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technical
all you need to know
Articles on key examinable
topics to support your studies

28 Overview of the
new Foundations in
Accountancy suite of
qualifications
Relevant to all CAT and
ACCA students

changes to the acca answering


qualification in 2011 multiple‑choice Questions
Relevant to ACCA Qualification Relevant to CAT Qualification
papers from June 2011 Paper 9 (UK)

foundations in accountancy
Learn more about ACCA’s new suite of entry-level qualifications –
Foundations in Accountancy at www.accaglobal.com/fia
online resources
CAT qualification: www.accaglobal.com/students/cat
ACCA Qualification: www.accaglobal.com/students/acca

student accountant technical archive


www.accaglobal.com/students/student_accountant/archive/
extra essential exam resources
www.accaglobal.com/students/pass/essentials
28 technical

technical articles
17 November 2010 relevant to ACCA and cat qualification papers

Overview of the new Changes to the ACCA Unless candidates learn how
Foundations in Accountancy Qualification in 2011 to approach these questions, and
suite of awards relevant to all ACCA to treat them as importantly as the
relevant to All CAT and qualification Papers four main questions in Section B,
acca STudents Gareth Owen, ACCA qualifications candidates will not perform well in
This article gives an overview of the development manager, explains the this paper.
new Foundations in Accountancy updates to the ACCA Qualification This article, written by the examiner,
suite of awards for which students syllabus taking place in 2011 as part offers guidance on how to approach
can register from 1 January 2011. of a process of continuous syllabus the MCQs in CAT Paper 9.
The article explains which new improvement. This article summarises
qualifications will be available, how they the rationale for the latest qualification Access resources relevant to cat
are structured and how they provide developments, indicating which paper 9
additional flexibility and relevance syllabuses are affected and when, www.accaglobal.com/students/cat/
to ACCA’s portfolio of qualifications. outlining specifically which areas are exams/t9/
Finally, the article will outline when being amended and why.
further information will be available on Please note, this article was first
the new syllabus exams during 2011. published in June 2010. acca qualification
technical articles
Access information relevant to Access information relevant Paper F1
foundations in accountancy to the 2011 changes to the www.accaglobal.com/students/acca/
www.accaglobal.com/fia acca qualification exams/f1/technical_articles/
www.accaglobal.com/students/
student_accountant/archive/2010/ Paper F2
108/3333957 www.accaglobal.com/students/acca/
exams/f2/technical_articles/

answering Paper F3
multiple-choice questions www.accaglobal.com/students/acca/
relevant to CAT qualification exams/f3/technical_articles/
Paper 9 (UK)
Since the change in format of the Paper F4
exam paper in June 2009 for CAT www.accaglobal.com/students/acca/
Paper 9 (UK), Preparing Taxation exams/f4/technical_articles/
Computations, the pass rate has fallen
in each sitting. This is no doubt partly Paper F5
due to the increase in the pass mark www.accaglobal.com/students/acca/
to 50%, but also to the introduction exams/f5/technical_articles/
of  multiple-choice questions.
Paper F6
www.accaglobal.com/students/acca/
exams/f6/technical_articles/

Paper F7
www.accaglobal.com/students/acca/
exams/f7/technical_articles/
student accountant issue 23/2010
29

Paper F8
www.accaglobal.com/students/acca/
Paper P7
www.accaglobal.com/students/acca/ changes to the acca
exams/f8/technical_articles/ exams/p7/technical_articles/ qualification from
Paper F9 cat qualification june 2011
www.accaglobal.com/students/acca/ technical articles
exams/f9/technical_articles/ Paper 1 Read more at www.
www.accaglobal.com/students/cat/ accaglobal.com/students/
Paper P1 exams/t1/tech_articles/
www.accaglobal.com/students/acca/ student_accountant/
exams/p1/technical_articles/ Paper 2
www.accaglobal.com/students/cat/
archive/2010/108/3333957
Paper P2 exams/t2/tech_articles/
www.accaglobal.com/students/acca/
exams/p2/technical_articles/ Paper 3
foundations
Paper P3
www.accaglobal.com/students/cat/
exams/t3/tech_articles/
in accountancy
www.accaglobal.com/students/acca/ Learn more about ACCA’s
exams/p3/technical_articles/ Paper 4
www.accaglobal.com/students/cat/ new suite of entry-level
Paper P4 exams/t4/tech_articles/ qualifications – Foundations
www.accaglobal.com/students/acca/
exams/p4/technical_articles/ Paper 5 in Accountancy at
Paper P5
www.accaglobal.com/students/cat/
exams/t5/tech_articles/
www.accaglobal.
www.accaglobal.com/students/acca/ com/fia
exams/p5/technical_articles/ Paper 6
www.accaglobal.com/students/cat/
Paper P6 exams/t6/tech_articles/ resources
www.accaglobal.com/students/acca/
exams/p6/technical_articles/ Paper 7 www.acca
www.accaglobal.com/students/cat/ global.com/
exams/t7/tech_articles/
students/acca
Paper 8
www.accaglobal.com/students/cat/
exams/t8/tech_articles/ www.acca
Paper 9
global.com/
www.accaglobal.com/students/cat/ students/
exams/t9/tech_articles/
cat
Paper 10
www.accaglobal.com/students/cat/
exams/t10/tech_articles/
30 technical

exam support
examiners’ approach and examiners’ analysis interviews

The examinable documents section of THE EXAMINABLE DOCUMENTS SECTION OF THE


the ACCA website includes exam notes
which provide guidance on examinable ACCA WEBSITE INCLUDES EXAM NOTES WHICH
material, including any relevant PROVIDE GUIDANCE ON EXAMINABLE MATERIAL,
accounting and auditing documents for
Papers F3, F7 and P2. INCLUDING ANY RELEVANT ACCOUNTING AND
Visit the web links on this page to AUDITING DOCUMENTS FOR PAPERS F3, F7 AND P2.
take you to the examinable documents
for your paper.
Paper F7, Financial Reporting CAT QUALIFICATION
ACCA QUALIFICATION www.accaglobal.com/students/acca/ Paper 3, Maintaining
Paper F3, Financial Accounting exams/f3/examinable Financial Records
www.accaglobal.com/students/acca/ www.accaglobal.com/students/cat/
exams/f3/examinable Paper F8, Audit and Assurance exams/t3/examinable_documents
www.accaglobal.com/students/acca/
Paper F4, Corporate and exams/f8/examinable Paper 6, Drafting
Business Law Financial Statements
www.accaglobal.com/students/acca/ Paper P2, Corporate Reporting www.accaglobal.com/students/cat/
exams/f4/docs www.accaglobal.com/students/acca/ exams/t6/examinable_documents
exams/f3/examinable
Paper F6, Taxation Paper 8, Implementing
www.accaglobal.com/students/acca/ Paper P6, Advanced Taxation Audit Procedures
exams/f6/exam_docs/ www.accaglobal.com/students/acca/ www.accaglobal.com/students/cat/
exams/p6/exam_docs exams/t8/examinable_documents

Paper P7, Advanced Audit Paper 9, Preparing


and Assurance Taxation Computations
www.accaglobal.com/students/acca/ www.accaglobal.com/students/cat/
exams/f8/examinable exams/t9/exam_docs

extra essential EXAM resources


Access examiner analysis and approach interviews online
at www.accaglobal.com/students/pass/essentials

examiner reports and a wide variety of


technical articles are available in a range of
different media on theacca website at
www.accaglobal.com/students/acca/exams

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