PQ magazine, December 2015

PQmagazineDecember 2015 wwwpqmagazinecouk wwwpqjobscouk

After more than three yearsof lsquocourtingrsquo CIMA and theAICPA have announced theyare ready to take theirrelationship to the nextstage

The two bodies started their jointventure way back in 2012 andwhen they came together the pairpromised to keep things underconstant review It would seem thatboth parties are still talking and nowwant to take the partnership further

In an exclusive interview with PQmagazine CIMArsquos MD AndrewHarding explained that in order totake this next step with theAmerican Institute of CPAs it isproposing the creation of a newassociation

Together that means anassociation representing 600000

Do ACCA PQs need a student council torepresent the views of all students That is justone suggestion coming from the fall-out over theannouncement that the ACCA will no longer bepublishing the exam papers and examinersrsquoanswers after each sitting

Some students feel they havenrsquot been properlyconsulted about the move and liked the idea ofa more formal arrangement for feedback suchas a student committee

However the ACCA does work hard to engagewith students through its active learning

community It also has Learning CommunityChampions who advise it on the best ways ofimproving the learning community

The ACCA has upped its game considerably inrecent years to become more engaged with itsPQs but the news that the paper QampAs were nolonger being published after each sitting justdidnrsquot seem to filter through to students WhenPQ magazine announced the change studentsasked ldquoWhen is this happeningrdquo We had to tellthem it already had

Students really donrsquot like the move With exam

practice such a major factor in preparing for thereal thing students just could not get their headsaround the fact that they were no longeravailable

As one ACCA said ldquoAs good as some booksare therersquos no substitute for completing examquestions against the clockrdquo

Students also want to go over the actual testthey have sat not an amalgamation of questionsfrom the last two sittings ldquoThat will meannothing to me and the experience I wentthroughrdquo a disgruntled PQ pointed out

SPECIAL RELATIONSHIPMOVES TO NEXT LEVEL

TIME FOR AN ACCA STUDENT COUNCIL

HOT ACCA EXAM TIPSAdvice and guidancefrom the UKrsquos top tutorsfor the upcoming exams

AWARDSMATTER Wersquove just won onendash and it could beyour turn next

LECTURERSrsquoCONFERENCEPQ magazine attended this yearrsquosCIMA event on your behalf Sowhat are the examiners saying

INSIDE THIS ISSUE

both will continue to operate asseparate membership bodies

He felt students will be one of themain beneficiaries of the move withbetter opportunities for employmentand career prospects Hardingrevealed that CIMArsquos global reachwas already seen a big attraction forstudents ndash some one in five newrecruits mention the institutersquosglobal influence as the key reasonfor choosing to study with CIMA

Members of both CIMA and theAICPA are now being asked toendorse this new commitment in2016

Harding said that CIMA memberswere keen to keep hold of theirroyal charter council set-up andmission and have a strong affinityto their own brand So anysuggestion that this was a step onthe road to a full merger was wideof the mark There are no plans forfurther integration after this ndash sothey will live together but arenrsquotgoing to change their names

AIArsquos lsquoACCOUNTANCY MEDIA OF THE YEAR 2015rsquo

current and next-generationprofessionals creating whatHarding believes will be a hugelyinfluential truly global body ofprofessional accountants

Some 150000 CIMA and AICPAmembers have already taken upthe option to become Chartered

Global Management Accountantrsquos(CGMA)

Harding stressed that CIMAmembers and students wouldcontinue to be served by CIMAWhat is being integrated are theorganisationsrsquo strategiesmanagement and operations but

PQmagazineEXCLUSIVE

PQ Dec 15 p01 q9qxp_pq nov 11 p0110 04112015 1431

Jakub Stezaly

Kaplan student

Ȉ ACCA early booking payment plan terms amp conditions apply Visit website for details

Get a head start on your

ACCA studies for March 2016

01908 540 068 wwwkaplanfinancialcoukaccamarch

To find out more contact

Enrol on our March early start course and study straight away with tuition

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Benefit from

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002_PQ 1215_PQ 1209 000 29102015 1524 Page 7

comment PQ

News 08CIMA OT change Institute set

to introduce scaled scores10ICAEW professional level

Pass rates hold up well12ACCA exams All the results

from the first September sittingFeatures etc06Mind your PsampQs A heartfelt

plea to the ACCA trouble withgetting qualified and the verybest of social media

14AAT case study Meet anEnglish international cricketerwho is studying with the AAT

16PQ Awards 2016 Stand outfrom the crowd ndash win a PQaward Best enter thenhellip

18CIMA F1 Top advice on how tobest approach this tricky paper

20ACCA exam tips The best tipsfrom the best tutors just for you

22ACCA P2 This is the core ACCApaper says Clare Finch So howdo you tame the beast

23ICAEW spotlight Tacklingscenario-based questions

24CIMA pre-seen We take youby the hand and lead youthrough the Strategic level case

25CIMA conference All theaction from the recent CIMALecturersrsquo Conference ndash andtherersquos more on page 26

27AAT focus How membershipcan help boost your career

28Letrsquos get technical Chattelsand calculating capital gains tax

29CIPFA Student NetworkMeet new president KatieGoodall

30ACCA exam feedback Whatthe examiners want from you

31Careers 1 Prepare now foryour new job in 2016

32Careers 2 Life in the NHSanother PQ career lsquoissuersquo dealtwith and our Book Club

38Fun time A PQ marathon manthe kangaroo kid Abbey Roadadventures and great giveaways

The columnistsRobert Bruce The long and theshort of annual reports 8Prem Sikka Can the big firms keeptheir audit monopoly 10Carl Lygo The devastating impactof the fall in oil prices 12

Subscribe to PQ magazineItrsquos FREE ndash see page 35 or go to

wwwpqmagazinecouk

ABC July 2014ndashJune 2015

32233

Publisherrsquos statement We have adigital issue of the magazine which

is sent to 8248 requested readers

Another winning monthIt has been a great month for PQ magazine We won amajor award and were acknowledged for helpinganother major accountancy body listen to what theirPQs want First up PQ magazine won the lsquoAccountancyMedia of the Year Award 2015rsquo (see photo) courtesy ofthe AIA in the wonderful surroundings of BAFTA Thatrsquostwo years in a row PQ magazine has picked up

glassware Thanks for everyone who voted for usWe also got a big shout out from Dr Noel Tagoe at the CIMA 2015

Lecturersrsquo Conference The Executive Director of Education went out ofhis way to thank us for helping CIMA lsquolistenrsquo to its students We pushedfor the institute to look at claims that the CBAs were failing goodstudents PQ has also been asking CIMA to let students use theircalculators in the assessment centres It may seem a small thing tosome but we understood how important it was CIMA saw sense inboth cases OK we didnrsquot get our way on percentages but we arehappy students will now receive their scaled scores

The controversy over the ACCArsquos withdrawal of exam paper QampAs isstill rumbling on this month Some PQs are really hoping the ACCA willhave a change of heart It has given rise to a debate on how studentsengender real change and influence policy in their body Unlikemembers students appear to have little to no power despite theirannual subscriptions and fees adding millions to the coffers of theirbodies Without them and their money some of the bodies wouldnrsquot beable to function in the same way Remember that the ACCA forexample has over 400000 students How does it and any of theothers for that matter ensure it is doing right by their fee-payingstudents It has been suggested that it is now time for proper studentrepresentation We have asked all the bodies how they engage withtheir students and you will be able to see what they say in next monthrsquosPQ magazine Bet you canrsquot wait

Graham Hambly PQ magazine editor ndash grahampqaccountantcom

CONTENTS December 2015

Daniel Hopkins

Kaplan AAT student

Our Premier Plus course provides full tutor support to

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004-005_PQ 1215_PQ 1209 000 30102015 0920 Page 7

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004-005_PQ 1215_PQ 1209 000 30102015 0921 Page 8

PQ have your say

ACCA STUDY MANUALS

201516

Available for all

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Yoursquoll also get

Ł 2$$)6$)$3$33)

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00$2ORDER ONLINE AT

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PQ Magazine Fourth floor Central House 142 Central Street London EC1V 8AR | Phone 020 7216 6444 | Email grahampqaccountantcomWebsite wwwpqmagazinecouk | Editorpublisher Graham Hambly grahampqaccountantcom | Advertising manager Polly Thrasivoulou pollypqaccountantcom

Associate editor Adam Riches | Art editor Tim Parker | Subscriptions dompqaccountantcom | Contributors Robert Bruce Prem Sikka Carl Lygo Tony Kelly Phil Gammon Jo Daley | Origination and print services by Classified Central Media

If you have any problems with delivery or if you want to change your delivery address please email dompqaccountantcom

Published by PQ Publishing copy PQ Publishing 2015

My plea to the ACCAI really think the ACCA needs torethink its new policy of notpublishing exam questions andanswers after each exam sitting(PQ November 2015)

At the very least it will need totell examiners to change theiradvice to us all I have justlooked at the ACCA P2 studyguide and it tells us to scan themost recent past exam paper asthis provides students with aclear picture of how P2 will be

assessed and how theexam is structured aswell as the likely styleand range of

questions that you could see inthe real exam Erhellip we canrsquot dothat because the ACCA doesnrsquotrelease them any more

It is already difficult enough forstudents to trace back to wherethey went wrong ndash after spendingso much money on an examwhere you get no feedback andnow not even the exam paper

I know we are supposed to bemoving to computer-basedexams next year but isnrsquot thatnext year We are still sitting thesame papers just morefrequently Why then am I andmy fellow students paying for asystem that isnrsquot even here yet I

can understand sort of why wecanrsquot see the CBAs but as thePQ editor said in his commentarylast month we are only talking of16 section B questions a year inmost cases

I was also wondering if theexaminers had perhaps said theydidnrsquot want tohave the time to dofour answers a year If that wasthe case couldnrsquot the ACCA havejust paid someone to provide theanswers

Please ACCA give us backour wonderful free resourceName and address suppliedThe editor says Over to youACCA

The writer of the star letter each month wins a fantastic lsquoI sect PQrsquo mug

Hot amp Tweet

email grahampqaccountantcom

I just canrsquot passI am writing to express mydissatisfaction with my ACCAresults ndash is there is anyone whocan help I have done everything inthe book to pass my exams I tookthree weeks out of my holidays asalways practised more past papersthan before yet nothing seems towork for me I have two papers leftbut it feels like I am stuck at acrossroads and donrsquot know whereto turn My marks for P7 and P5have been 46 and 44 and44 and 30 In my last exam Isat just P7 and received 46

Does anyone have anyconstructive advice that will helpmeA worried student by email

Thank you PQI am a PQ working in budgetarycontrol for a local NHS Trust andrecently won some e-books fromEW Publishing through PQmagazine Thank you all for that

The magazine is so user-friendlyand informative All the articles aredigestible Since I study P2 I trackMartin Jonesrsquo articles on IAS andIFRSs Irsquove got three exams to go ndashP2 P6 and P7 Keep up the goodworkPatrick Gallagher by emailThe editor says Thanks for thatPatrick Just to give you and otherreaders the heads up we have apiece from Martin in the next issue

LinkedIn was red hot over the ACCArsquos move to no longerpublish the full exam papers and answers after eachsitting Worryingly quite a few students ldquohadnrsquot heardabout thisrdquo Most saw the QampAs as an invaluableresource One PQ felt that of all the things they do thismust be one of the most simple to administer Another

said he thought the ACCA was trying to provide focus to help improvepass rates Some PQs were also worried that the move would have areally big effect in developing countries where resources are scarceTutors who mark papers will also have access to the questions givingthem (and their students) an unfair advantage Anything that creates atwo-tier system is not good in the long run said one top tutor

We have been verybusy tweeting awayPQmagazine We got theACCA September pass rates outthere first (on 19 October) ndashthanks for all the retweets

One recent tweet that alsogot you going was ldquoAngrywomen lose the ability toinfluence people but angry mencan increase their power ofpersuasion says research Thatmakes me angryrdquo No one knewwhether they should get angrymore or less often

We have been tweeting froma whole range of events thismonthWe wereat theworld-famousAbbeyRoadStudioswith theCIOT the ICBrsquos bookkeepersrsquosummit and CIMArsquos 2015Lecturersrsquo Conference andcollecting our AccountancyMedia of the Year award atBAFTA courtesy of AIA Thereis little doubt we get out andabout more than any otheraccountancy magazine

Follow us PQmagazine

PQ Dec 15 p6 q9_pq aprl08 p04 04112015 1436 Page 1

Book your CIMA programme now

visit bppcomcimastarterpack

or call 03331 225 993

92 based on BPP students sitting the Operational Level Case Study in the May 2015 exams

^Based on Strategic Integrated Case Study in the March sitting

92

Pass Rates

up to

ldquoI like the fact that each stage

builds upon your knowledge

as you are taught it Not only

are you tested on new things

but it also helps to refresh

your memory on items earlier

in the courserdquo

Peter Gregory

CIMA Strategic 2015

Take your next CIMA steps with BPPWith our Objective Test programmes starting regularly book your place now and be in

the best position to progress with your qualification

If you are aiming to sit the February Integrated Case Study (ICS) exam secure your place

on one of our ICS programmes starting throughout December and January 2016 Our

ICS programmes have been developed by our CIMA case study experts who have helped

over 19000 students to case study success

In fact up to 92 of students who study with BPP pass their CIMA exams a strong

indication that our approach isnrsquot just more engaging itrsquos more successful too

Try CIMA for free

Register for our FREE CIMA Momentum Starter Pack and experience what it is

like to study CIMA with BPP for yourself with no commitment Register at

bppcomcimastarterpack

Of the top ten Worldwide Prize Winners^ wersquove tutored eight Join them and call 03331 225 993

007_PQ 1215_PQ 1209 000 30102015 1239 Page 7

8 PQ Magazine December 2015

PQ news

Itrsquos that time of year when surveys ofpublished accounts are produced andtheir findings dissected The oldchestnuts have been discussed oncemore The length of annual reports isstill growing despite valiant efforts tocut stuff out rather than pile it inRisk-averse lawyers are the mainreason for clutter in reports secondto them come regulators Not becausethey keep asking for more butbecause preparers of accounts areterrified of ditching something andthen getting a dressing-down from theregulators for having done so

Not that some of this is not richlydeserved A report from the FinancialReporting Review Panel lambastscompanies anonymously (shame) forputting in ldquoaccounting policies foritems or transactions that wereimmaterial no longer relevant or non-existentrdquo Quite hard that last oneThey had a go at companies that hadput in ldquoaccounting policies for hedgesthat the companies did not enter intordquothen criticised firms that included theldquotranslation of subsidiaries in foreigncurrency where none existedrdquo It is nowonder that some investors have saidthat they really understand little of thehighly technical stuff that financialsector companies tend to stuff theirmassive annual reports with

Their suggestion was that firmscould happily print this stuff but onlyif they also provided one paragraphup front that explained precisely whatit was all about We are sadly backto the old clicheacute of someoneapologising for writing such a longletter because they had not had thetime to write a short one

ROBERTBRUCE

The longand theshort ofannualreports

n Robert Bruce is an award-winning writer onaccountancy for The Times

ICAEW delays introductionof computer-based exams

Rise in studentsover-paying onstudent loans

The ICAEW has taken the sensibledecision of delaying theintroduction of the computer-basedexams following the news that arival is potentially acquiring itspreferred supplier

The ICAEW had chosenlearndirect as its partner only todiscover that Pearson Vue wants tonow buy it The Competition andMarkets Authority are reviewing theproposed acquisition

ICAEW executive director MarkProtherough said ldquoOur priority is tomaintain the rigour structure andquality of the ACA qualification toensure that our students continueto develop the skills needed tobecome ICAEW charteredaccountantsrdquo

He promised the institute wouldkeep students and training

providers updated when ldquowe knowmorerdquo Protherough also stressedthat work on the computer-basedexamsrsquo delivery model will continueunabated

New figures from the StudentLoans Company show there hasbeen a 10 year-on-year rise instudent loan over-repaymentsleaving more than 70000borrowers out of pocket by onaverage pound580 Figures obtainedvia a Freedom of Informationrequest by accountancy firm RSMshow that borrowers over-repaidmore than pound454m on incomecontingent repayment (ICR)student loans through their salarydeductions in 2013-14 ndash a 10rise over the pound414m recorded inthe previous year

RSMrsquos Lesley Fidler said ldquoItbeggars belief that HMRC and theStudent Loan Company canrsquotdevelop a more efficient systemthat takes the right amount ofmoney at the right time frompeople wanting to repay theirstudent loansrdquo Fidler felt forsome people monthly loandeductions are a significantproportion of their income andthese overpayments could causereal financial hardship

The latest figures also show theproblem is getting worse ratherthan better she pointed out

CIMA INTRODUCESOT SCALED SCORES

Stressed out It seems accountants are

more vulnerable to emotionalproblems than any otherprofession A study by AXA PPPHealthcare found a third ofaccountants had sufferedfrom a mental illness Asixth of charteredaccountants have takentime off because of stressand half said they felt theywere not supported tomanage their workload with manyfeeling isolated

