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ACCA P1 syllabus

The syllabus for ACCA P1, Governance, Risk and Ethics, acts as the gateway syllabus into the professional level. It sets the other Essentials and Options papers into a wider professional, organisational, and societal context.

ACCA P1 syllabus assumes essential technical skills and knowledge acquired at the Fundamentals level where the core technical capabilities will have been acquired, and where ethics, corporate governance, internal audit, control, and risk will have been introduced in a subject-specific context.

Download detailed ACCA P1 syllabus.

ACCA P1 syllabus begins by examining the whole area of governance within organisations in the broad context of the agency relationship. This aspect of the P1 syllabus focuses on the respective roles and responsibilities of directors and officers to organisational stakeholders and of accounting and auditing as support and control functions.

The syllabus then explores internal review, control, and feedback to implement and support effective governance, including compliance issues related to decision-making and decision-support functions. The syllabus also examines the whole area of identifying, assessing, and controlling risk as a key aspect of responsible management.

Finally, the syllabus covers personal and professional ethics, ethical frameworks – and professional values – as applied in the context of the accountant’s duties and as a guide to appropriate professional behaviour and conduct in a variety of situations.

ACCA P1 syllabus assessment:

The syllabus will be assessed by a three-hour paper based examination. The examination paper will be structured in two sections. Section A will be based on a case study style question comprising a compulsory 50 mark question. Section B comprises three questions of 25 marks each, of which candidates must answer two. These questions will be more likely to assess a range of discrete subject areas from the main syllabus section headings.

Check out ACCA exam structure and pattern for more detailed information.

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