15年9月 P1 TIPS 汇总精华

BPPExam Tips

P1
• Use of stakeholder, ethical and other CRStheories – all applied to the scenarios.
• June tested the examiner’s technical articleon CSR so ensure you are familiar with any new articles.

P1
• Corporate governance (CG) concepts, underlying fundamentals and arrangements.
• CG in other organisations
(e.g. public sector, NGOs).
• Types and forms of CG (e.g. rules based, principles based, insider, outsidersystems, UK Corporate Governance Code, SoX).
• Agency theory, stakeholders, Mendelow.
• Board structures, CEO/chairman, directors, non-executive directors,committees.
• Internal control and business risk, Turnbull.
• Ethical theories and business codes – Kohlberg, Gray, Owen and Adams, Tucker,AAA.
• Professions and the public HEALTH interest. WARNING • Corporate socialresponsibility, corporate citizen, footprints and sustainability.
• Integrated reporting, social and environmental auditing.

P1
• Unitary/two tier (last examined June 2012).
• Chair role/CEO chair split
(Dec ’09, Dec ’11).
• Reward systems (December ’13). • AGM/insiderdealing (June ’11).
• Comply and explain or rules versus principle(Dec ’12).
• COSO failures (Dec ’12).
• Board responsibility for control (Dec ’12).
• Disclosure/information (Dec ’10, Dec ’12).
• Risk committee or risk manager (June ’12,June ’09).
• Strategic/operational risk (Dec ’12).
• Static and dynamic risk (June ’11)
• Risk diversification or ALARP (June ’13).
• Absolute/relative (Dec ’10).
• AAA model (June ’12).
• Tucker’s model (Dec ’12).

P1
* 50 mark scenario question, to include:ethics, Tuckers 5 questions, single v two tier board structures also corporatesocial responsibility.
* Optional questions to include: Importance ofinternal controls, governance committees and structure of directorsremuneration, business risks, integrated reporting and environmental reporting.