Goodbye Baker TillyBaker Tilly is no more and

from the end of October staff at theUK firm became part of one nameand one brand ndash RSM It has been

acknowledged that thechange will be full ofemotion and as part ofthe relaunch RSM hasannounced its newbrand position ndash lsquoThePower of BeingUnderstoodrsquo The

rebrand coincided with RSM WorldDay 2015 which is an annual

celebration The new website canbe found at wwwrsmukcom

New shared services bodyCIMA and The Hackett Group

have joined forces to create a newglobal professional body ndash theAssociation of Certified GlobalBusiness Services ProfessionalsTogether they have also announceda first-ever formal careerdevelopment programme for theglobal business services andshared services sector This followsthe announcement of a strategic

collaboration between bothcompanies earlier this year

CIPFA and PIPFA sign MoUCIPFA and the Pakistan

Institute of Public FinanceAccountants (PIPFA) have signed amemorandum of understanding(MoU) to help advance high-qualitypublic financial management inPakistan The MoU creates a basisfor collaboration between the twobodies who will exploremembership routes to give PIPFAmembers the chance to join CIPFA

In brief

CIMA has introduced scaled scoresinto all its exam results director ofexaminations Steve Flatman toldthe recent Lecturersrsquo Conference

From 1 November 2015 OTresults included a grade of pass orfail sectional performancefeedback and a scaled scoreFlatman said the OT scores willrange from 0 to 150 with a scoreof 100 and above represents apass

For the case study it is a littlemore complicated A scale scorewill also range from 0 to 150 buthere a score of 80 and aboverepresents a pass However allcandidates also need to achieveone-third of available marks in eachcompetency (excluding leadership

at operational level)The exams director felt that new

research showed that there wasnrsquottoo much time pressure in theexams Overall 37 of OT examssat have more than one itemunanswered due to time constraints(see page 25 for the percentages)

Another big announcement wasthe change in calculator policy (seepage 25) There is not going to be aban on students taking their ownlsquoapprovedrsquo non-programmablecalculators into the Pearson Vueassessment centres At one timethere was a worry that studentswould be forced to use theonscreen versionbull See pages 25 and 26 for morenews from the recent conference

A new suite of interactive self-studyguides to help PQs through theACCA qualification are nowavailable via the ACCArsquos websiteThe association has launched theguides for P1 to P7 completing thefull range of self-study support fromthe Fundamentals Level through toProfessional level The guides followother ACCA initiatives which includelive web-chat events QampA sessionson Facebook and practice tests forF1 to F4

ACCA self-study guides

PQ Dec 15 p8 q9qxp_pq sept 12 p08 05112015 1349 Page 10

YOUR FESTIVE TREAT

EVERYTHING

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Offer applies to any combination of papers and Study Manuals available on

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Please visit our website for full Terms amp Conditions

BUY ONLINE AT WWWLSBFORGUKSHOP

20 OFF

009_PQ 1215_PQ 1209 000 30102015 1240 Page 7


PQ news

After the Enron scandal auditors cameunder scrutiny for conflict of interestsarising out of the provision ofconsultancy services to audit clientsThe increased fees dependency exertspressures to let the lying dogs sleep Itcreates the perception that auditorsare not sceptical enough and havecompromised their independence

In the US the Sarbanes-Oxley Act2002 restricted the sale of someconsultancy services to audit clientsThe Big 4 mediated threats of furtheraction by divesting their consultancyarms Questions about conflict ofinterests also arose after the 2007-08banking crash Banning the sale ofnon-auditing services to audit clientswas resisted with claims that theseservices were of lesser importance

It has all changed again The firmshave rebuilt their consultancy armsand are pursuing new business Theyoppose a complete ban on the sale ofconsultancy to audit clients and claimthat it does not impair auditorindependence Little evidence isprovided to support such claims Auditworking papers would shed some lighton auditor scepticism but they are notpublicly available If the provision ofother services does not impair auditorindependence then there is no reasonto restrict the delivery of audits toaccountancy firms Tesco Marks ampSpencer and others could employaccountants and enter the auditingmarket The pursuit of consultancyincome is likely to be accompanied bycalls to end accountantsrsquo monopoly ofthe external audit function

PREMSIKKA

What price anindependentaudit

n Prem Sikka is professor of accountancy at theUniversity of Essex

Blooming inBloomsbury

All ACCA P2 sitters have to lookbeyond their study texts andrevision courses says the examinerin the September report

A well-prepared student wouldhave reviewed relevant websitesincluding those of the standardsetters (IASB) the profession andACCA to maintain their knowledgeand keep up-to-date with topicalissues One question normallyfocuses on a topical issue

The examiner stressed that the P2exam requires candidates to displaymore than just rote knowledge ofaccounting standards and it wasemphasised that professionalaccountants need to be able to

advise clients with both the correctaccounting treatment and also thereasons for this treatment

The P3 examiner ventured thattime pressure in the exam is notcaused by the paper itself butrather the result of the candidatersquosunfocused response Too manysitters provide lengthy explanationsof theoretical models Time couldalso be saved if PQs avoidedquoting lengthy detail from the casestudy scenario bull For our take on the SeptemberExaminerrsquos Report go to page 30Go to the PQ website for abreakdown of what subjects werecovered in the September papers

ACCA examiners report onfirst-ever September sitting

Bookkeepers should have no fear

JOB OF THE MONTH

ProductionManufacturingFor 200 years James Purdey ampSons has been synonymous withthe unrivalled craftsmanship ofthe worldrsquos best shotguns andrifles You must be activelystudying towards ACCA or CIMAqualification (must be at leastpart qualified) You will alsoneed a minimum three years ina manufacturingfactoryenvironment The salary ispound37000-pound40000 and the roleis based in Hammersmith

Top jobs like these donrsquot comearound every day So go on towwwpqjobscouk for all theinformation you need to apply

Double winner PQ magazinersquos reigning Distance Learning Student of theYear Esther Alum recently picked up another award from her own body ndashthe AIA The audit scholarship student was the star of the AIA awardsheld at BAFTA in London She is now their Student of the Year

Bookkeepers do not need to fear the rise of automationclaims Michael Wood co-founder of Receipt Bank

He told a packed ICB Bookkeepers Summit thatbookkeepers have the best relationship with their clientsand even when the software takes over some of the moremenial tasks there will still be a need for an lsquoadministratorrsquondash and that will be the bookkeeper

He told the 700 delegates they need to move all theirclients onto the cloud Applications there are only going toget better and better You also have to embraceautomation and get yourself ahead of the curve Woodhad two other nuggets of advice ndash move to fixed fees andget closer to your client so you understand what theyneed before they ask for it

Wood bookkeepers shouldmove to fixed fees

ACCA PQs in London have a newprovider on the block just aroundthe corner from Holborn tube FromJanuary 2016 BloomsburyAccountancy is planning to offerpart-time evenings classes in all 16ACCA papers ndash thatrsquos F1 to P7Classes will run from 615pm to845pm on Mondays to Fridays atBloomsburyrsquos Southampton PlaceHQ See page 17 for more on this

The pass rates for the SeptemberICAEW professional exams are inand the Business Strategy papersitters excelled themselves this timearound with a 92 pass rateFinancial Management stood outbut only because it was the onlypaper that didnrsquot have a pass rateabove 80 ndash it came in at 797

In all 3440 students sat the

September 2015 session with6548 papers being attempted

Passing the professional testICAEW PROFESSIONAL EXAM RESULTS

Sep 15 Jun 15Audit amp Assurance 875 820FA amp Reporting 832 816Tax Compliance 839 817Business Planning Tax 813 789Business Strategy 920 918Financial Management 797 817

Some 792 of PQs who sat threepapers passed them all Thiscompares with 753 of sitters whopassed the one paper theyattempted There were 451 PQswho didnrsquot pass any of the papersthey sat at this sitting

PwC students dominated theprizewinners list with top marks inthree of the six papers

Social mobility worksfor Grant Thornton One in five of the 300 trainees takenon by Grant Thornton in 2015 wouldnot have been considered prior tothe firm dropping its academicbarriers two years ago according toCEO Sacha Romanovitch Unveilingthe firmrsquos results she said GrantThornton remained committed tothe industry-wide social mobilityinitiative Access AccountancyRevenue at the firm rose to pound521mwith profits before tax standing atpound82m That gave a distributableprofit per partner of pound39800

PQ Dec 15 p10 q9_pq sept 12 p08 04112015 1439 Page 10

011_PQ 1215_PQ 1209 000 02112015 1027 Page 7


PQ news

ACCA EXAM RESULTS SEPTEMBER 2015 ndash WORLDWIDE Sep 15 Jun 15 Dec 14F5 Performance Management 39 37 44F6 Taxation 47 50 43F7 Financial Reporting 44 40 43F8 Audit amp Assurance 42 39 45F9 Financial Managemrsquot 35 41 40P1 Professional Accountant 48 49 52P2 Corporate Reporting 44 48 50P3 Business Analysis 45 46 48P4 Adv Financial Managemrsquot 36 36 33P5 Adv Performance Managemrsquot 30 28 30P6 Adv Taxation 45 34 38P7 Adv Audit amp Assurance 29 40 40

The impact of lower oil prices on theworld economy was brought home tome recently when launching a newinitiative with the Malaysian Instituteof Accountants An austerity drive inMalaysia brought about by oil pricefalls has led to a freeze in the intakeof public servants The MalaysianEmployersrsquo Federation (MEF) hasexpressed grave concern about theplight of graduates entering the jobsmarket there are at least 200000who are unemployed and the numberis expected to rise The decision tofreeze public servant openings meansthat 15000 fewer students will leaveuniversity with a public sector job

Members of the MEF have also cuta further 10000 graduate openings inthe first half of 2015 A big initiativein the area is the development of theASEAN Economic Region whichwould result in free labour movementbetween ASEAN nations This is seenas a major challenge and opportunityfor local graduates At the same timethe government in Malaysia estimatesan additional 60000 accountants aregoing to be needed for the localeconomy between now and 2020 Lowlevels of English language proficiencywere said to be holding back manygraduates and leading bodies such asthe Malaysian ProfessionalAccountancy Centres have respondedby introducing English languagecourses to help graduates undertakingprofessional exams While Malaysiarebalances its economy towards theprivate sector it hopes for movementin world oil prices

CARLLYGO

Devastatingimpact of the fallingprice of oil

n Professor Carl Lygo ischief executive of BPP

The first-ever September ACCAexams saw a mixed bag of passrates but it is way too soon to seeany real trends developing

What is clear is that the P7 andF9 exam pass rates slumped inSeptember to 29 and 35respectively when compared withthe June stats (see table)Meanwhile the P6 pass rate shotup by 11 percentage points and F7by four percentage points The passrates of P1 P2 and P3 also dippedslightly and students and tutorsneed to keep an eye on these passrates over coming sittings

Overall when compared with thesummer exam sitting five paperpass rates went up six went downand one remained unchanged

Some 40704 students across 15countries took the opportunity to use

September sittingresults are lsquomixedrsquo

lsquoSmart drugs do workrsquo

FRC acts oncomplaintsPwC and one of its formeraccountants StephenHarrison are to beinvestigated over their role in

the auditing of social housing maintenancefirm Connaught The Financial ReportingCouncil has also issued a formal complaintagainst Stephen Hill Connaughtrsquos group FDand David Wells the deputy FD responsible fortreasury management The complaint is thattheir conduct fell significantly short of thestandards reasonably to be expected of amember or member firm of the ICAEW Hilland Wells have also allegedly breached thefundamental principles of integrity Connaught

went into administration in 2010 owing morethan pound200m to creditors Meanwhile PwC hassettled a pound16bn auditor negligence claim bysubprime lender Cattles The firm said PwCshould not have signed off the 2006 and 2007financial statements of the group Final termsof the settlement have not been disclosed

Steel closures the repercussionsRecent steel plant closures are aldquocrisis for the UK economyrdquo thatcannot be underestimated saysKPMGrsquos Stephen Cooper He saidthat the metals sector is facing abigger threat than in 2009 whenthe global financial meltdown sent shockwavesthrough the industry News of up to 1200 job

cuts in Scunthorpe and Scotland followed theclosure of the SSI steel site on Teesside(pictured) with the loss of 2200 jobs

Simply the bestEYrsquos school-leaver programme has beennamed best in the UK in the 2015 Rate MyApprenticeship (RMA) top employer ranking(up from ninth last time around) EY offers a

five-year programme with ahands-on client experience anda starting salary of up topound21500 plus the opportunityto study for two professionalqualifications Applications for

the 2016 EY School Leaver programme arenow open and school-leavers can apply online

this new session with manyopting to sit just one paper TheACCA had been forecasting for30000 so will be pleased withthe take-up

ACCArsquos new director of learningMary Bishop (pictured) said ldquoWeare delighted with the response to

the first of our additionalexam sittings The number ofcandidates taking exams inSeptember far exceeded ourexpectations demonstrating

there is a real demand fromstudents and employers for our newexam sittingsrdquo

Top cats Institute of Legal Finance amp Management awardwinners smile for the camera They are from left WendyMayers Marian Yates Sally Siggers and Amie Lawrence

The drug Modafinil which enables people tofunction with less sleep also works as a lsquosmartdrugrsquo making the brain work better say researchers

PQ magazine has highlighted the fact thatModafinil is already used off-prescription bystudents cramming for exams and by those workinglong hours

The study by the University of Oxford andHarvard Medical School found the drug helpednon-sleep-deprived users to improve their decision-making and planning With minimum side-effectsthe study raises ethical question as to whethersociety wants people to be able to enhance theirbrain power with chemicals Interestingly Modafinilis approved in the US for shift-work sleep disorderas it helps reduce accidents

One expert said that there could be issues aroundthe potential access to such drugs depending onindividual wealth


FULL RECOGNITION

Whether yoursquove decided not to complete your

chartered studies or yoursquore just taking a break

AAT will provide the recognition you deserve for

the hard work yoursquove put in so far

As a professional member of AAT you can use

the letters MAAT after your name - it says more

about you than PQ ever could

PROFESSIONAL

MEMBERSHIP

Take the next step in your career

+44 (0)20 3735 2401 aatorgukjoinusAAT is a registered charity No1050724

Make your hard work pay off with

AAT Professional Membership

013_PQ 1215_PQ 1209 000 02112015 1441 Page 7

We understand regular PQ contributorPhilip Dunn also had an influence onyouPhilip is a friend and keen Yorkshirecricket supporter and I speak to him ona regular basis After Irsquod explained how Ifelt about my years after cricket hesuggested that I should get back intostudying and think about theaccountancy courses the AAT offers toget me on the accountancy ladder All Ican say now is that I feel itrsquos the bestdecision Irsquove made regarding my future

Where are you with your studies Howdo you find time to studyIrsquom currently studying Level 2 AAT Irsquovecompleted all but one chapter of thiscourse (I should have it completed by thetime this article is published) I feel thatto get where I want to be in accountancyI need to start here to grasp the basicprinciples that will give me a solidfoundation to build on The Kaplan HomeLearning course has allowed me to studypart-time in and among all my cricketingcommitments and sit my exams when Ifeel Irsquom ready No pressure Irsquove found itimmensely stimulating and refreshing Ialso feel itrsquos brought an element of


PQ profile

Tell us a bit about your cricketingachievementsIrsquom lucky enough to have been aprofessional cricketer for the past 12years representing three county teams ndashYorkshire Nottinghamshire and currentlySussex CCC Irsquove also representedEngland in all three formats of the gameand I was lucky enough to be part of aT20 World Cup winning squad inBarbados (in 2010) an Ashes winningsquad in Australia 2010-2011 and tohave participated in the 50-over WorldCup competition that was held in India in2011

You had to choose between sport andstudy when you were youngerCricket has been a huge part of life sincethe age of 17 when I turned professionaland left my studies behind But I have apassion for studying and studiedpharmacology for a year at the Universityof Bradford prior to being selected torepresent England

Your father is an accountant How muchinfluence has this had on youYes my father is an accountant Aftercoming to this country and studyingaccountancy he worked for a businessand soon after opened his own practiceThis is what allowed me to not onlyreceive the best education possible but toalso participate in sports and not worrytoo much about the future

What prompted you to start studyingaccountancyI recently turned 30 and as anexperienced campaigner I know Irsquomcoming towards the back end of mycricket career At best I may have six orseven years I had to start thinking aboutplans for the future Where would myincome come from Irsquod be naive to thinklsquoall will be OKrsquo Hopefully six years morecricket will give me time to plan andprepare for my future My father cameover from Pakistan and built his businessfrom scratch so it only feels right to beable to continue to take it forward I alsoknow this would make him immenselyproud His hard work allowed me tofollow my dreams and play cricketwithout fear of failure and I feel I owe itto him to study hard so he can enjoy hisretirement years

Ajmal Shahzad was the first British-born Asian cricketer to play cricket for Yorkshire Since then he has playedTest one day and T20 cricket for England But he has another preoccupation ndash studying for his AAT exams

lsquoThe more I study and progressthe more I enjoy itrsquo

freshness to my cricketing game It allowsme to switch off away from the game andconcentrate on other goals Passingassessments on the Level 2 AAT course Ifeel Irsquom getting closer to my end goal andthat motivates me even more The more Istudy and progress the more I seem toenjoy it

What does the future holdTimes have changed ndash 10 years agostudying anything other than cricket wasseen as unnecessary energy expenditureWhen I was coming through thecricketing system school collegeuniversity was seen as a waste of timeCricket was everything But as time hasgone on and the financial climate haschanged it seems we are getting paidless and everything costs more Playingprofessional cricket is a wonderfuloccupation but if you donrsquot have a planfor your future after cricket then life canquickly become very difficult Acricketerrsquos wage doesnrsquot come close to aprofessional footballerrsquos For that reasonmy peers in cricket not only appreciateand support what Irsquom doing but are alsoproud of me Likewise my family andfriends PQ

Howzat Shazad in action for England

ldquoPlayingprofessional

cricket is awonderfuloccupation but ifyou donrsquot have aplan for yourfuture then lifecan quicklybecome verydifficult

