web038_PQ 0915

Web039_PQ 0915

Web040_PQ 0915




EXPERT TUTORS










040_PQ 0915qxp_PQ 1209 000 30072015 1524 Page 7

Web001_PQ 0915

Web002_PQ 0915

Web003_PQ 0915

Web004_PQ 0915

Web005_PQ 0915

Web006_PQ 0915

Web007_PQ 0915

Web008_PQ 0915

Web009_PQ 0915

Web010_PQ 0915v2

Web011_PQ 0915

Web012_PQ 0915

Web013_PQ 0915

Web014_PQ 0915

Web015_PQ 0915

Web016_PQ 0915

Web017_PQ 0915

Web018_PQ 0915

Web019_PQ 0915

Web020_PQ 0915

Web021_PQ 0915

Web022_PQ 0915

Web023_PQ 0915

Web024_PQ 0915

Web025_PQ 0915

Web026_PQ 0915v2

Web027_PQ 0915

Web028_PQ 0915

Web029_PQ 0915

Web030_PQ 0915

Web031_PQ 0915

Web032_PQ 0915

Web033_PQ 0915

Web034_PQ 0915

Web035_PQ 0915

Web036_PQ 0915

Web037_PQ 0915

Web038_PQ 0915

Web039_PQ 0915

Web040_PQ 0915

pq magazine, september 2015

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