Escolar Documentos
Profissional Documentos
Cultura Documentos
Relational diagram of the main capabilities ACCA has one Approved Learning Partner – Content
(Platinum) which is BPP Learning Media. In
This diagram illustrates the flows and links between addition there are ALP–c (Gold) who also publish
the main capabilities (sections) of the syllabus and text books for ACCA examinations.
should be used as an aid to planning teaching and
learning in a structured way. BPP and the Gold ALP-c base their study texts on
the detailed contents of the study guides as
published by ACCA. All approved study content
providers will be subject to extensive quality
assurance by ACCA, but the highest level of
approval - Platinum - will benefit from an exclusive
1
examiner review of content. There will be only one capabilities. It is also possible that occasionally
Platinum approved study content provider over a some higher level capabilities may be assessed at
three-year period, and BPP Learning Media are lower levels.
ACCA’s inaugural Platinum study content provider.
LEARNING HOURS
In addition ACCA examiners may also suggest
other text books where appropriate, which students The ACCA qualification does not prescribe or
can refer to when widening their reading beyond the recommend any particular number of learning hours
approved study texts. These are listed at the end of for examinations because study and learning
this study guide. patterns and styles vary greatly between people and
organisations. This also recognises the wide
A learning content provider for study and/or revision diversity of personal, professional and educational
material and/or extra reading can be found by circumstances in which ACCA students find
searching for your paper within the following link. themselves.
2
answers before they start writing in their answer
books. This time should be used to ensure that all The term effective relates to when regulation or
the information and exam requirements are properly legislation must be applied to an entity transactions
read and understood. and business practices.
During reading and planning time candidates may The study guide offers more detailed guidance on
only annotate their question paper. They may not the depth and level at which the examinable
write anything in their answer booklets until told to documents will be examined. The study guide
do so by the invigilator. should therefore be read in conjunction with the
examinable documents list.
The Essentials module papers all have a Section A
containing a major case study question with all
requirements totalling 50 marks relating to this NOTE ON CASE LAW
case. Section B gives students a choice of two from Candidates should support their answers with
three 25 mark questions. analysis referring to cases or examples. There is no
need to detail the facts of the case. Remember, it is
Section A of each of the Options papers contains the point of law that the case establishes that is
50-70 compulsory marks from two questions, each important, although knowing the facts of cases can
attracting between 25 and 40 marks. Section B will be helpful as sometimes questions include scenarios
offer a choice of two from three questions totalling based on well-known cases. Further it is not
30-50 marks, with each question attracting necessary to quote section numbers of Acts.
between 15 and 25 marks.
3
Syllabus MAIN CAPABILITIES
To develop knowledge and skills in the E Recognise and compare types of capital
understanding of the general legal framework, and and the financing of companies
of specific legal areas relating to business,
recognising the need to seek further specialist legal F Describe and explain how companies are
advice where necessary. managed, administered and regulated
4
RATIONALE D The formation and constitution of business
organisations
Corporate and Business Law is divided into eight
areas. The syllabus starts with an introduction to 1. Agency law
the overall English legal system such as the court
system and sources of law – including – human 2. Partnerships
rights legislation. It then leads into the area of the
law of obligations including contract and tort, which 3. Corporations and legal personality
underpin business transactions generally.
4. Company formations
The syllabus then covers a range of specific legal
areas relating to various aspects of business of most E Capital and the financing of companies
concern to finance professionals. These are the law
relating to employment and the law relating to 1. Share capital
companies. These laws include the formation and
constitution of companies, the financing of 2. Loan capital
companies and types of capital, and the day-to-day
management, the administration and regulation of 3. Capital maintenance and dividend law
companies and legal aspects of companies facing
difficulty or in crisis. F Management, administration and regulation of
companies
The final section links back to all the previous areas.
This section deals with corporate governance, ethics 1. Company directors
and ethical behaviour relating to business including
criminal law. 2. Other company officers
3. Breach of contract and remedies The syllabus is assessed by a three hour paper-
based examination.
4. The law of torts
The examination consists of seven 10 mark
5. Professional negligence questions assessing knowledge of the law, and three
10 mark application questions.
C Employment law
1. Contract of employment
5
Study Guide 2. Content of contracts
c) Illustrate the rules and presumptions used by a) Explain the meaning of tort.[2]
the courts in interpreting statutes.[1]
b) Identify examples of torts including ‘passing off’
3. Human rights and negligence.[2]
a) Identify the concept of human rights as c) Explain the duty of care and its breach.[2]
expressed in the Human Rights Act 1998.[2]
d) Explain the meaning of causality and
b) Explain the impact of human rights law on remoteness of damage.[2]
statutory interpretation.[2]
e) Discuss defences to actions in negligence.[2]
c) Explain the impact of human rights law on the
common law.[2] 5. Professional negligence
6
2. Dismissal and redundancy c) Analyse different types of companies,
especially private and public companies.[2]
a) Distinguish between wrongful and unfair
dismissal including constructive dismissal.[2] d) Illustrate the effect of separate personality.[2]
a) Define the role of the agent and give examples c) Describe the statutory books, records and
of such relationships paying particular regard returns that companies must keep or make.[1]
to partners and company directors.[2]
d) Describe the contents of model articles of
b) Explain how the agency relationship is association.[1]
established.[2]
e) Analyse the effect of a company’s
[2]
c) Define the authority of the agent. constitutional documents.[2]
d) Explain the potential liability of both principal f) Explain how articles of association can be
and agent.[2] changed.[2]
c) Explain the authority of partners in relation to a) Examine the different meanings of capital.[2]
partnership activity.[2]
b) Illustrate the difference between various
d) Analyse the liability of various partners for classes of shares.[2]
partnership debts.[2]
c) Explain the procedure for altering class rights.[2]
e) Explain the way in which partnerships can be
brought to an end.[2] 2. Loan capital
7
d) Explain the concept of a company charge and 3. Company meetings and resolutions
distinguish between fixed and floating
charges.[2] a) Distinguish between types of meetings:
ordinary general meetings and annual general
e) Describe the need and the procedure for meetings.[1]
registering company charges.[2]
b) Explain the procedure for calling such
3. Capital maintenance and dividend law meetings.[2]
a) Explain the doctrine of capital maintenance c) Detail the procedure for conducting company
and capital reduction.[2] meetings.[1]
b) Examine the effect of issuing shares at either a d) Distinguish between types of resolutions:
discount, or at a premium.[2] ordinary, special, and written.[2]
a) Discuss the appointment procedure relating to, a) Recognise the nature and legal control over
and the duties and powers of, a company insider dealing.[2]
secretary.[2]
b) Recognise the nature and legal control over
b) Discuss the appointment procedure relating to, money laundering.[2]
and the duties and powers of company
auditors.[2] c) Discuss potential criminal activity in the
operation, management and winding up of
companies.[2]
8
d) Distinguish between fraudulent and wrongful
trading.[2]
READING LIST
This section only contains examiner suggested
reading which is in addition to the study texts
and/or revision materials and/or other reading listed
within the learning content provider directory.
http://www.accaglobal.com/learningproviders/alpc/c
ontent_provider_directory/search/