PQ Dec 15 p14 q9_Layout 1 04112015 1447 Page 2

They say nothing in life is free but to help you

get ahead with your studies First Intuition are

offering new students a free CIMA module

Find out why FI is the only college to have won

PQ Magazines College of the Year award

three times in the past five years

First Intuition is offering one free course to any student who has not previously studied with First Intuition The course can be a classroom or online course for any core CIMA module (Case Study courses not included) This offer applies to 2015 courses booked with the Bristol Cambridge and London centres

wwwficouk

020 7323 9636

Birmingham Brighton Bristol Cambridge Chelmsford Dublin London Luton Maidstone Manchester Reading

015_PQ 1215_PQ 1209 000 29102015 1525 Page 7

Do you have that lsquoX factorrsquo Perhapsyou are struggling to make your CVstand out from the hundreds of other

CVs hitting employersrsquo inboxes Well one sureway to get to base camp would be to becomethe 2016 PQ of the Year

We also understand that sometimes you needto blow your own trumpet as no one else will sowe actively encourage you to nominate yourself

But remember there isnrsquot just one award upfor grabs How about nominating someone whoreally helped you get to where you are now ndash alecturer or maybe your mentortrainingmanager

All we need is 250 words plus anysupporting evidence on why your nominee (oryou) should be shortlisted for one of our

categories You can download our applicationform directly from the website atwwwpqmagazinecouk ndash just go to the lsquopqawardsrsquo bar and click to download the form Oremail us your entry directly making it clearwhich category you are nominating for

Once you have it all ready send it toawardspqmagazinecom or you can post yourwise words to The Editor PQ magazine 4thFloor Central House 142 Central StreetLondon EC1V 8AR Deadline for nominations isFriday 18 December 2015

So come on all you PQs out there we want tosee you at the Cafeacute de Paris in FebruaryRemember if you get on our shortlist we willsend you an invite to the best night out inaccountancy PQ

16

PQ Awards 2016

PQ Magazine December 2015

Stand out from the crowd

THE CATEGORIES

bull PQ of the Year

bull NQ of the Year

bull Distance Learning Student of the Year

bull Student Body of the Year

bull Training ManagerWorkplaceMentor of the Year

bull Accountancy Team of the Year

bull Accountancy College of the Year ndash Public Sector

bull Accountancy College of the Year ndash Private Sector

bull Lecturer of the Year ndash Public Sector

bull Lecturer of the Year ndash Private Sector

bull Innovation in Accountancy

bull Study Resource of the Year

bull Accountancy Body of the Year

bull Accountancy Personality of the Year

bull Editorrsquos Special Award

bull Online College of the Year NEW

bull Best Use of Social Media NEW

OUR SPONSORSNo awards night is possible without the sponsors And we have only the besthellip

Do you know someone who deserves one of our awards Well get nominating then ndash perhaps itrsquos you

Who will it be in 2016 Some top names have graced the PQ awards including (clockwisefrom top) Paul lsquoThe Sinnermanrsquo Sinha who hosted in 2015 Shaun lsquoBarry from EastEndersrsquoWilliamson Stephen K lsquoFind the Funnyrsquo Amos and Richard lsquoDonkeyrsquo Blackwood

PQ Dec 15 p16-17 q9_Layout 1 04112015 1450 Page 14

PQ Magazine December 2015 17

Awards 2016 PQ

Innovation in Accountancy is one of themore hotly contested categories at the PQawards and 2015 was no different The

winner was the ACA Intensive Programmelaunched by BPP and KPMG

We spoke to Sarah Mackey who helps run theprogramme at BPP She described the schemeas very different from anything out there at themoment in accountancy It works a bit like a lawcourse students do three years at universityfollowed by a yearrsquos postgraduate study allbefore stepping into work full-time Theprogramme allows KPMG PQs to complete mostof their ICAEW qualification within 10 months ofjoining the firm After that students have just thecase study to complete

A real innovation comes from replacing theICAEW professional level with a graduatediploma in accounting (GDA) developed by BPPUniversity The diploma includes a bespokelsquotheory in practicersquo module to help traineesbridge the gap between the classroom and theworkplace although these fast-track students dohave two work placements in the business inFebruary and August

In the first year just 60 students went downthis route Last year that figure grew to 100 and

this year it will be 155 And these numberscould increase suggested Mackey

The course fits in well with the changingresource demands at KPMG It needs people tobe upskilled quickly because of the changingnature of work ndash we are talking automation andshared services here

Students too love the fact that they can justfocus on their exams

KPMG has created a USP with this innovative

programme of that there is no doubt and ourjudges agreed What they really liked was howwell the programme was supported by BPPtutors who share their experience (they are allqualified chartered accountants) with the PQsEach trainee is supported by a performancecoach who provides proactive support for bothhigh performers and those that are struggling Itis hardly surprising that the pass rates areregularly 95-plus PQ

TIME TO INNOVATEWe take a look at last yearrsquos winner of the Innovation in Accountancy category ndash KPMG and BPP

KPMGrsquos Michael Walby withICAEW director of learning

Mark Protherough and BPPrsquos MartinTaylor


bull Pass rate 73bull Technical difficulty 810bull Weighting of calculations 65 (approx)bull Weighting of discursive

elements 45 (approx)bull Exam technique 910

The syllabus The F1 exam builds on the knowledge acquiredin Certificate level in particular C02 F1 coversthe regulation and preparation of financialstatements F1 will provide the competenciesrequired to produce financial statements forindividual entities and for groups usingappropriate IFRS This knowledge will be used asa basis for more complex adjustments and groupstructures as you go on to F2 In addition F1gives insight into how to effectively manage cashand working capital with the final part of thesyllabus focusing on the basic principles ofbusiness taxation and the application of theseprinciples

The knowledge you gain in F1 will bedeveloped further in F2 and F3 and as such youshould ensure you have a good understanding ofall of the areas of the syllabus before moving on

The syllabus is broken down into four areas

ARegulatory environment for financialreporting and corporate governance

(10) This introduces students to the idea ofregulations for financial reporting and requiresstudents to explain and understand the need forregulation in financial reporting when dealingwith incorporated entities Students should beable to demonstrate an understanding of theroles and structures of key bodies such as theIFRS foundation the IASB the IFRS AdvisoryCouncil the IFRS Interpretations Committee andthe IOSCO This area also incorporates the dutiesof the external auditor and the introduction of theaudit report Students will also need to have agood grasp of the key principles of corporategovernance and the need for corporategovernance regulation They will be expected tounderstand the approaches to corporategovernance in primary markets around theworld in particular the US and UK

BFinancial accounting and reporting(45) This part builds on your knowledge

from C02 and will be used as a base to buildupon when moving on to F2 An understandingof this area of the syllabus is fundamental tostudents when preparing for the F1 exam butalso when preparing for the case study

Students will need to demonstrate a goodunderstanding of and be able to generateappropriate accounting entries for each of theexaminable adjustment IFRSIAS such asbull IFRS 5 ndash Non-Current Assets Held for Sale andDiscontinued Operationsbull IAS 21 ndash The Effects of Changes in ForeignExchange Ratesbull IAS 12 ndash Income Taxbull IAS 19 ndash Employee Benefits

bull IAS 16 ndash Property Plant and Equipmentbull IAS 23 ndash Borrowing Costsbull IAS 38 ndash Intangible Assetsbull IAS 40 ndash Investment Propertybull IAS 20 ndash Government Grantsbull IAS 36 ndash Impairment of Assetsbull IAS 2 ndash Inventoriesbull IAS 10 ndash Events After the Reporting Period

Students also need to be able to produce aset of consolidated statements in accordancewith IFRS 10 and IAS 28

Although they will not be asked to produce aset of financial statements a working knowledgeis required of producing single company andconsolidated financial statements both forindividual elements being tested in OT and inpreparation for the case study

CManagement of working capital cash andsources of short-term finance (20)

F1 requires that students should be able todescribe the sources of short-term financeavailable to an entity as well as opportunities forcash investment to be made when availableStudents should also demonstrate anunderstanding of how to evaluate the workingcapital position of an entity with supportingcalculations such as analysis of trade receivabledays trade payable days and inventory holdingperiod ratios It is likely that the calculation ofthese ratios will form part of the OT exam

DFundamentals of business taxation(25) This area covers taxation both in

the theoretical and computational senseStudents need to be able to discuss the types oftaxation that apply to an incorporated entityincluding the main features of direct and indirect

taxation They should demonstrate anunderstanding of the differences between taxavoidance and tax evasion PQs will also berequired to produce computations for corporateincome tax as well as for capital tax and shouldensure that they are able to do both

Sitt ing the F1 exam The F1 exam as with all objective test exams isa mixture of multiple choice multiple responsedrag-and-drop style questions and selecting fromdrop-down menus Students will also berequired to type in numerical answers Before the exam Practise as many questions asyou can prior to the exam Practise them underexam conditions to time and without notes Notonly will this ensure that you have learnt andunderstood the syllabus and how different topicsmight be tested it will give you the confidence totackle the questions on the day As with so manythings in life practise makes perfect The OTquestions are notorious for having one word inthe question that will change your entire thoughtprocess so you must prepare yourself for theway the questions will be asked Revise the whole syllabus All of the syllabuslearning outcomes will be tested in the OT examIt is therefore imperative that you study thewhole syllabus and do not selectively learnDuring the exam Read the question first andread it carefully ndash there are a range of differenttypes of questions and it is easy to assume thatthe question says something when it actuallyrequires the opposite For example you mayassume the question asks you to select thestatements that are true when it actually asksyou to select the statements that are falseTiming You have 90 minutes to answer 60questions 15 minutes per question Somequestions will take a little longer but this shouldbalance out with those that can be answeredmore quickly However it is important to makesure that you keep on track throughout theexam Checking the clock to make sure that youhave answered another batch of 10 in no morethan 15 minutes is a way of doing thisFlag for review The software enables you tolsquoflagrsquo questions for review at a later stage As youwork through the questions and come acrossones that you are not entirely sure about orperhaps you have lost your way in thecalculations and are wasting too much time flagthem for review You can then revisit thesequestions quickly and easily at the endParticularly with calculation questions try not toerase the workings you have done previouslyfrom your lsquowhiteboardrsquo notepad so that you donrsquothave to waste time re-doing them laterGuess There is no negative marking and so ifyou are unsure of the answer at least guess Agood way to do this with multi-choice questionsis to eliminate any answers that you know arenot correct and then make a choice from theremaining two or three that you do have bull Lee-Anne Shema F1 Content SpecialistKaplan Financial

PQ

18

PQ CIMA F1 paper


Lee-Anne Shema explains how you can to pass the FinancialReporting and Taxation paper

A NUMBERS GAME

PQ Dec 15 p18 q9qxp_Layout 1 05112015 1207 Page 14

ldquoI am a certified bookkeeper and in 5 yearsrsquo time my business will be turning over pound32mrdquo

To find out if you could become a bookkeeper call

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ldquoMy company is A4G Bookkeeping

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The Institute of Certified Bookkeepers

Why would you go anywhere else

Join our ACCA March 2016 programmes and

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HTFT Partnership study amp revision notes

complete syllabus tuition recordings that

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scheduled programme of live revision

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019_PQ 1215_PQ 1209 000 05112015 1233 Page 7


PQ ACCA exam tips

P4bull Investment appraisal usingadjusted present valuesnet presentvalues or capital rationingbull Valuation of business using freecash flows and price-earnings ratiomethods defensive tactics or cashoffer or share exchangebull Cost of capital using principles ofModigliani amp Miller prepositions orgeared and ungeared betasbull Hedging exchange rate risk usingforward contract futures contractand options contractbull Capital reconstruction schemes ndashdesigning a capital reconstructionscheme or assessing the success ofa given schemebull Real options ndash option to abandonexpand or delay using the Black-Schole option pricing modelP5bull Balanced scorecardbull Non-financial indicatorsbull Assessing impact uponperformance management systemsbull Value management systemsbull Technology and the change ofPM systemsP6bull IHT with the death estateincluding BPR and APR andlifetime gifts into a trust and giftswith reservation Domicile includingdeemed domicilebull Group question involving lossesgroup relief and consortium reliefbull Transfer pricing overseas branchvs overseas subsidiarybull Partnership with a partner joiningleaving with opening year ruleschoice of accounting date andconditions for a change ofaccounting datebull Personal pension schemes versusoccupational pension schemes

bull SEIS EIS and VCT conditions andtax advantagesbull Capital gains tax includingentrepreneursrsquo relief sharesmatching rulesbull SEIS reinvestment reliefbull Group registration for VAT andoverseas aspects of VATbull Purchase of own sharesbull Share options schemes ndash taximplicationsbull EthicsP7bull Audit riskrisk of materialmisstatementbull Matters and evidence (accountingissues and audit work on thoseissues)bull Audit report scenariosimplicationsbull Discussion of benefits of newstyle audit reportbull Assurance on prospectivefinancial Infobull If sitting International streamaudit of public sector performanceinformationbull Threats to independencebull Advertisingbull Reliance on work of internalauditbull Know your ISAs especially moreinteresting ones such as 250 402540 550 560 600 720bull If sitting UK Stream insolvency

First IntuitionF5bull Lifecycle costingbull Environmental accountingbull Limiting factorsbull Relevant costingbull Flexed budget and budgetingdiscussionbull Divisional performancebull Mix and yield variancesF6 bull Employmentself-employmentbull PAYEbull Opening years and change ofyear-end for sole tradersbull Capital allowancesbull VAT default surcharge and VATinvoice content and annualaccountingbull CGT Entrepreneurrsquos reliefchattelsbull IHT lifetime and death transfersF7bull Extracts from single companyaccounts including non-currentassets taxation and IFRS 15bull Interpretation of accountsincluding a statement of cash flowsbull Consolidated SFP andor SPL withassociate PUP and fair valueadjustmentsF8bull Ethicsbull Audit risk and auditor response(including ratio calculations) bull Internal control ndash deficiencies

F9bull WACC maybe with capitalstructure theory thrown inbull Investment appraisal NPV withworking capital and tax possiblyalso asset replacementbull Risk with forward market hedgeand money market hedge and a bitof yield curvesbull Working capital management withinventory and cash overtradingbull Theory questions possibly onEMH sources of finance (includingIslamic finance) economicsP1bull Rules vs principlesbull Importance of stakeholdersbull Internal control disclosurebull Risk diversificationbull AAA modelP2bull Q1 There are only threepossibilities pl or bs or cfs so toignore one seems foolish Howevergiven there was a pl in Septemberit does seem reasonable to focusless on that Perhaps 204040 bull Q2 amp 3 There are subtledifferences between these two Butessentially both require a discussionof key FR applied to a scenarioExpect the usual suspects ndashgoodwill groups NCA revenueHFS EARP FI and so on bull Q4 Only in the last question doestipping become meaningful Hereare some hot current issuesrevenue financial asset impairmentequity accounting changes SMEsP3bull Strategic analysisbull Strategic choice and financialimplications of a strategic choicebull Evaluating software and controlsover ITbull Project management

Here are our tipscourtesy of top tutorsfrom across the land forthe December sitting ofthe ACCA exams

LSBFF5bull Lifecycle costing withenvironmental accountingbull Relevant costingdecision treesbull Budgeting theoryflexed budgetsbull Mix and yieldsales mix andquantity variancesbull Divisional performance (ROI RI)F6bull Q1 Capital gain tax question withshares including bonusrights issueand chattel rules or maybecorporation tax with rollover andholdover reliefbull Q2 VAT ndash deregistration due datesurcharges accounting for VAT theannual accounting scheme andcontents of a VAT invoicebull Q3 Inheritance tax ndash includinglifetime gifts into a trust thediminution in value principle andthe death estatebull Q4 Property business profitslosses or maybe a sole trader withadjustment of the trading profitsand opening or closing year rulesbull Q5 Income tax ndash computingincome tax with employmentincome with car benefit fuel benefitand accommodation benefitinterest incomedividend incomebull Q6 Calculating corporation taxpossibly including a straddling CAPor maybe a long period of accountwith capital allowances and possiblyadjustment of a trading loss withloss relief and group reliefF7bull Expect one of the 15 markers tobe on ratios and interpretations with(possibly) adjustments to bereflected before a valid comparisonbull Expect the big 30-marker and the15-marker to be on consolidationsand published accounts withstandardsF8bull Ethics threats to independence bull Confidentiality when to breachbull Audit risk and response writtenscenariobull Internal controls objectivesprocedurestests on sales cyclebull Inventory and stocktaking ndashcontrols and substantive testsbull Substantive tests on receivablesbull Advise company on improving itsgovernancebull Rolebenefits of audit committeesbull Roles of internal audit andcomparison with external auditbull Know your ISAs especially 210250 260 450 560 570 720


implications and recommendations(revenue and receivables or payrollcycle)bull Audit evidence and substantivetestingbull Subsequent events writtenrepresentations and going concernbull Modified auditors reports F9bull Discussion of the economicenvironment and the impact oninterest and exchange ratesbull Working capital management ndashreceivables and payables plusoperating cyclebull Investment appraisal and cost ofcapitalbull Business valuationsbull Risk management (currency riskcalculations)P1bull 50-mark scenario question toinclude ethics governance singlev two-tier board structures alsocorporate social responsibilitybull Optional questions to includeinternal controls governancecommittees and directorsrsquoremuneration business risksintegrated reporting andenvironmental reportingP2bull Q1 group question on foreignsubsidiary Will contain a variety ofnon-group topics toobull Ethicsbull Revenue recognition or leases ndashcurrent issuebull Deferred taxbull Share based paymentsbull PensionsP3bull Environmental analysis peoplewith financial analysisbull Project managementbull Strategic actionbull Information technology ndash pricingstrategyP4bull International investment appraisaltechniques focusing on riskmanagement toolsbull Impact on WACC followinghedging of interest rate riskbull Company valuation basedscenario possible MBO finance tostructurebull Adjusted present value with linkto real options and Black Scholesoption pricing modelP5bull Critique an existing performancemanagement system and theperformance hierarchybull Transfer pricingbull Activity based principlesbull Performance managementmodels (performance pyramid orbuilding block model)bull Value based approaches toperformance managementbull Effective use of information

systemsP6 bull Business property reliefbull Use of second spouse nil ratebandbull Related propertybull Groups of companies tradingand capital lossesbull Double tax relief for companiesbull De-grouping chargesbull Incorporation reliefbull Furnished holiday letsbull VAT partial exemptionbull Appeals and the four-tracktribunal systembull Benefits in kind or extra salaryincome tax and national insuranceimplicationsP7bull Business risks in a scenariobull Identifying ethical and otherprofessional issues in a scenariobull Matters to be considered andaudit evidence for a couple of coreaccounting issuesbull Money launderingbull Insolvency issues

