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change.
Shaping
futures.
This research identified the technical and case study approach, which comprises a range
professional skills and qualities that professional of required tasks to be completed in a four-hour
accountants need to possess to make a significant period. This examination requires students to
contribution in the workplace. Many of the skills bring forward and apply their skills acquired
identified are key leadership and professional at the Applied Knowledge and Applied Skills
capabilities, which can allow the future ACCA levels of the qualification to the new case
member to add real value to the organisations they study examination.
work for and enhance their own career prospects.
ACCA positions its ACCA qualification the
Following extensive consultation with members, future as a qualification for the aspiring senior
learning providers and employers, ACCA professional, consultant or business leader in
concluded that the professional qualification any business structure (public or private) and is
required a completely new examination with not aimed exclusively at accounting and finance,
a leadership focus, which would test not only taxation and audit specialists. To reflect this, the
a students ability to apply newly acquired syllabus final level of the exams has now been re-named;
knowledge to a business scenario, but also to Strategic Professional. Additionally, the Strategic
demonstrate a range of practical leadership Business Leader examination, combined with
competences required of future professional the other key technical exams and specialisms at
accountants with serious career and management Strategic Professional will encourage and equip
ambitions. In response, ACCA has now produced the newly qualified accountant to take on and
a unique new syllabus at its final level. This syllabus achieve more senior and responsible positions
contains all the key technical and professional within the organisations which employ them.
leadership skills that were highlighted in the 2016
research report which employers have been asking
for and have most value to them. ACCA then
developed two specimen exams to show how such
a syllabus could be examined. The requirements
within these specimens integrate and blend all
the key leadership skills in a practical and business
relevant way. The new Strategic Business Leader
examination is to be examined using a single
ACCA will issue the detail the candidates would The ACCA approach allows students to develop
need to refer to, including background information those key skills and core competences necessary
and exhibits, on the day of the exam, alongside to be successful in the Strategic Business Leader
the various tasks to be completed by the student, examination. This will encourage them to practise
giving candidates adequate time in which to do exam relevant case studies. In addition to the two
so. This information and specific exhibits may take specimen exams, ACCAs examining team will
a variety of forms such as annual and integrated review the texts and question and answer banks
reports, media sources, presentations, spreadsheets, produced by the Approved Content Providers
tables, briefing notes, interview transcripts, but to ensure that students have sufficient practice
are not expected to be unwieldy. There will be material that reflects the style of the exam.
no more than 12-18 pages of information in total.
This is because Strategic Business Leader has not Although self explanatory, each section heading
been designed simply as a replacement for the old comprises a comprehensive array of syllabus
exams, but as something completely different which content so students will be required to undertake
adds much greater value and which students will see an extensive and intense period of study before
as being a more coherent and holistic syllabus than being in a position to sit the Strategic Business
either syllabus of the two exams that it is replacing. Leader examination. The new exam is aligned to
To confirm this line of thinking, the main section test those skills that employers are looking for, as
headings of the Strategic Leader syllabus are well as introducing much greater focus on strategic
sequenced as follows: thinking, business direction and problem solving.
This will better prepare students for the workplace
with a clear focus on the application of knowledge
Leadership, communication
and professional ethics in a strategic context.
Corporate governance
Strategy
Risk
Technology and data analytics
Organisational control
Finance
Innovation and change management
Professional skills
As a 4-hour exam with a single compulsory section, This is certainly not an exhaustive list of tasks,
it uses an integrated case study model with a but provides an idea of the range of disparate
number of tasks and all requirements are to be information sources that might be provided in
related to the one scenario. To ensure that the the examination paper as well as the style and
tasks are realistic and that ACCA can examine the types of answers required from the students.
syllabus more widely, candidates may have to take The exam will both look and feel very different
on different leadership or management/consultant to anything the student will have experienced
roles in different contexts, to demonstrate a wider before!
set of leadership skills. The skills that are assessed
tend to be more practical and analytical rather
than technical or academic, and could include:
TECHNICAL MARKS
The marking scheme will comprise 80 marks for the The Professional skills and capabilities are:
correct use and application of syllabus knowledge.
This is not dissimilar to the other ACCA Strategic
Professional examinations in that the usual question Communication
verbs will be used with each requirement to
Inform
probe the students knowledge and their ability
to demonstrate this appropriately in the context Persuade
of the case study. Obviously one major difference
Clarify
is that all questions will be based upon the same
scenario to integrate the questions set, but this
In summary, this means the candidates have
could well bean advantage to the student who
to express themselves clearly and convincingly
will be focusing on one overall context for their
through the appropriate medium while being
tasks. However, additional information, more
sensitive to the needs of the intended audience.
closely associated with each individual task, will
berevealed to help the candidate with the specific
context of the requirements associated with that
particular task.
Commercial acumen
PROFESSIONAL MARKS
Demonstrate awareness
In addition, there will be 20 marks for professional
skills and competences which permit ACCA Use judgement
to examine professional and behavioural skills
Show insight
pervasively throughout all of the case requirements.
This approach allows an assessment of the students In summary, this means the candidates have
capabilities to demonstrate more than just their to show awareness of the wider business
technical proficiency and to show professional and external factors affecting business, using
skills which are deemed essential for a successful commercially sound judgement and insight
accountant and business leader in the 21st century. to resolve issues and exploit opportunities.
These are broadly under five headings:
Communication
Commercial acumen
Analysis
Analysis Investigate
Scepticism Scrutinise
Evaluation Consider
Each of the five main professional skills has three In summary, this means the candidates
leadership capabilities associated with it. The have to thoroughly investigate and research
examination will use these capabilities to allocate information from a variety of sources and
marks to each requirement as appropriate. logically process it with a view to considering
it for recommending appropriate action.
As far as earning professional skills marks are C Only make relevant points and try not to
concerned, depending on the particular skill being include superfluous information or make
examined in the requirement, the examiner will unsupported points. (Under the new exam
be looking for that skill to be evident in how you format, a candidate who consistently makes
answer the question in respect of the technical valid points, technical or otherwise, is
points you make. So it is important that you rewarded additionally for demonstrating
understand what these professional skills are their wider credibility.)
in more detail so that you know what is being D Avoid repeating points already made.
expected of you. To make this clearer, it is worth Professionally competent candidates do not
looking at and becoming very familiar with needlessly repeat information or points already
Section I of the Strategic Business Leader made. They may reinforce a previous point,
Syllabus where they are given in more detail. but this is usually made as a development
of a point rather than repetition.
By being familiar with what professionalism
means in the context of the five main skills it E Address the requirements as written, taking
is easier for the candidate to write in a style particular notice of the verbs used. Answering
and with an approach which gives them the the question asked is an indication of your
maximum potential to earn the marks available. ability to read and comprehend instructions