ACCA 2017年12月份考試季的成績及各科通過率已經公布，針對每個科目的具體考情，ACCA考官會該次考試做出一些評價，并給出一些具體的備考指導建議，對準備參加2018年上半年ACCA考試的同學來說具有重要的參考作用。以下為12月考季ACCA P1的Examiner’s report，希望同學們仔細研讀。

Introduction

Once again the overall performance of candidates in this paper was good and it provided the opportunity for the well prepared candidate to score well.

General Comments

The examination consisted of the standard two sections. Section A contained one question for 50 marks and Section B contained three 25 mark questions, from which candidates had to answer two.

In general most candidates scored equally well in Section A and Section B, which was pleasing, with the majority answering Section A first. This is not mandatory and provided a close eye is kept on time candidates could answer Section B questions first if desired. Candidates should also note that writing pages and pages and going into several additional booklets does not necessarily guarantee success. Indeed a key skill that is being tested, and one which is needed in a modern working environment, is the ability to be able to write in a concise and to the point manner. There is no negative marking in the exam but writing pages of factually correct points, but irrelevant to the question set, will score no marks and will eat into the valuable time available.

Future candidates are also advised to make full use of all the resources freely available to them and two such free resources are highlighted here. Firstly, the published accounts for most public limited companies are freely available on the web. Time is well spent reading through the corporate governance sections to get a feel of the type of information presented as well as the tone and style. Try to look through a range of different entities, in different industries and different regulatory jurisdictions. Secondly, candidates should make full use of the technical articles and study support videos that are freely available on the accaglobal website. For this diet, articles such as “Diversifying the Board – a step towards better governance”, “COSO’s enterprise risk management framework”, “Independence as a concept in corporate governance”, and “Ethical decision making” were all directly relevant to the questions set. Similarly, candidates that performed well clearly demonstrated the points raised in the study videos “Answering P1 questions on corporate governance”, “Ethical theories kept simple”, “Focus on risk” and “Professional marks – the difference between a pass and a fail”. Please make use of all these freely available resources that can make the difference between a pass and a fail.

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