BPPThe full unexpurgated guidancefrom BPP for this Decemberrsquossitting can be found in the PQmagazine study zone on ourwebsite Here are some highlights F6bull Employment benefitsbull Property incomebull Relief for pension contributionsbull Adjustments to profit to arrive attrading income for both companiesand sole tradersbull Capital allowance computationsF7bull Q1 amp Q2 One likely to be aninterpretation or statement ofcashflows the other may be aconsolidation question if Q3 is not aconsolidationbull Other possibilities ndash conceptual

framework intangibletangibleassets and impairment provisionsand contingencies revenue andgrants financial instrumentsdiscontinued operationsassets heldfor sale or earnings per sharebull Q3 could be a single entity or aconsolidation (statement of profitort loss and other comprehensiveincome andor statement offinancial position)bull Statement of changes in equitystatement of cash flow extractearnings per share calculation orlinked written topicbull Consolidation question withadjustments eg fair valuesdeferredcontingent considerationPUP on inventoriesPPE intragrouptrading and balances goodscashin transitF8bull Ethical threats and safeguardsbull Corporate governance andinternal auditbull Audit planningbull Materialitybull Audit procedures (especiallysubstantive procedures)bull Audit finalisation and auditreportsbull Audit riskbull Internal control and auditprocedures (both substantiveprocedures and tests of controls) F9bull Calculations on improvements toreceivables management (eg earlysettlement discounts and factoring)bull Weighted average cost of capitalcalculations (including itscomponent parts)bull Ratio analysis to supportfinancing decisionsbull NPV calculationsP1bull Corporate social responsibilitystrategy ndash check out recentlypublished articlebull Ethical and other CSR theories ndashapply them to the scenariosbull Use of risk and governance ndashboard of directors remunerationand reportingP2bull Preparation statement of financialposition andor a group statementof profit of loss and othercomprehensive income orstatement of cash flows ndash includinga foreign subsidiary discountedactivities disposals andoracquisitionsbull Linked accounting adjustmentand socialethicalmoral aspects ofcorporate reportingbull Q2 ampQ3 deferred tax foreigncurrency transactions financialinstruments pensions share-basedpayment non-current assets(recognition andor impairment oftangible and intangible assets)

borrowing costs the effect ofaccounting treatments on earningsper share to ratiosbull Other question will test a range ofstandards such as accountingpolicies and the framework leasesgrants IFRS for SMEsreorganisations provisions eventsafter the reporting period andrelated partiesbull Q4 revenue recognition revisionof the conceptual frameworkregulatory issues over adoption andconsistent application of IFRSsimplementation issues applicationof the definition of control andsignificant influence (equityaccounting) improvements inperformance measurementclassification in profit and loss vsOCI integrated reporting P3bull Value chainbull Critical success factors and KPIsbull Role of the corporate parentincluding BCG matrixAshridgebull Managing strategic changeincluding force field analysisP4bull Q1 expect core subjects such asproject appraisal (domestic oroverseas) business valuations (costof capital calculations) and riskmanagement (hedging)bull Q2-4 risk management (currencyor interest rate) business re-organisation real options P5bull Q1 performance managementframeworks (building blocks modelor the balanced scorecard) Alsoneed to master transfer pricingratios analysis of quality relatedcosts ABCbull Q2-4 common tested areasinclude quality managementinformation reporting (CSFs andKPIs) the application of strategicmodels (such as PEST Porterrsquos 5forces the Value Chain) HRframeworks (reward amp appraisalsystems) risk management andenvironmental managementaccountingP6These are on the PQ magazinewebsite (wwwpqmagazinecouk)P7bull Test planning bull Risk assessmentbull Evidence gathering and practicemanagement bull Non-audit engagement such asprospective financial information(PFI) or due diligencebull Audit completionbull Consolidated groupsbull Audit evidence and financialreporting issuesbull Quality control and reportingincluding completion andcommunication PQ


ACCA exam tips PQ

These tips should only be used in conjunctionwith proper study We cannotguarantee that these topics

will appear in the actualexam as we have not seen

the exam papers Examinersare not predictable so it isvital that all core syllabus

areas are revised fully

HEALTHWARNING


bull IAS 21 The Effect of Changes inForeign Exchange Rates

Remember each of the section Blsquomixed transactionalrsquo questions caninvolve up to six different transactions

ldquoToo much time is spent making notesand not enough on question practicerdquo It is now time to stop reading throughfiles highlighting and making notes It isessential to practise with past questionsHopefully you have been working pastquestions throughout tuition On examday you will get an answer booklet ndashblank pieces of paper the questions anda ticking clock You must practise ndash tryto answer the questions on blank piecesof paper After you have given it your bestshot and not before your time is up (18minutes per available mark) then reviewyour answer If you have found aweakness go back to your file review thetopic and try another question

Only with question practise will you besuccessful Imagine you were training fora marathon Would you study booksabout the route and read explanations ofhow to run a marathon No you wouldput your trainers on and get out there


PQ ACCA P2

Corporate Reporting is surelyconsidered to be the core ACCApaper It is after all the paper

where we get asked for things likebalance sheets (statement of financialposition) and cash flow statements(statement of cash flows) It is a paperabout accounting So why did 66 ofentrants ndash who are after all very near tobeing qualified accountants ndash manage tofail the equivalent paper in September2015 Why do students describe it aslsquothe beastrsquo And what do you need to do topass it in December 2015

ldquoToo much revision time is spent on thetopic of consolidationrdquoIt is true that there will be a compulsoryconsolidation on the paper In section Awe are guaranteed either a statement offinancial position (balance sheet) anincome statement (profit and lossaccount) a combined statement offinancial position and income statementor indeed a statement of cash flows (cashflow statement) There is a lsquobutrsquo In thesection A question although therequirement is to lsquoprepare theconsolidated xrsquo (for 35 marks) just overhalf of the marks are usually for themechanics of consolidation The othermarks are for knowing the accountingstandards

ldquoStudents try to pass without learningtheir accounting standardsrdquoWhen putting your final revision plantogether a big mistake is to focus only onconsolidation and cash flow ndash you needto learn your accounting standards Ontop of the section A issue section B ofthis exam is actually full of requirementslike lsquodiscussrsquo lsquoadvicersquo and lsquoexplainrsquo Youwill have to write stuff about accountingand accounting standards (for around50 of the marks)

Key to a pass at P2 is knowledge ofyour accounting standards It is essentialyou know the basics of them all First gofor breadth ndash there are key lsquoneed to learnrsquoparts

However for December 2015 thereare some lsquothree-starrsquo accountingstandards ndash ones you really need in-depth knowledge ofbull IAS 24 Related Party Transactionsbull IAS 38 Intangible Assetsbull IFRS 15 Revenue from Contracts withCustomersbull IAS 19 Employee Benefitsbull IFRS2 Share Based Paymentbull IAS 36 Impairment of Assetsbull IAS 12 Income Taxbull IAS 32 Financial InstrumentsDisclosure and Presentationbull IFRS 9 Financial Instruments

Clare Finch explains how you can pass the P2 Corporate Reporting paper

and actually practise Well now is thattime ndash you need to put on your trainersand start to practise practise practise

ldquoAnd then therersquos the current issuehelliprdquoQuestion 4 for 25 marks can only beprepared for by looking forward not backat previous papers So even if you havedone all the past questions you willusually not be prepared for the currentissue Think about things that are verycurrent

You must read digest learn andunderstand the recent articles If youdonrsquot ask your tutor to explain andsimplify then read it again Key articlesfrom studentsrsquo newsletters for Decembersitters are Revenue revisited part 1 andRevenue revisited part 2

Remember the syllabus just sayslsquocurrent issuesrsquo so it could be anythingreally ndash it will be a choice questionthough Ideally you will always be able tochoose the other two ndash if you know youraccounting standards that is bull Clare Finch teaches at HTFTPartnership where she is a partnerShe is the author of lsquoA Studentrsquos Guideto IFRSrsquo

PQ

TAMING THE BEAST


23

ICAEW spotlight PQ


How can we make studying for the ACAa more seamless experience How canexams be closer to your work

experience Scenario-based questions are theway Until now Principles of Taxation hascomprised 50 objective test questions in avariety of formats ndash multiple choice multi-partmultiple choice multiple response and numericentry However from January 2016 there will be42 questions to the exam It will start with twonew scenario-based questions worth 10 eachfollowed by 40 objective test questions worth80 in the same format as previously

The new scenario-based questions test twomain syllabus areas ndash income tax and NIC andcorporation tax One of the main aims is toreplicate what you will find in the workplace asyour experience grows namely computer-basedcomputations

Complexity of the workings Letrsquos use the corporation tax question as anillustration In the exam you will be asked toprepare a standard corporation tax computationusing a pro forma template set up on screenWithin the question you may need to calculate afigure for say adjusted trading profits capitalallowances andor non-trading loanrelationships These calculations may be worthone two or possibly even three marksdepending on the complexity of the workingsrequired This will be a multi-part question usingthe same set of facts

But not everything is changing The syllabusand weightings are to stay the same The passmark will stay at 55 Sitting the exam and thetime it takes to receive results also stays thesame There are many opportunities to practisethe new style of questions Sample questionsthat reflect the look and feel of the exam are

available at icaewcomexamresources ICAEWrsquoslearning materials have been revised toincorporate the new scenario-based questionsand approved by the examiner The study textcontains pro formas similar to the real examand the question bank contains hundreds ofexam-standard questions including anassortment of scenario-based questions

A scenario style of question will also beintroduced to the Management Informationassessment from January 2016 One scenario-based question will be worth 20 of the markswith 32 objective test questions worth theremaining 80 The scenario-based questionwill have a series of requirements linked to asingle scenario and you will need to enter eithercalculated data ndash for example a cost per unit apercentage mark-up or a variance ndash or selectfrom a drop-down menu which requires you tomake a choice ndash for example whether acalculated figure represents an lsquounderrsquo or lsquooverrsquoabsorption of overheads Only certain areas ofthe Management Information syllabus aresuitable for scenario based questions

The scenario-based question will be drawnfrom eitherbull Syllabus area 1 ndash costing and pricing ORbull Syllabus area 2 ndash performance management

The examrsquos remaining questions carry equalmarks The style of objective test questions willstay the same as those already used namelymultiple choice multi-part multiple choice andmultiple response questions The study materialshave been fully updated to reflect the newscenario-based questions The study manualchapters covering the detailed topics in syllabusareas 1 and 3 have also been updated toinclude examples The question bank for 2016has been updated with 15 scenario-basedquestions This and three sample papers will

give you plenty to prepare you for the examSample questions will also be available withinthe Management Information exam resources aticaewcomexamresources

As in the Accounting assessment there arerules to be followed when entering answers tothe new scenario-based questions In particular bull only whole numbers can be entered ndashrounding up or down doesnrsquot matter as markingallows for both bull commas may or may not be used as athousand separator so 1000 and 1000 are bothacceptable bull negative values can be entered using either aminus sign or brackets and bull a zero or a dash must be used where no valueis required in a field

Practise scenario questions A specific example of this final point arises whenentering cost price or volume variances in ascenario-based question The numeric value fora favourable variance is entered in theappropriate data entry field in the favourablevariances column and a zero or a dash in thecorresponding adverse variances columnPractising the scenario based questions willmake this clear

If you are planning to take Principles ofTaxation andor Management Information therewill be no parallel running of the assessments inthe current format From 1 January 2016 therewill be only one assessment available for eachwhich will include the new scenario-basedquestions

Access support and guidance is available aticaewcomexamresources Reproduced with the permission of ICAEW thisarticle was first published in Vital (October 2015)Vital is the quarterly magazine for ACA students copy ICAEW 2015 (icaewcomvital)

PQ

Scenario-based exam questions have been gathering pace for two years Here the ICAEW looks at how thisapproach will work with the ACA Certificate Level Principles of Taxation and Management Information modules

IN WITH THE NEW


In this article we summarise the key themesfrom the Wodd pre-seen for the NovemberStrategic Case Study sitting and take a look

at the role that aspects of the E3 syllabus couldplay as the stories unfold in the exam

The pre-seen company is a listed forestrycompany called Wodd based in the fictionalEuropean country of Marland The north ofMarland has a climate that is well suited togrowing timber

Woddrsquos activities are based on forestrymanagement Wodd manages both its ownforests and those of its clients and is accreditedfor its management of sustainable forests (all itsforests are accredited) Forestry managementmay involvebull Advising on the grants and tax breaks that maybe available for investorsbull Planting and harvesting timberbull Project work aimed at creating publicamenities eg cycle paths

Wodd has struggled in recent years butstabilised in 2014 and is gaining an excellentreputation for forestry management Some ofWoddrsquos markets are volatile or cyclical andWodd is now benefiting from a recovery inconstruction and housing and from the resultingrise in timber prices

Wodd is a listed company and is committed toproviding steady long-term returns for itsshareholders However it also has a clear public

commitment to sustainability and to socialresponsibility and aims to be a leading player inthe industry in this area Stakeholder trust (inMarland) is described as lsquothe foundation of ourbusinessrsquo (page 12)

Wodd is a profitable company although itsprofits (and revenue) are lower than in 2014 Itscost of sales are far lower than one of its majorrivals (Darrell) Most of Woddrsquos profits were paidout as a dividend in 2015 The companyappears to be relatively stable in financial termsand has a substantial cash surplus and lowlevels of gearing (although we are not given anyindustry standards to compare against)

A fictional article on pages 27-28 of the pre-seen (based on a 2011 article in the Guardiancalled lsquoForest companies of the futurersquo) suggeststhat successful companies in this sector will growby offering related services such as energy andnon-timber services such as wind farm leasesand selling licenses for hunting and fishingThere is evidence (page 21) that Wodd is alreadysuccessfully moving into service and consultancyareas

E3 sets the scene for the strategic level casestudy exams (SLCS) and students usually needto start their thinking in the E3 syllabus for thefirst part of Task 1 in the exam before branchingout as the storyline takes them across all ofStrategic Level returning to E3 along the waySome ideas as to the role E3 will play areprovided below

Interacting with the organisationrsquos environmentndash managing relationships with a diverse set ofstakeholders ndash will be a challenge for theexecutive team Several groups are name-checked including investors employees local

24

PQ SLCS pre-seen


Dave Halford helps you see thewood for the trees when it comesto the CIMA strategic pre-seen

DONrsquoT GET LOST INTHE WODDShellip

communities the government of Marland theFSCM (Forestry Stewardship Council ofMarland) the Forestry Authority its customersand a trade union The company is alsocommitted to a wide range of sustainability (page8) and CSR (page 9) pledges These are rolledinto the companyrsquos strategic objectives (page 10)and code of conduct (page 11) Accreditation bythe FSCM (page 23) seems to be a critical CSFfor the company to maintain

Evaluating strategic positionstrategic optionsThere are numerous revenue streams mentionedin the pre-seen and expansioncontraction ofexisting activities andor diversifying into newactivities is a distinct possibility for Wodd Forexample aside from managing new plantationsgrants and income can be generated fromtaxgrant advice carbon storage biomassproduction leasing land to wind farmshuntingfishing leases recreational space andconservation services Evaluation of thecompeting uses for land could form the basis fora request on advice on how to make a decisionover the use of land or assets Net presentvalues are expressly referenced on page 26

Leading change The diverse opportunities set out above makechange a distinct possibility Some proposedchanges could upset existing stakeholders(hunting and wind farms are controversialdevelopments) and so the Board may valueadvice on how to implement new strategiesAside from this the presence of a unionisedworkforce with the power to bring logging activityto a halt (page 16) means that any significantchanges to working patterns will need to beintroduced with the backing of the unionprobably necessitating some collaborativenegotiations

Implementing strategyThe diverse revenue streams open to Wodd willin all likelihood yield differing rates of return Asa listed company the Board is duty-bound tomaximise returns making measures such as RIand ROI relevant However for a business sowedded to sustainability the broader range ofmeasures resulting from a Balanced Scorecardwould seem an obvious alternative orcomplementary control mechanism

Role of IS in organisational strategyThere is a conspicuous absence of informationon ITIS in the pre-seen This can be interpretedin two ways

First this may be a signal that the examinerdoes not view this as an area of great interest forthis case study

