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ACCA P1 Paper

ACCA P1 Paper, Governance, Risk and Ethics is the first paper of the professional level module and it aims to enable the candidate to apply relevant knowledge, skills and exercise professional judgement in carrying out the role of the accountant relating to governance, internal control, compliance and the management of risk within an organisation, in the context of an overall ethical framework.

This paper builds on F1, F8 and professional ethics module and builds the foundation for all professional level papers.

By clearing this paper, you will learn:

  • Define governance and explain its function in the effective management and control of organisations and of the resources for which they are accountable

  • Evaluate the Professional Accountant’s role in internal control, review and compliance

  • Explain the role of the accountant in identifying and assessing risk

  • Explain and evaluate the role of the accountant in controlling and mitigating risk

  • Demonstrate the application of professional values and judgement through an ethical framework that is in the best interests of society and the profession, in compliance with relevant professional codes, laws and regulations.

ACCA P1 Syllabus:

ACCA P1 syllabus in accordance with the aim of the ACCA P1 paper, 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 paper learning graph:

ACCA p1 paper

ACCA P1 exam format:

ACCA P1 paper can be taken only as a paper based exam. The exam format of ACCA P1 paper takes into account the fact that the subject matter of the paper is the most fundamental knowledge expected of a professional accountant.


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