Second it may be that there will beopportunities for Wodd to improve its financialand sustainability efficiency by harnessingrelevant systems such as environment reportingsoftware to record and report on relevant factorssuch as carbon emissionscapture from differentactives or tree types For example while it growsquickly and yields the highest investor returnsdoes the Sitka spruce have the best overallecological impact bull Dave Halford Strategic Case Study ExpertBPP

PQ


25

CIMA lecturersrsquo conference PQ


SCALED SCORES ARE HERE

From 1 November the CIMA OT resultswill include a grade (passfail) sectionalperformance feedback and a scaled

score announced director of examinations SteveFlatman at the recent Lecturersrsquo conference

He pointed out that with the new 2015 regimeCIMA has introduced multiple versions of theexams Each case study in each exam windowfor example has five forms (five versions) of theexam There are also multiple versions of the OTtests the content of which will change regularlyover time The challenge for CIMA was to find away to present candidatesrsquo performance in aconsistent way when despite best efforts eachexam or assessment may have a slightlydifferent level of difficulty

So percentage pass rates are out andFlatman has opted for scaled scores which arethe industry standard way of resolving thischallenge

New passing criteria OT scaled scores will range from 0 to 150 Ascore of 100 and above represents a pass CIMAstates ldquoA candidate scoring 100 has reachedthe minimum level of competence requiredrdquo

For the case study the scaled score will alsorange from 0 to 150 Here a score of 80 andabove represents a pass However in additioncandidates also have to achieve one-thirds ofavailable marks for each competency (excludingleadership at the operational level)

Flatman stressed that CIMA will take rawscores and translate them into scaled scoresThat means student who took a slightly harderversion of the exam and achieved a raw score ofsay 98 will get the same scaled score as astudent who took a slight easier version of theexam and achieved a raw score of 99 Bothwould in his example be awarded a scaledscore of 148150

Publishing pass rates CIMA used the conference to formalised therelease of pass rates In future the case study

pass rates will be released within two weeks ofthe strategic level case study results beingreleased Publication of OT pass rates will besynchronised with the publication of case studyresults In 2015 OT pass rates will cover thetime periods January 2015 to a specific date In2016 OT pass rates will cover the preceding 12months ndash a rolling reporting period

Calculator policy change CIMA part qualifieds will also be permitted totake non-programmable calculators from thepre-approved list into CIMA exams at PearsonVUE exam centres This policy is not lsquotime-boundrsquo said Flatman and the new policy will beapplied for the foreseeable future This appliesto all CIMA professional exams

If you bring a calculator to the exam then theexam administrator will check that it matches amodel from the pre-approved list That saidstudents do not have to bring a calculator to thecentre as a computer-based one is available aspart of the exam Students can practise usingthe onscreen calculator using the QuestionTutorials hosted by Pearson VUE or bydownloading the practice exam tutorial(installable MSI version) from Pearson VUE

Myth busting Flatman revealed statistics that he felt showedthat the majority of candidates have sufficienttime to complete tests Overall 37 of OTexams sat have more than one item unanswered

due to time constraints This can be broken down further At

operational level the percentage of assessmentwith one or more items left unanswered is 23For management it is 33 and for the strategicpapers it is 56

How ready are you The conference heard that every student needsto be familiar with the technology used to deliverthe exams That means taking the exam tutorial

Candidates also need to use the questiontutorial hosted by Pearson Vue which isaccessible over the internet This will make youfamiliar with the types of questions you willencounter in the exam

Another resource comes via CIMA Aptitudewith its formative tests and mock examsStudents can use these tests to help gauge theirexam readiness and identify their areas ofweakness These test are produced by thirdparties with support from CIMA and cost pound15in the UK You can take these tests either inlsquopractice modersquo or under lsquotimed assessmentrsquomode In practice mode PQs attempt questionsat their own pace and get instant feedback toanswers and an explanation of the correctanswer With timed assessment sitters aretested under exam conditions and then get a fullreport and links back to any incorrect answersbull PQ will be reporting the reviews of themanagement and strategic levels in the comingmonths ndash so keep an eye out PQ

CIMA used the 2015 lecturersrsquoconference in London to announcethe introduction of scaled scoresand a calculator policy change PQmagazine was there to record it all

Stand and deliverFlatman said CIMAwill take raw scoresand translate theminto scaled scores

GIVE YOUR CIMA STUDIES A HEADSTARTFirst Intuition Birmingham is offering onelucky student free tuition for a yearTo be in with a chance of winning emailbirminghamfirstintuitioncouk withwinningnevergetsboring in the subjectfield Full terms and conditions apply



PQ CIMA lecturersrsquo conference

THE OPERATIONAL LEVELE1 pass rates 2015

JanndashMay JanndashSept Variance Overall exam pass rate of students who have 83 86 +3passed the exam after one or more attemptsFirst time pass rate 78 78 0Total exam pass rate 76 76 0

CIMA said it was lsquosatisfiedrsquo with a E1 pass rate that is over 75 for first-time sitters There is one clear area that students are struggling with ndashmanaging the finance function This is however just 15 of the syllabusBut it is one area that your tutors (and you) need to look at more closelyThe worry is that if you donrsquot master this area you might struggle when itcomes up in the case study The first-time pass rate is higher than theoverall pass rate and it was suggested that old students were not lookingproperly at the changes in the syllabus Managing the finance function is anew area introduced in the 2015 syllabus

P1 pass rates 2015 JanndashMay JanndashSept Variance Overall exam pass rate of students who have 56 62 +6passed the exam after one or more attemptsFirst time pass rate 45 46 +1Total exam pass rate 43 44 +1

With P1 it seems that sitters either know their stuff or donrsquot The two areasthat have a higher proportion of candidates being not proficient are short-term decision making and dealing with risk and uncertainty Much of thesyllabus relating to short-term decision making is from the previous P2syllabus so students should ensure they are fully prepared for this section

F1 pass rates 2015 JanndashMay JanndashSept Variance Overall exam pass rate of students who have 799 807 +08passed the exam after one or more attemptsFirst time pass rate 752 755 +03Total exam pass rate 735 738 +03

CIMA felt there has been fairly consistent student performance across theentire syllabus Students who pass have a balanced knowledge of the foursyllabus areas Those that fail seem to be struggling with financialaccounting and reporting in a big way This is a core F1 area and will bewhere the examiner takes most of the questions One tip given at theconference was to focus on the learning outcomes rather than just lookingat the content alone

Operational case study Exam session Industry Company Pass rateFebruary 2015 Bottled water production Valley Spring 44May 2015 Bicycle manufacture Batton Bicycles 67August 2015 Supermarkets amp food retail Merchants 34

So far the operational case study has concentrated on two manufacturersand one retail business Students must remember that the case study is allabout application said the chief marker In the first case study in

February there were some very good answers but a significant number ofvery poor ones which pulled down the pass rate

In February there was some good application on E1 aspects especiallymarket segmentation quality circles and outsourcing Students were alsostrong on working capital aspects of F1 Studentsrsquo answers were morelimited on the more technical areas and a lack of P1 and F1 technicalknowledge was evident There was also evidence of rote learning too

For May there were far fewer really poor answers which helped pull upthe pass rate Application on the whole was also much better and therewere more completed answers Candidates showed they were good at ABCto the painting process variance analysis outsourcing and SLAs brandimportance and assessment of creditworthiness That said there was still alack of some technical knowledge especially F1 accounting issues

Another criticism was the lack of balanced arguments in answers whendiscussing the suitability of a suggestion CIMA case study students aregenerally poor at suggestions of how information presented to them couldbe improved

August saw a disappointing drop in the pass rate Here the applicationto the scenario in relation to the less technical aspects was againreasonably good The lack of technical knowledge was very poor Therewas also evidence of pre-prepared answers that were not always relevantor applied Markers also felt that some sitters are not stating the obviousand missing easy marks PQ


27

AAT focus PQ


AAT MEMBERSHIP CAN HELP Yoursquove worked hard to get where you are

today At AAT we believe that everyoneshould be recognised for their

achievements and commitment to their industryThatrsquos why our professional membership is opento part qualified students from other bodies whoare looking to gain recognition and professionalstatus while they are working towards their nextgoal

As an AAT professional member yoursquoll use theinternationally recognised designatory lettersMAAT after your name to show your expertiseand dedication to employers colleagues andclients You will join our community of over50000 members and gain access to a widerange of career tools to help you achieve yourcareer ambitions

Donrsquot just take our word for it Annie-Lee CoxMAAT who workes in corporate tax at Arnold Hillamp Co said ldquoAAT will help boost your career as ithas world recognised status AAT membershiphas increased my confidence raised my profileand elevated me to a more senior positionrdquo

And did you know that you donrsquot have to bechartered to offer self-employed services Wehave over 4000 members who are regulated byAAT to provide accountancy taxation andconsultancy services to the public

If yoursquore planning on continuing yourchartered studies we help you to gain the

experience and confidenceyou need in your roleensuring you keep yourpractical skills up-to-dateAnd to support you furtherwe offer 50 off ourmembership fee while youstudy

Our professionalmembership is open tofinance professionals who arepart qualified fully qualifiedand full members with otherprofessional accountancybodies Employers andclients expect high standardsfrom AAT members and sowe will ask you todemonstrate the same levelof education and experienceas all AAT professionalmembers

For further information visitaatorgukjoinus or call theAATrsquos Customer Service teamon 020 3735 2401 PQ

UNLOCK YOUR POTENTIAL WITH

WORK PLACEMENT

GUARANTEED

Practical Short Courses Ÿ Sage PayrollŸ Excel SpreadsheetŸ Value Added Tax (VAT)Ÿ Management Accounts Ÿ Sage Line 50 Level 12amp3

and others

DaytimeEveningDistance CoursesŸ AAT Level 2 Ÿ AAT Level 3 Ÿ AAT Level 4

Speak to a Course AdviserCall 020 7252 9331

Email adminthetrainingplaceorgVisit wwwthetrainingplaceorg

16-24 FREE Apprenticeships Ÿ AccountingŸ Business AdministrationŸ Customer Service

Training Provider of the year (small)

Apprentice of the year

Awards Won

OPEN DAY 25th-27th of November from 12-4pm

Membership of AAT is open to part qualifieds signed up with otheraccountancy bodies Here AAT explains how this can benefit your career

Annie-Lee CoxlsquoAAT membershiphas increased my

confidencersquo



PQ AAT exams

LETrsquoS GET TECHNICAL

Nice workhellip NickCraggs enjoys alsquo99rsquo at BridlingtonHarbour all in thename of education

Nick Craggs explains what achattel is and how tocalculate capital gains tax onthe sale of chattels

Few AAT students will have heard

of the word lsquochattelrsquo until they

reach the Personal Tax unit It

isnrsquot a word you would usually find in the

lexicon of the average AAT student

Unless that is they live in Bridlington on

the east coast of Yorkshire The harbour

is the location for a sign ndash which I am

sure is the only place you will see the

word chattel outside of a taxation text

book ndash which explains that visitors canrsquot

ldquoexhibit place or maintain any chattelrdquo

without the Bridlington Harbour

Commissionersrsquo sanction

I would be interested to see if any PQ

readers have seen lsquochattelrsquo out in the

wild so to speak (well not really)

Anyway what is a chattel A chattel is

defined as a tangible moveable item ndash

which isnrsquot very descriptive Basically it is

anything you can touch other than land

and property

Any gain on a chattel which is

calculated as the proceeds when it is

sold less the cost when it was originally

bought is usually taxed under capital

gains tax using the normal rules of

proceeds from sale less cost of purchase

Chattels exempt from CGT However certain chattels are exempt

from capital gains tax these are mainly

cars and wasting chattels Cars are

exempt as they are normally sold for less

than they cost and it stops those who

otherwise would not normally do so from

completing a tax return just because they

have changed their car Or if you are

cynical from creating losses they could

use against gains Note that there is no

distinction made between classic cars

and any other types of car Wasting

chattels are chattels that are not

expected to last 50 years usual examples

are racehorses and greyhounds (and

arguably some of the boats in Bridlington

harbour)

The rest are subject to the chattel

rules which are based around the magic

number of pound6000 There are four

different scenarios which are dependent

on whether the proceeds of the disposal

and the original cost of the chattel are

above or below pound6000 The first and

easiest scenario is where the proceeds of

the disposal and the original cost of the

chattel are below pound6000 In this case

the disposal is exempt This saves a lot of

people having to submit a tax return for

making a small gain that would probably

be covered by the amount of capital

gains they can make tax free each year

anyway

The second scenario is if the proceeds

of the disposal and the original cost are

both above pound6000 If so the gain is

calculated as normal which is the

proceeds less the original cost

So for example if your great Aunty

Mable sold a sideboard for pound20000

which cost her pound7000 her gain would

be pound13000 This is simply the proceeds

less the original cost

If you sell an item for less than it

originally cost you make a capital loss

However if the chattel was originally

purchased for more than pound6000 and the

disposal proceeds are less than the

pound6000 then this triggers the third set of

rules Here the proceeds are deemed to

be pound6000 no matter what you actually

sold the asset for This will reduce the

amount of your loss

For example you bought a signed

Gareth Gates photo for

pound9000 However

since you bought it the

value of the photo has

fallen and you sold it

for pound3000 The loss

for capital gains

purposes is not

pound6000 it is the

deemed proceeds of

pound6000 less the

original cost of

pound9000 resulting in a

loss of pound3000

The final and most

complicated scenario

is where the proceeds

are above pound6000 but

the original cost is

below pound6000 In this

scenario we may need to restrict the

gain The gain cannot exceed 53 of the

proceeds less pound6000 If using the

normal gains computation the gain is

higher than the restriction then it is the

amount of the restriction which will be

taxed

Saul sold his 1959 Les Paul Standard

replica guitar for pound10000 he originally

purchased this for pound2000 The gain

using the normal computation will be

pound8000 However we need to check to

see if the gain is restricted The

restriction will be calculated as 53 x

(pound8000 ndash pound6000) which is pound3333

Saulrsquos gain will therefore be restricted

and the chargeable gain will be pound3333

as this is lower than pound8000

However if Saul sold his Gibson Flying

V guitar which originally cost him

pound2000 for pound15000 the unrestricted

gain will be pound13000 He will still need to

check to see if he needs to restrict the

gain The restriction will be 53 x


This is greater than the gain so the

chargeable gain will be the pound13000

normal gain

Why donrsquot you have a go at calculating

the gains on the disposals of the

following chattels

bull A piano bought for pound4000 and sold for

pound8000

bull A signed Kylie LP bought for pound4000

and sold for pound14000

bull An antique mirror bought for pound3000


bull A dinner table bought for pound12000 and

sold for pound4000

You can see me work out the answers at

httpwwwfirstintuitioncoukcategoryaat

bull Nick Craggs AAT Distance LearningManager First Intuition


Why did you want to run for presidentI was really encouraged to get more involved byCIPFArsquos regional president in Yorkshire andHumber Jayne Stephenson She highlighted thebenefits of volunteering not only is it good forthe soul it also gives you the chance to beexposed to learning new skills You also get totalk to interesting people many who are at thetop of their careers and of course there are theopportunities for career advancement After all itdoes look great on the CV It also made sense tome to take an active role in shaping and givingback to the institute to make it more than justthe four additional letters of CPFA that would goafter my name In terms of membership studentmembers are the future of the institute ndash Iwanted to take part in ensuring that future

How much time do you dedicate to the CIPFAStudent Network (CSN)Obviously it is more work on top of the day joband for most of us on top of our studies as wellIt does mean giving up a few weekends or lunch

hours at work to support the institute anddevelop the events such as the annual studentconference Recently I gave up a coupleweekends to sit e-assessment mock exams sothat we could provide robust feedback Wersquorealso active regionally as well developing the offerthe regions can give to students So yes it isextra work but itrsquos an amazing opportunity and I

29

CIPFA spotlight PQ


Meet Katie Goodall the newPresident of the CIPFA StudentNetwork and assistant managerpublic sector audit at KPMG

Putting students at the forefrontwouldnrsquot volunteer if I didnrsquot enjoy it What is the best event the network put on inthe past 12 monthsEvery year CSN organises the studentconference day at the national conference Lasttime we had a packed room full of over 100students where we focused on inspiring them asthey continue with their careers after they qualifyFeedback suggested attendees found the sessionon emotional intelligence and demonstration ofthe new e-assessments really useful

Do you think PQs appreciate the work thenetwork does for themAs long as they enjoy the events we organise andthe work we do helps them in their learningexperiences such as our work in supporting thedevelopment of regional student networks thatrsquosall that matters

Is CIPFA doing a good job of keeping its PQsinformed of the changes ahead I think so For instance CIPFArsquos biggest changefor students is the introduction of e-assessmentsfor a couple of exams from December with theremainder to transition to e-assessments for theJune sitting This has been publicised innewsletters that we emailed to students and withevents put on at both the national conferenceand out in the regions to demonstrate the newsystems to students PQ

Goodalllsquoamazingopportunityrsquo



What ACCAexaminerswant So how do you impress the people that

matter ndash the examiners Herersquos whatthey thought of your September effortsndash straight from the horsersquos mouth

F5 Candidates scored better in section Athan section B The examiner felt thecalculation aspects in section B were alsolsquoencouragingrsquo showing that the technicalside of this paper can be overcome withgood preparation and practice Too manycandidates do not apply the informationgiven in the scenario to their answers inthe written sections and instead try torely on knowledge alone The examinersaid that while the size of the F5 syllabusmay be daunting good exam techniqueis just as important as learning themanagement accounting methods andtechniques To this end candidates mustreview past papers to identify the skillsrequired in applying their knowledge

F6 The examiner was pleased that almost allcandidates attempted all of the questionsPQs were advised to work through thespecimen paper past exam papers andsample questions in the report and tocarefully review how each of the correctanswers were derived

F9 This was an unsatisfactory performancesaid the examiner It appears too manysitters were under prepared PQs whorely on question spotting will lose outCandidates were also told to take greatercare and be more precise in presentinganswers to numerical questions in sectionB Finally all workings should be shownand the requirement read more carefully

P1 There is a temptation for candidates tosimply draw on their knowledge ratherthan apply this knowledge in theiranswers and reproduce rememberednotes said the examiner If you take thisapproach you are unlikely to berewarded

P2 The examiner stressed that this examrequires a deep understanding andknowledge of the Conceptual Framework

IFRSs and code of ethics You canexpect the questions at this level tochallenge you to show this knowledgeand this requires extensive preparationStudents need to review relevantwebsites including those of thestandard setters (IASB) andeven the ACCArsquos own website

P3 The examiner felt there wasevidence that candidates arereliant on covering a few keytopics in their preparationand then attempt to fit thesetopics to the question ratherthan provide what the questionactually requires Time managementremains an issue for some candidates Away of resolving this would be to avoidquoting lengthy detail from the casestudy scenario said the examining teamInstead PQs should be focusing theirresponse to the requirements Lengthyexplanations of theoretical models alsorarely add value So it has been venturedthat the time pressure is not caused bythe exam itself but the result of thecandidatersquos unfocused response

P4 Spending too much time carrying outrelatively simple calculation tasks was amajor reason for candidates performingless well according to the examiner Whycanrsquot students use appropriate roundingfor calculations for instance It is also feltthat candidates are not using the readingtime effectively to plan a strategicapproach to tackling the paper and tochoose the optional questions wisely

P5 The examiners continue to be concernedby the quality of answers This has beenthe case for the last nine diets of P5Students must remember that thequestions here demand that scenariosare lsquoevaluatedrsquo and lsquoassessedrsquo rather thandescribed The difference is fundamentaland crucial as analysis involves a studyof applicability rather than a description

P6 The examiner was concerned about thenumber of students who made no orvery little attempt at Q1 (a) (i) It wasalso felt too many poorer performingcandidates donrsquot take time to read thequestion carefully and think before theystarted to write

P7 A good understanding of both audit andfinancial reporting issues is required inorder to perform well in this exam Theexaminer said some weaker studentsattempt to present answers in a columnarformat This typically scores fewer marksas more often than not they lack thedepth needed Candidates are alsowriting too little for the marks availableand are failing to develop points beyondsimple identification of the facts given inthe question PQ

PQ ACCA exams


31

careers PQ


Make 2016 a happy new yearKaren Young gives her top tips onpreparing for a new job in 2016

As we head towards the end of the yearitrsquos a good time to reflect on yourachievements over the past 12 months

and also to consider your career goals for 2016If you are hoping to find a new job in the NewYear now is the time to prepare for your search

So what do you want to do Where do youwant to work Think about your motivations forwanting to leave your current role and what youhope to achieve by moving you want to ensureyou are making the change for the right reasons

Ask yourself what do I enjoy What industrydo I see myself working in In what type ofenvironment would I like to work Researchingorganisations and roles will ensure that you areequipped with the information you need to targetyour job search This applies whether you arehoping to apply for internal jobs or taking yourCV to the external job market

Meeting with an expert recruiter is helpful as itallows you to discuss your options with someonewho knows the industry and ensures you have aclear understanding of the different job rolessectors and work environments available A goodmentor can also help to give you an invaluableexternal perspective on your career path andyour next move

What are your strengths and weaknessesA key element to being successful at securing anew job is to understand what you are good atso you can effectively sell yourself It is also agood idea to note some of your weaknesses and

think about how you can develop these goingforward you may realise you need to take atraining course to learn new skills or refresh oldones You may be asked about your strengths aswell as your weaknesses when you go for

interview so the sooner you can identify thesethe better

Preparing your CVReviewing and updating your CV and gettingyourself ready for the interview stage is veryimportant Remember your CV is your salespitch to potential employers you want to standout from the competition Your CV needs to beup-to-date with your experience training andqualifications and you want to make sure yourprevious employment dates are accurateexplaining any gaps in your employment historyAlways check there are no spelling or grammarerrors ndash although this seems obvious you wouldbe surprised how many people donrsquot proof readand you never know if a potential employer willpick up on your mistakes

You can ask a recruiter to look over your CVfor you too That way they can suggest ifnecessary how to make this the best it can bebefore you start searching and sending it topotential employers So if you want that new jobin the New Year get prepared now Be ready totake 2016 head on take the next steps to getthe role you want

For more information and access to jobopportunities visit wwwhayscoukaccountancybull Karen Young Director Hays Accountancyand Finance

PQ

SPECIALIST TUTORS

Benefit from the support of our

team of fully qualified tutors who

will use their knowledge and

expertise to prepare you for the

rigour of professional exams

VALUE FOR MONEY

The fees for the course are pound565

per paper This includes twelve

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materials including textbooks and

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the online learning environment

RESPECTED PROVIDER

As a Platinum Approved Learning

Provider we are committed to

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LEARNING ENVIRONMENT

Join classes in our pound75m state-

of-the-art Business School in

Manchesterrsquos city centre

To apply now visit wwwmmuacukPQ or for more information contact Yvonne Rennison yrennisonmmuacuk



careers PQ

32

WE REVIEW THE BOOKS YOUSHOULD BE READING

Persuade using the sevendrivers of motivation to masterinfluence and persuasion byPhilip Hesketh (Capstonepound1299)

How well we do at work ndash and inlife generally ndash is dictated by theinfluence we can exert over thepeople we encounter Whatmotivates your boss Your CEOYou The key lies within thesepages as Hesketh teaches ushow to understand what makesother people ndash and ourselves ndashtick Underpinning all this arethe lsquoseven drivers of motivationrsquondash namely that we want to be

loved we want to feel importantwe want to belong we need tobelieve we can achieve we needboth uncertainty and certaintywe need lsquoa placersquo and we needto grow andimprove Theauthor explainshow each of thesemotivating factorsaffects us andhow through alittle self-analysiswe can all betterour lives and ourlot If we canunderstand what drives us wecan also understand what drivesthe people around us

A large part of how successfulwe become is down to the image

we give others says HeskethHis advice in these pages willhelp you project yourself betterwithout appearing arrogant

This is a very enjoyable andeasy read the authorrsquosprose is concise packedwith case studies from theworlds of psychology andbusiness and chock-full ofpithy one-liners (ldquoI once hada job picking asparagusThe pay was lousy but thetips were greatrdquo) The lsquotop50 questions to askrsquo chapteris really useful as is the

one on how to improve yourcommunication skillsPQ rating 45 You could readthis book in an afternoon ndash timethat would be very well spent

Time for blind faith HSBC Virgin Money

Deloitte KPMG and the NHSamong others have agreed torecruit on a lsquoname blindrsquo basis toaddress potential discriminationissues Under the new agreementnames wonrsquot be visible ongraduate job applicationsDeloittersquos David Sproul said ldquoWewant to show that everyone canthrive develop and succeed inour firm based in their talentregardless of ethnicity gendersexual orientation or any otherdimension that can be used to

differentiate people from oneanotherrdquo

Start up in BrightonBrighton is the best location

to start up a small business in theUK according to new AATresearch The city came out topbecause of its high number ofsmall business start-ups and itshigh density of small andmedium-sized businessesBrighton also ranked well fordigital connectivity comingsecond only to Luton for itssuperfast broadband penetration

In second place was technologyhub Cambridge

Back to businessPwC has launched lsquoBack to

Businessrsquo a 12-week programmeto help people back into theworkplace after an extendedcareer break The programmeoffers a chance for client-facingwork based on the returnerrsquosexpertise interests and skills andthere is the opportunity to explorea range of careers offered atPwC with a view to returning ona more permanent footing

In brief

The PQ Book Club

QWhat are the disadvantages tolsquojustrsquo being part qualified I

donrsquot want to sit any more exams butI am wondering if I am committingcareer suicide

AThis is a very valid question Ican understand why you may at

times feel unsure of the benefits ofpushing on and achieving fullqualification Having regularlyconsulted with hiring financemanagers the emerging themeappears to show questions beingasked of both the motivation and thecalibre of an individual who isnrsquotfocused on becoming fully qualified

Obviously there will be times whenextenuating circumstances dictatethat becoming qualified simply isnrsquotpossible or necessary in which casethis will be less of a priority If thisisnrsquot the case and it is perfectlyplausible (with some hard work andpotentially long days studying andworking combined) to qualify then Iwould urge you to do so Right nowyou may not see the benefits but aqualified accountant has far moreclout when applying for roles than aPQ No doors will be closed bybecoming qualified but a lot morewill open Think about it logically ifyou are a part qualified accountantwith similar experience to anothercandidate who is qualified and alsogoing for the same role immediatelyyou are at a disadvantage You willreally have to impress at interview (orhope the other candidate doesnrsquotperform well) to get the job

It will take hard work and it wonrsquotbe easy but you will see the benefitslong term Do you really want to findyourself hitting the glass ceiling fiveyears down the line because youwere relatively comfortable in aposition and didnrsquot see the need tocomplete your exams Irsquoll leave you toanswer that onebull Contact PQ magazine with yourcareer lsquoissuesrsquo ndash simply emailgrahampqmagazinecoukNext month Can taking on an interimrole help boost your experience andCV and help you move into a differentsector

You should pull outall the stops to getqualified saysWalker DendlersquosJordan Dodds

YOUR CAREERPROBLEMS SOLVEDndash THANKS TO

Siobhan Elliott is a finance and contracting assistant accountant working within an NHSClinical Commissioning Group based in Runcorn She recently became MAAT qualifiedand is now studying ACCA Siobhan is Chair of the FSD North West Student Forum

Life in the NHS

What time does your alarmclock go off on a workingday Depends if I am going to thegym so between 6am ndash 7amWhatrsquos the first thing you dowhen you get to your deskSay hello to my colleaguesrespond to e-mails and check mydiary for the dayWhatrsquos on your desk Trinketsone with an uplifting quoteldquoWhen it rains look for rainbowswhen itrsquos dark look for starsrdquoWhatrsquos the best thing aboutwhere you work MycolleaguesWhat or who can you seefrom my desk My finance andbusiness intelligence colleaguesas well as a lovely view across thegardensWherersquos your favourite placeto go for lunch I generally

bring my own lunch so goatscheese and honey on rice cakeswould be my all-time favourite Which websites are yourfavourites and why Localnews FSD Network HTFT andmyACCAWhich websites do you usefor work Oracle BI FSDNetwork and in-house e-learningHow many hours a week doyou spend in meetingsBetween work and FSD itaverages two to three hoursWhat time do you leave theoffice Any time between 4pmndash6pm depending on if it is monthendHow do you relax Trainingyoga classes football and I lovereadingWhatrsquos your favourite tippleCoconut water or Tia Maria

How often do you take workhome with you Work andhome are separate so if I havework to do I stay later or go inearlierWhat is your favourite TVshow The Big Bang TheorySummer or winter BothSummer for the sunny longevenings and winter for wrappingup warmPub or club Depends whatmood Irsquom in but generally pubwith friendsWho is your hero My NanIf you had a time machinewhere would you go In to thefuture to see what the world is likeand whatrsquos changedIf you hadnrsquot chosenaccountancy where mightyou be right now A line ofwork to do with health and fitness

PQ Dec 15 p32 q9qxp_pq oct07-p31 05112015 1205 Page 31

investing in people

Group Reporting Analyst

Health amp Pharmaceutical Surrey

To pound45000

t$$$$JOBMJTU

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DBSFFSEFWFMPQNFOUBOEQSPHSFTTJPO

t5IFSPMFFODPNQBTTFTUIFQSPDFTTJOHBOESFWJFXPG

(SPVQJOGPSNBUJPO13BOEUIFQSPEVDUJPOPGSFQPSUTUISPVHI

UIF(SPVQTDPOTPMJEBUJPOTZTUFN

t1SFQBSBUJPOPGTUBUVUPSZmOBODJBMTUBUFNFOUTBOEPUIFS

QFSJPEFOESFQPSUT13BOEQSPEVDUJPOPG(SPVQMFWFM

BOBMZUJDBMTDIFEVMFT

t3VOJOUFSDPNQBOZSFDPODJMJBUJPOT13FOTVSJOHBOZ

EJTDSFQBODJFTBSFJEFOUJmFEBOESFTPMWFEJOBOFGmDJFOUBOE

UJNFMZNBOOFS

t4USPOHUFDIOJDBMFYQFSJFODFBOEBEWBODFEampYDFMTLJMMTBSF

FTTFOUJBM

t$PHOPT$POUSPMMFSFYQFSJFODFIJHIMZBEWBOUBHFPVT

Assistant Reporting Analyst

Private Equity Surrey

To pound35000

t$$$$1BSU2VBMJGFE

t5IFTVDDFTTGVMDBOEJEBUFXJMMKPJOBGBTUQBDFEUFBNXIFSF

UIFZXJMMCFDIBMMFOHFE13XIJMTUCFJOHHJWFOUIFOFDFTTBSZ

HVJEBODFUPEFWFMPQBOEFOIBODFUIFJSDBSFFS5IFSPMFXJMM

QSPWJEFFYQPTVSFUPTFOJPSmOBODFQSPGFTTJPOBMTXJUIJOUIF

CVTJOFTT

t3FTQPOTJCJMJUZGPSNPOUIFOESFQPSUJOHBOEQSPWJEJOH

NPOUIMZNBOBHFNFOUQBDLT

t3FWJFXJOHPGCVTJOFTTQSPDFTTFTXJUIFNQIBTJTPODPTU

DFOUSFBOE(-$PEFTFUVQ13DPOTUBOUMZMPPLJOHBUBSFBTPG

JNQSPWFNFOU

t5BLFBOBDUJWFSPMFJOUIFCVEHFUJOHBOEGPSFDBTUJOH

QSPDFTT

tCJMJUZUPDPNNVOJDBUFXJUICPUImOBODFBOEOPOmOBODF

TUBGGBUBMMMFWFMTFTTFOUJBM

t4USPOHBOBMZUJDBMTLJMMTBOEBEWBODFEampYDFMTLJMMTFTTFOUJBM

T +44 (0)20 8408 9999 EJOGPXBMLFSEFOEMFDPVL wwwwalkerdendlecouk

redefining mOBODJBMSFDSVJUNFOU

033_PQ 1215_PQ 1209 000 30102015 1242 Page 7

Farnham office 01252 718777

farnhamhowett-thorpecouk

Weybridge office 01932 901900

weybridgehowett-thorpecouk

aim your career sights higher

wwwhowett-thorpecouk

034_PQ 1215_PQ 1209 000 05112015 1145 Page 7

About you

Title

First name

Surname

Company name

Department

Full postal address Home Work

Postcode

Phone

Email

Study please tick a box in 1A or 1B

1A Please indicate accountancy body you belong to and tick the box of the next set of exams

you are hoping to sit

ACCA CAT F1-3 F4-F9 P Papers

CIMA Certificate Operations Management Strategic T4

CIPFA Certificate Diploma Strategic

ICAEW CFAB Professional Advanced

ICAS TC TPS TPE

Tax ATT CTA

AAT Level 2 Level 3 Level 4 Member

1B Studying for an accountancy degreeMBAMSc Year 1 Year 2 Year 3

Do you work in accountancy and finance Yes No

If yes what is your job title

How do you want to receive your PQ magazine

Please tick your preferred mode of delivery for your free monthly magazine

Online (please supply email address) By post (UK only)

Sign below to receive your monthly PQmagazine totally free

Sign hereDate

Please tick here if you do not wish to receive direct marketing promotions from other companiesPQ magazine reserves the right to refuse a free copy of the magazine if the applicant does not comply with the terms andconditions of circulationWe will use your details to send you a copy of the magazine and any further information we feelwould be of use

PQmagazineThe easiest way to get your free monthly copy is to go online at

wwwpqmagazinecouk or you can fill in the form below and send it to

PQ Magazine 4th Floor Central House 142 Central Street London EC1V 8AR

The Capability Gap 2015 report ndash lifting the lid on how finance

professionals are rated and how they rate themselves

Therersquos a lot to be positive about in finance Salaries are rising bonuses are

back and companies are hiring ndash all pointing to more career opportunities

But despite this only 42 of finance professionals are focussed on where your

profession is heading and developing skills in these areas with only 29 working

towards additional qualifications By not developing your skills you could be

afecting your career prospects

To add to this employers rate their stafrsquos proficiency in key skills much lower

than their employees rate themselves

We call this diference of opinion the lsquocapability gaprsquo

HAVE YOU GOT THE RIGHT SKILLS OPINION IS DIVIDED

Rate your skills now at skillshayscouk

copy Copyright Hays Specialist Recruitment Limited 2015 HAYS the Corporate and Sector H devices Recruiting experts worldwide the HAYS Recruiting experts worldwide logo and Powering the World of Work are trade marks of Hays plc The Corporate and Sector H devices are original designs protected by registration in many countries All rights are reserved NQ-14133

035_PQ 1215_PQ 1209 000 29102015 1530 Page 7

I need to findpqjobscouk now

PQ jobs pqjobscouk

Your jobs board036_PQ 1215_PQ 1209 000 29102015 1533 Page 7

Download the eBook reedglobalcompq

3PMLHZHWHY[XHSPAumlLKHJJVU[HU[HUKIL`VUK

Find out

OgtOPJOHJJVU[HUJ`XHSPAumlJH[PVUPZ

YPNO[MVY`V

OgtOPJOJHYLLYHUKAumlUHUJPHSKVVYZHYL

VWLULK[OYVNOZ[K`PUN

OHZLZ[KPLZOLHYMYVT[OLVUN

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037_PQ 1215_PQ 1209 000 05112015 1146 Page 7


PQ got a story funny or serious you want to share Email grahampqaccountantcom

W E V E G O T T H E L O Trsquo

Terms and conditions One entry per giveaway please You must send your name and address to be entered for the draw All giveaway entries must bereceived by Friday 11 December The main draw will take place on Monday 14 December 2015

TO ENTER THESE GIVEAWAYS EMAIL GRAHAMPQACCOUNTANTCOM38

A RUNAWAY SUCCESS PQ reader Mitesh Dhimar is another stepcloser to his goal ndash running the worldrsquos sixbig marathons He ran London in 2012and Berlin in 2014 This year it was NewYork which he completed in a time ofseven hours and 12 minutes whilewearing a sumo outfit Dhimar qualifiedas an ACCA this year so is moving on toour sister magazine NQ He runs for SoftPower Education a charity based inUganda his fatherrsquos home countryMiteshrsquos next stop will be Tokyo ndash if youwant to support him go to JustGivingwwwjustgivingcommitesh1986

MORRISONSSUED BY STAFF One of the stranger stories this monthwas the news that several thousandMorrison employees plan to sue theirsupermarket chain bosses after theirpersonal and financial details wereleaked It was in fact auditor AndrewSkelton who leaked the data of thousandsof staff because of a grudge He hadbeen disciplined for sending personaleBay packages via the companymailroom and as an act of revenge hehad released the salaries NI numbersdates of birth and bank account details ofstaff The data breach cost the companymore than pound2m to fix That grudge sawSkelton eventually jailed for eight years inthe summer Morrisons denies it isresponsible and says the legal action isfundamentally misconceived

CIMArsquos information solutionsmanager KevinMcCuaghan had highhopes for the Englandrugby team in the WorldCup He made one fatalerror ndash he bet new head ofUK Paul Turner that they

would beat Australia in thegroup phase Paul whomoved from head of CIMAAustralasia to head CIMAUK in July was happy totake the bet And here wehave the evidence of poorKevinrsquos forfeit

NOCHEATINGPLEASETrainee analysts atleading investmentbank JP Morganwere recentlysacked forcheating in theiraccountancytraining examThree UK analystsapparently flew toNew York to takethe test and hadto pay for theirown flights homeafter being caughtsharing answersand using notes

HERE COMES THE TAXMANCIOTrsquos president Chris Jones chose the perfectvenue for his farewell reception and the great andthe good in tax turned out for the tour of AbbeyRoad Studios For those not in the know AbbeyRoad was the Beatles second home during theSixties and Pink Floyd recorded Dark Side of theMoon there So did we get a band singinglsquoTaxmanrsquo and lsquoYou Never Give Me Your Moneyrsquo Oreven lsquoMoneyrsquo Well no ndash we had a trio of choralsingers warbling the CIOTrsquos charter Nice though

EP FOR MEGAN DALLAS Basildon (thatrsquos Essex)accountant Megan Dallasdidnrsquot make it throughboot camp on this yearrsquosX Factor However thathas not squashed her dream of spendingless time behind a desk and more timebehind a mike She has just released anew five-track EP called Tattoo and verysweet it is too

PERSUADE BYPERSUASIONWhether itrsquos asking for a pay rise pitching to win aclient going to a job interview or asking a friend for afavour you have to learn how people think explainsPhilip Hesketh in his new book lsquoPersuade Using the

seven drivers of motivation to master influence and persuasionrsquoHesketh believes itrsquos possible to find out whatrsquos going to get them toagree and so can you ndash we have three copies of his book to give awaySend your name and address to grahampqaccountantcom ndash headup your email lsquoPersuade giveawayrsquo

A STUDENTrsquoS GUIDEPQ magazine has teamed up with Kaplan Publishingand author Clare Finch to offer you three copies of lsquoAStudentrsquos Guide to International Financial ReportingStandardsrsquo This is the third edition of Finchrsquos must-readtome You really do need to get to grips with accountingstandards to pass accountancy exams and this book isa breath of fresh air Yes we have found a readablebook on accounting standards and want to give you achance of winning a copy worth pound25 To be in with a chance of winning this great prize simply send your nameand address to grahampqaccountantcom with lsquoA studentrsquos guidersquo in theemail heading

KEVI N lsquoROO-FULrsquo AFTER AUSSIE DEFEAT

pq dec 15 p38 q9_pq aug 13 fun 04112015 1510 Page 42

M A N C H E S T E R

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039_PQ 1215_PQ 1209 000 30102015 1244 Page 7

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040_PQ 1215_PQ 1209 000 30102015 0919 Page 7

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Jakub Stezaly

Kaplan student

Ȉ ACCA early booking payment plan terms amp conditions apply Visit website for details

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002_PQ 1215_PQ 1209 000 29102015 1524 Page 7

comment PQ























wwwpqmagazinecouk


32233









Daniel Hopkins

Kaplan AAT student








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004-005_PQ 1215_PQ 1209 000 30102015 0921 Page 8

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ACCA STUDY MANUALS

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in the courserdquo

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007_PQ 1215_PQ 1209 000 30102015 1239 Page 7


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In brief










YOUR FESTIVE TREAT

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009_PQ 1215_PQ 1209 000 30102015 1240 Page 7


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015_PQ 1215_PQ 1209 000 29102015 1525 Page 7









16

PQ Awards 2016



THE CATEGORIES

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019_PQ 1215_PQ 1209 000 05112015 1233 Page 7


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HEALTHWARNING







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TAMING THE BEAST


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ICAEW spotlight PQ
















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PQ SLCS pre-seen











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27

AAT focus PQ













WORK PLACEMENT

GUARANTEED


and others







Awards Won




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PQ AAT exams

























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amount of your loss



pound9000 However





for capital gains

purposes is not

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deemed proceeds of

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The final and most












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normal gain



following chattels


pound8000






sold for pound4000








29

CIPFA spotlight PQ






















PQ ACCA exams


31

careers PQ














PQ

SPECIALIST TUTORS






VALUE FOR MONEY







RESPECTED PROVIDER












careers PQ

32

















In brief

The PQ Book Club










Life in the NHS





investing in people



To pound45000

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To pound35000

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033_PQ 1215_PQ 1209 000 30102015 1242 Page 7







034_PQ 1215_PQ 1209 000 05112015 1145 Page 7

About you

Title

First name

Surname

Company name

Department


Postcode

Phone

Email








ICAS TC TPS TPE

Tax ATT CTA









Sign hereDate



















035_PQ 1215_PQ 1209 000 29102015 1530 Page 7


PQ jobs pqjobscouk




Find out


YPNO[MVY`V


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for capital gains

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pound6000 it is the

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The final and most












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normal gain



following chattels


pound8000






sold for pound4000








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investing in people



To pound45000

t$$$$JOBMJTU









BOBMZUJDBMTDIFEVMFT



UJNFMZNBOOFS


FTTFOUJBM




To pound35000

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CVTJOFTT





JNQSPWFNFOU


QSPDFTT






033_PQ 1215_PQ 1209 000 30102015 1242 Page 7







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LowRes019_PQ 1215

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amount of your loss



pound9000 However





for capital gains

purposes is not

pound6000 it is the

deemed proceeds of

pound6000 less the

original cost of


loss of pound3000

The final and most












taxed





















normal gain



following chattels


pound8000






sold for pound4000








29

CIPFA spotlight PQ






















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31

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VALUE FOR MONEY







RESPECTED PROVIDER












careers PQ

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The PQ Book Club










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investing in people



To pound45000

t$$$$JOBMJTU









BOBMZUJDBMTDIFEVMFT



UJNFMZNBOOFS


FTTFOUJBM




To pound35000

t$$$$1BSU2VBMJGFE





CVTJOFTT





JNQSPWFNFOU


QSPDFTT






033_PQ 1215_PQ 1209 000 30102015 1242 Page 7







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LowRes006_PQ 1215

LowRes007_PQ 1215

LowRes008_PQ 1215

LowRes009_PQ 1215

LowRes010_PQ 1215

LowRes011_PQ 1215

LowRes012_PQ 1215

LowRes013_PQ 1215

LowRes014_PQ 1215

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LowRes022_PQ 1215

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LowRes026_PQ 1215

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LowRes028_PQ 1215

LowRes029_PQ 1215

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LowRes031_PQ 1215v2

LowRes032_PQ 1215v2

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or call 03331 225 993



92

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in the courserdquo

Peter Gregory

CIMA Strategic 2015









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007_PQ 1215_PQ 1209 000 30102015 1239


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ROBERTBRUCE


























In brief










YOUR FESTIVE TREAT

EVERYTHING






20 OFF

009_PQ 1215_PQ 1209 000 30102015 1240 Page 7


PQ news




PREMSIKKA











JOB OF THE MONTH


















011_PQ 1215_PQ 1209 000 02112015 1027 Page 7


PQ news




CARLLYGO



























FULL RECOGNITION








PROFESSIONAL

MEMBERSHIP





013_PQ 1215_PQ 1209 000 02112015 1441 Page 7




PQ profile




















wwwficouk

020 7323 9636


015_PQ 1215_PQ 1209 000 29102015 1525 Page 7









16

PQ Awards 2016



THE CATEGORIES

bull PQ of the Year

bull NQ of the Year





















Awards 2016 PQ


































PQ

18

PQ CIMA F1 paper



A NUMBERS GAME









programmerdquo






get




devices






dedicated tutor







019_PQ 1215_PQ 1209 000 05112015 1233 Page 7


PQ ACCA exam tips














ACCA exam tips PQ





HEALTHWARNING







PQ ACCA P2












PQ

TAMING THE BEAST


23

ICAEW spotlight PQ
















PQ


IN WITH THE NEW













24

PQ SLCS pre-seen











PQ


25










































27

AAT focus PQ













WORK PLACEMENT

GUARANTEED


and others







Awards Won




confidencersquo



PQ AAT exams

























and property























harbour)
















anyway




















amount of your loss



pound9000 However





for capital gains

purposes is not

pound6000 it is the

deemed proceeds of

pound6000 less the

original cost of


loss of pound3000

The final and most












taxed





















normal gain



following chattels


pound8000






sold for pound4000








29

CIPFA spotlight PQ






















PQ ACCA exams


31

careers PQ














PQ

SPECIALIST TUTORS






VALUE FOR MONEY







RESPECTED PROVIDER












careers PQ

32

















In brief

The PQ Book Club










Life in the NHS





investing in people



To pound45000

t$$$$JOBMJTU









BOBMZUJDBMTDIFEVMFT



UJNFMZNBOOFS


FTTFOUJBM




To pound35000

t$$$$1BSU2VBMJGFE





CVTJOFTT





JNQSPWFNFOU


QSPDFTT






033_PQ 1215_PQ 1209 000 30102015 1242 Page 7







034_PQ 1215_PQ 1209 000 05112015 1145 Page 7

About you

Title

First name

Surname

Company name

Department


Postcode

Phone

Email








ICAS TC TPS TPE

Tax ATT CTA









Sign hereDate



















035_PQ 1215_PQ 1209 000 29102015 1530 Page 7


PQ jobs pqjobscouk




Find out


YPNO[MVY`V


VWLULK[OYVNOZ[K`PUN




037_PQ 1215_PQ 1209 000 05112015 1146 Page 7


















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0161 669 4272


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039_PQ 1215_PQ 1209 000 30102015 1244 Page 7


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FEE pound190



Immediate feedback

Available weekends

040_PQ 1215_PQ 1209 000 30102015 0919 Page 7

LowRes001_PQ 1215

LowRes002_PQ 1215

LowRes003_PQ 1215v2

LowRes004_PQ 1215

LowRes005_PQ 1215

LowRes006_PQ 1215

LowRes007_PQ 1215

LowRes008_PQ 1215

LowRes009_PQ 1215

LowRes010_PQ 1215

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LowRes023_PQ 1215

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LowRes029_PQ 1215

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LowRes031_PQ 1215v2

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amount of your loss



pound9000 However





for capital gains

purposes is not

pound6000 it is the

deemed proceeds of

pound6000 less the

original cost of


loss of pound3000

The final and most












taxed





















normal gain



following chattels


pound8000






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To pound45000

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JNQSPWFNFOU


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LowRes010_PQ 1215

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LowRes012_PQ 1215

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and property























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amount of your loss



pound9000 However





for capital gains

purposes is not

pound6000 it is the

deemed proceeds of

pound6000 less the

original cost of


loss of pound3000

The final and most












taxed





















normal gain



following chattels


pound8000






sold for pound4000








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The PQ Book Club










Life in the NHS





investing in people



To pound45000

t$$$$JOBMJTU









BOBMZUJDBMTDIFEVMFT



UJNFMZNBOOFS


FTTFOUJBM




To pound35000

t$$$$1BSU2VBMJGFE





CVTJOFTT





JNQSPWFNFOU


QSPDFTT






033_PQ 1215_PQ 1209 000 30102015 1242 Page 7







034_PQ 1215_PQ 1209 000 05112015 1145 Page 7

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Title

First name

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Company name

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ICAS TC TPS TPE

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LowRes006_PQ 1215

LowRes007_PQ 1215

LowRes008_PQ 1215

LowRes009_PQ 1215

LowRes010_PQ 1215

LowRes011_PQ 1215

LowRes012_PQ 1215

LowRes013_PQ 1215

LowRes014_PQ 1215

LowRes015_PQ 1215

LowRes016_PQ 1215

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LowRes019_PQ 1215

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LowRes026_PQ 1215

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LowRes028_PQ 1215

LowRes029_PQ 1215

LowRes030_PQ 1215

LowRes031_PQ 1215v2

LowRes032_PQ 1215v2

LowRes033_PQ 1215

LowRes034_PQ 1215

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FULL RECOGNITION








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and property























harbour)
















anyway




















amount of your loss



pound9000 However





for capital gains

purposes is not

pound6000 it is the

deemed proceeds of

pound6000 less the

original cost of


loss of pound3000

The final and most












taxed





















normal gain



following chattels


pound8000






sold for pound4000








29

CIPFA spotlight PQ






















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31

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PQ

SPECIALIST TUTORS






VALUE FOR MONEY







RESPECTED PROVIDER












careers PQ

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In brief

The PQ Book Club










Life in the NHS





investing in people



To pound45000

t$$$$JOBMJTU









BOBMZUJDBMTDIFEVMFT



UJNFMZNBOOFS


FTTFOUJBM




To pound35000

t$$$$1BSU2VBMJGFE





CVTJOFTT





JNQSPWFNFOU


QSPDFTT






033_PQ 1215_PQ 1209 000 30102015 1242 Page 7







034_PQ 1215_PQ 1209 000 05112015 1145 Page 7

About you

Title

First name

Surname

Company name

Department


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ICAS TC TPS TPE

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Sign hereDate



















035_PQ 1215_PQ 1209 000 29102015 1530 Page 7


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LowRes006_PQ 1215

LowRes007_PQ 1215

LowRes008_PQ 1215

LowRes009_PQ 1215

LowRes010_PQ 1215

LowRes011_PQ 1215

LowRes012_PQ 1215

LowRes013_PQ 1215

LowRes014_PQ 1215

LowRes015_PQ 1215

LowRes016_PQ 1215

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LowRes019_PQ 1215

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LowRes026_PQ 1215

LowRes027_PQ 1215

LowRes028_PQ 1215

LowRes029_PQ 1215

LowRes030_PQ 1215

LowRes031_PQ 1215v2

LowRes032_PQ 1215v2

LowRes033_PQ 1215

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FULL RECOGNITION








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013_PQ 1215_PQ 1209 000 02112015 1441 Page 7




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wwwficouk

020 7323 9636


015_PQ 1215_PQ 1209 000 29102015 1525 Page 7









16

PQ Awards 2016



THE CATEGORIES

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bull NQ of the Year





















Awards 2016 PQ


































PQ

18

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PQ SLCS pre-seen











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WORK PLACEMENT

GUARANTEED


and others







Awards Won




confidencersquo



PQ AAT exams

























and property























harbour)
















anyway




















amount of your loss



pound9000 However





for capital gains

purposes is not

pound6000 it is the

deemed proceeds of

pound6000 less the

original cost of


loss of pound3000

The final and most












taxed





















normal gain



following chattels


pound8000






sold for pound4000








29

CIPFA spotlight PQ






















PQ ACCA exams


31

careers PQ














PQ

SPECIALIST TUTORS






VALUE FOR MONEY







RESPECTED PROVIDER












careers PQ

32

















In brief

The PQ Book Club










Life in the NHS





investing in people



To pound45000

t$$$$JOBMJTU









BOBMZUJDBMTDIFEVMFT



UJNFMZNBOOFS


FTTFOUJBM




To pound35000

t$$$$1BSU2VBMJGFE





CVTJOFTT





JNQSPWFNFOU


QSPDFTT






033_PQ 1215_PQ 1209 000 30102015 1242 Page 7







034_PQ 1215_PQ 1209 000 05112015 1145 Page 7

About you

Title

First name

Surname

Company name

Department


Postcode

Phone

Email








ICAS TC TPS TPE

Tax ATT CTA









Sign hereDate



















035_PQ 1215_PQ 1209 000 29102015 1530 Page 7


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YPNO[MVY`V


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040_PQ 1215_PQ 1209 000 30102015 0919 Page 7

LowRes001_PQ 1215

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LowRes003_PQ 1215v2

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LowRes006_PQ 1215

LowRes007_PQ 1215

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LowRes009_PQ 1215

LowRes010_PQ 1215

LowRes011_PQ 1215

LowRes012_PQ 1215

LowRes013_PQ 1215

LowRes014_PQ 1215

LowRes015_PQ 1215

LowRes016_PQ 1215

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LowRes018_PQ 1215v2

LowRes019_PQ 1215

LowRes020_PQ 1215

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LowRes024_PQ 1215

LowRes025_PQ 1215v2

LowRes026_PQ 1215

LowRes027_PQ 1215

LowRes028_PQ 1215

LowRes029_PQ 1215

LowRes030_PQ 1215

LowRes031_PQ 1215v2

LowRes032_PQ 1215v2

LowRes033_PQ 1215

LowRes034_PQ 1215

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LowRes036_PQ 1215

LowRes037_PQ 1215

LowRes038_PQ 1215

LowRes039_PQ 1215

LowRes040_PQ 1215

FULL RECOGNITION








PROFESSIONAL

MEMBERSHIP





013_PQ 1215_PQ 1209 000 02112015 1441 Page 7




PQ profile




















wwwficouk

020 7323 9636


015_PQ 1215_PQ 1209 000 29102015 1525 Page 7









16

PQ Awards 2016



THE CATEGORIES

bull PQ of the Year

bull NQ of the Year





















Awards 2016 PQ


































PQ

18

PQ CIMA F1 paper



A NUMBERS GAME









programmerdquo






get




devices






dedicated tutor







019_PQ 1215_PQ 1209 000 05112015 1233 Page 7


PQ ACCA exam tips














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TAMING THE BEAST


23

ICAEW spotlight PQ
















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IN WITH THE NEW













24

PQ SLCS pre-seen











PQ


25










































27

AAT focus PQ













WORK PLACEMENT

GUARANTEED


and others







Awards Won




confidencersquo



PQ AAT exams

























and property























harbour)
















anyway




















amount of your loss



pound9000 However





for capital gains

purposes is not

pound6000 it is the

deemed proceeds of

pound6000 less the

original cost of


loss of pound3000

The final and most












taxed





















normal gain



following chattels


pound8000






sold for pound4000








29

CIPFA spotlight PQ






















PQ ACCA exams


31

careers PQ














PQ

SPECIALIST TUTORS






VALUE FOR MONEY







RESPECTED PROVIDER












careers PQ

32

















In brief

The PQ Book Club










Life in the NHS





investing in people



To pound45000

t$$$$JOBMJTU









BOBMZUJDBMTDIFEVMFT



UJNFMZNBOOFS


FTTFOUJBM




To pound35000

t$$$$1BSU2VBMJGFE





CVTJOFTT





JNQSPWFNFOU


QSPDFTT






033_PQ 1215_PQ 1209 000 30102015 1242 Page 7







034_PQ 1215_PQ 1209 000 05112015 1145 Page 7

About you

Title

First name

Surname

Company name

Department


Postcode

Phone

Email








ICAS TC TPS TPE

Tax ATT CTA









Sign hereDate



















035_PQ 1215_PQ 1209 000 29102015 1530 Page 7


PQ jobs pqjobscouk




Find out


YPNO[MVY`V


VWLULK[OYVNOZ[K`PUN




037_PQ 1215_PQ 1209 000 05112015 1146 Page 7


















M A N C H E S T E R





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0161 669 4272


APPLY NOW

039_PQ 1215_PQ 1209 000 30102015 1244 Page 7


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FEE pound190



Immediate feedback

Available weekends

040_PQ 1215_PQ 1209 000 30102015 0919 Page 7

LowRes001_PQ 1215

LowRes002_PQ 1215

LowRes003_PQ 1215v2

LowRes004_PQ 1215

LowRes005_PQ 1215

LowRes006_PQ 1215

LowRes007_PQ 1215

LowRes008_PQ 1215

LowRes009_PQ 1215

LowRes010_PQ 1215

LowRes011_PQ 1215

LowRes012_PQ 1215

LowRes013_PQ 1215

LowRes014_PQ 1215

LowRes015_PQ 1215

LowRes016_PQ 1215

LowRes017_PQ 1215

LowRes018_PQ 1215v2

LowRes019_PQ 1215

LowRes020_PQ 1215

LowRes021_PQ 1215

LowRes022_PQ 1215

LowRes023_PQ 1215

LowRes024_PQ 1215

LowRes025_PQ 1215v2

LowRes026_PQ 1215

LowRes027_PQ 1215

LowRes028_PQ 1215

LowRes029_PQ 1215

LowRes030_PQ 1215

LowRes031_PQ 1215v2

LowRes032_PQ 1215v2

LowRes033_PQ 1215

LowRes034_PQ 1215

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LowRes036_PQ 1215

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LowRes038_PQ 1215

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LowRes040_PQ 1215




PQ profile




















wwwficouk

020 7323 9636


015_PQ 1215_PQ 1209 000 29102015 1525 Page 7









16

PQ Awards 2016



THE CATEGORIES

bull PQ of the Year

bull NQ of the Year



















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PQ

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normal gain



following chattels


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16

PQ Awards 2016



THE CATEGORIES

bull PQ of the Year

bull NQ of the Year





















Awards 2016 PQ














PQ Dec 15 p16-17 q9_Layout 1 04112015 1450




















PQ

18

PQ CIMA F1 paper



A NUMBERS GAME









programmerdquo






get




devices






dedicated tutor







019_PQ 1215_PQ 1209 000 05112015 1233 Page 7


PQ ACCA exam tips














ACCA exam tips PQ





HEALTHWARNING







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pound9000 However





for capital gains

purposes is not

pound6000 it is the

deemed proceeds of

pound6000 less the

original cost of


loss of pound3000

The final and most












taxed





















normal gain



following chattels


pound8000






sold for pound4000








29

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careers PQ

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Life in the NHS





investing in people



To pound45000

t$$$$JOBMJTU









BOBMZUJDBMTDIFEVMFT



UJNFMZNBOOFS


FTTFOUJBM




To pound35000

t$$$$1BSU2VBMJGFE





CVTJOFTT





JNQSPWFNFOU


QSPDFTT






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16

PQ Awards 2016



THE CATEGORIES

bull PQ of the Year

bull NQ of the Year





















Awards 2016 PQ


































PQ

18

PQ CIMA F1 paper



A NUMBERS GAME









programmerdquo






get




devices






dedicated tutor







019_PQ 1215_PQ 1209 000 05112015 1233 Page 7


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ACCA exam tips PQ





HEALTHWARNING







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PQ

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and property























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amount of your loss



pound9000 However





for capital gains

purposes is not

pound6000 it is the

deemed proceeds of

pound6000 less the

original cost of


loss of pound3000

The final and most












taxed





















normal gain



following chattels


pound8000






sold for pound4000








29

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PQ ACCA exams


31

careers PQ














PQ

SPECIALIST TUTORS






VALUE FOR MONEY







RESPECTED PROVIDER












careers PQ

32

















In brief

The PQ Book Club










Life in the NHS





investing in people



To pound45000

t$$$$JOBMJTU









BOBMZUJDBMTDIFEVMFT



UJNFMZNBOOFS


FTTFOUJBM




To pound35000

t$$$$1BSU2VBMJGFE





CVTJOFTT





JNQSPWFNFOU


QSPDFTT






033_PQ 1215_PQ 1209 000 30102015 1242 Page 7







034_PQ 1215_PQ 1209 000 05112015 1145 Page 7

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LowRes029_PQ 1215

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PQ

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PQ CIMA F1 paper



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programmerdquo






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amount of your loss



pound9000 However





for capital gains

purposes is not

pound6000 it is the

deemed proceeds of

pound6000 less the

original cost of


loss of pound3000

The final and most












taxed





















normal gain



following chattels


pound8000






sold for pound4000








29

CIPFA spotlight PQ






















PQ ACCA exams


31

careers PQ














PQ

SPECIALIST TUTORS






VALUE FOR MONEY







RESPECTED PROVIDER












careers PQ

32

















In brief

The PQ Book Club










Life in the NHS





investing in people



To pound45000

t$$$$JOBMJTU









BOBMZUJDBMTDIFEVMFT



UJNFMZNBOOFS


FTTFOUJBM




To pound35000

t$$$$1BSU2VBMJGFE





CVTJOFTT





JNQSPWFNFOU


QSPDFTT






033_PQ 1215_PQ 1209 000 30102015 1242 Page 7







034_PQ 1215_PQ 1209 000 05112015 1145 Page 7

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Company name

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ICAS TC TPS TPE

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040_PQ 1215_PQ 1209 000 30102015 0919 Page 7

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LowRes011_PQ 1215

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PQ

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programmerdquo






get




devices






dedicated tutor







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PQ

TAMING THE BEAST


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PQ


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PQ SLCS pre-seen











PQ


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and others







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and property























harbour)
















anyway




















amount of your loss



pound9000 However





for capital gains

purposes is not

pound6000 it is the

deemed proceeds of

pound6000 less the

original cost of


loss of pound3000

The final and most












taxed





















normal gain



following chattels


pound8000






sold for pound4000








29

CIPFA spotlight PQ






















PQ ACCA exams


31

careers PQ














PQ

SPECIALIST TUTORS






VALUE FOR MONEY







RESPECTED PROVIDER












careers PQ

32

















In brief

The PQ Book Club










Life in the NHS





investing in people



To pound45000

t$$$$JOBMJTU









BOBMZUJDBMTDIFEVMFT



UJNFMZNBOOFS


FTTFOUJBM




To pound35000

t$$$$1BSU2VBMJGFE





CVTJOFTT





JNQSPWFNFOU


QSPDFTT






033_PQ 1215_PQ 1209 000 30102015 1242 Page 7







034_PQ 1215_PQ 1209 000 05112015 1145 Page 7

About you

Title

First name

Surname

Company name

Department


Postcode

Phone

Email








ICAS TC TPS TPE

Tax ATT CTA









Sign hereDate



















035_PQ 1215_PQ 1209 000 29102015 1530 Page 7


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YPNO[MVY`V


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039_PQ 1215_PQ 1209 000 30102015 1244 Page 7


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FEE pound190



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Available weekends

040_PQ 1215_PQ 1209 000 30102015 0919 Page 7

LowRes001_PQ 1215

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LowRes004_PQ 1215

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LowRes006_PQ 1215

LowRes007_PQ 1215

LowRes008_PQ 1215

LowRes009_PQ 1215

LowRes010_PQ 1215

LowRes011_PQ 1215

LowRes012_PQ 1215

LowRes013_PQ 1215

LowRes014_PQ 1215

LowRes015_PQ 1215

LowRes016_PQ 1215

LowRes017_PQ 1215

LowRes018_PQ 1215v2

LowRes019_PQ 1215

LowRes020_PQ 1215

LowRes021_PQ 1215

LowRes022_PQ 1215

LowRes023_PQ 1215

LowRes024_PQ 1215

LowRes025_PQ 1215v2

LowRes026_PQ 1215

LowRes027_PQ 1215

LowRes028_PQ 1215

LowRes029_PQ 1215

LowRes030_PQ 1215

LowRes031_PQ 1215v2

LowRes032_PQ 1215v2

LowRes033_PQ 1215

LowRes034_PQ 1215

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LowRes036_PQ 1215

LowRes037_PQ 1215

LowRes038_PQ 1215

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LowRes040_PQ 1215








programmerdquo






get




devices






dedicated tutor







019_PQ 1215_PQ 1209 000 05112015 1233 Page 7


PQ ACCA exam tips














ACCA exam tips PQ





HEALTHWARNING







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PQ

TAMING THE BEAST


23

ICAEW spotlight PQ
















PQ


IN WITH THE NEW













24

PQ SLCS pre-seen











PQ


25










































27

AAT focus PQ













WORK PLACEMENT

GUARANTEED


and others







Awards Won




confidencersquo



PQ AAT exams

























and property























harbour)
















anyway




















amount of your loss



pound9000 However





for capital gains

purposes is not

pound6000 it is the

deemed proceeds of

pound6000 less the

original cost of


loss of pound3000

The final and most












taxed





















normal gain



following chattels


pound8000






sold for pound4000








29

CIPFA spotlight PQ






















PQ ACCA exams


31

careers PQ














PQ

SPECIALIST TUTORS






VALUE FOR MONEY







RESPECTED PROVIDER












careers PQ

32

















In brief

The PQ Book Club










Life in the NHS





investing in people



To pound45000

t$$$$JOBMJTU









BOBMZUJDBMTDIFEVMFT



UJNFMZNBOOFS


FTTFOUJBM




To pound35000

t$$$$1BSU2VBMJGFE





CVTJOFTT





JNQSPWFNFOU


QSPDFTT






033_PQ 1215_PQ 1209 000 30102015 1242 Page 7







034_PQ 1215_PQ 1209 000 05112015 1145 Page 7

About you

Title

First name

Surname

Company name

Department


Postcode

Phone

Email








ICAS TC TPS TPE

Tax ATT CTA









Sign hereDate



















035_PQ 1215_PQ 1209 000 29102015 1530 Page 7


PQ jobs pqjobscouk




Find out


YPNO[MVY`V


VWLULK[OYVNOZ[K`PUN




037_PQ 1215_PQ 1209 000 05112015 1146 Page 7


















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0161 669 4272


APPLY NOW

039_PQ 1215_PQ 1209 000 30102015 1244 Page 7


REGISTER NOW




FEE pound190



Immediate feedback

Available weekends

040_PQ 1215_PQ 1209 000 30102015 0919 Page 7

LowRes001_PQ 1215

LowRes002_PQ 1215

LowRes003_PQ 1215v2

LowRes004_PQ 1215

LowRes005_PQ 1215

LowRes006_PQ 1215

LowRes007_PQ 1215

LowRes008_PQ 1215

LowRes009_PQ 1215

LowRes010_PQ 1215

LowRes011_PQ 1215

LowRes012_PQ 1215

LowRes013_PQ 1215

LowRes014_PQ 1215

LowRes015_PQ 1215

LowRes016_PQ 1215

LowRes017_PQ 1215

LowRes018_PQ 1215v2

LowRes019_PQ 1215

LowRes020_PQ 1215

LowRes021_PQ 1215

LowRes022_PQ 1215

LowRes023_PQ 1215

LowRes024_PQ 1215

LowRes025_PQ 1215v2

LowRes026_PQ 1215

LowRes027_PQ 1215

LowRes028_PQ 1215

LowRes029_PQ 1215

LowRes030_PQ 1215

LowRes031_PQ 1215v2

LowRes032_PQ 1215v2

LowRes033_PQ 1215

LowRes034_PQ 1215

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ACCA exam tips PQ





HEALTHWARNING







PQ ACCA P2












PQ

TAMING THE BEAST


23

ICAEW spotlight PQ
















PQ


IN WITH THE NEW













24

PQ SLCS pre-seen











PQ


25










































27

AAT focus PQ













WORK PLACEMENT

GUARANTEED


and others







Awards Won




confidencersquo



PQ AAT exams

























and property























harbour)
















anyway




















amount of your loss



pound9000 However





for capital gains

purposes is not

pound6000 it is the

deemed proceeds of

pound6000 less the

original cost of


loss of pound3000

The final and most












taxed





















normal gain



following chattels


pound8000






sold for pound4000








29

CIPFA spotlight PQ






















PQ ACCA exams


31

careers PQ














PQ

SPECIALIST TUTORS






VALUE FOR MONEY







RESPECTED PROVIDER












careers PQ

32

















In brief

The PQ Book Club










Life in the NHS





investing in people



To pound45000

t$$$$JOBMJTU









BOBMZUJDBMTDIFEVMFT



UJNFMZNBOOFS


FTTFOUJBM




To pound35000

t$$$$1BSU2VBMJGFE





CVTJOFTT





JNQSPWFNFOU


QSPDFTT






033_PQ 1215_PQ 1209 000 30102015 1242 Page 7







034_PQ 1215_PQ 1209 000 05112015 1145 Page 7

About you

Title

First name

Surname

Company name

Department


Postcode

Phone

Email








ICAS TC TPS TPE

Tax ATT CTA









Sign hereDate



















035_PQ 1215_PQ 1209 000 29102015 1530 Page 7


PQ jobs pqjobscouk




Find out


YPNO[MVY`V


VWLULK[OYVNOZ[K`PUN




037_PQ 1215_PQ 1209 000 05112015 1146 Page 7


















M A N C H E S T E R





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0161 669 4272


APPLY NOW

039_PQ 1215_PQ 1209 000 30102015 1244 Page 7


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FEE pound190



Immediate feedback

Available weekends

040_PQ 1215_PQ 1209 000 30102015 0919 Page 7

LowRes001_PQ 1215

LowRes002_PQ 1215

LowRes003_PQ 1215v2

LowRes004_PQ 1215

LowRes005_PQ 1215

LowRes006_PQ 1215

LowRes007_PQ 1215

LowRes008_PQ 1215

LowRes009_PQ 1215

LowRes010_PQ 1215

LowRes011_PQ 1215

LowRes012_PQ 1215

LowRes013_PQ 1215

LowRes014_PQ 1215

LowRes015_PQ 1215

LowRes016_PQ 1215

LowRes017_PQ 1215

LowRes018_PQ 1215v2

LowRes019_PQ 1215

LowRes020_PQ 1215

LowRes021_PQ 1215

LowRes022_PQ 1215

LowRes023_PQ 1215

LowRes024_PQ 1215

LowRes025_PQ 1215v2

LowRes026_PQ 1215

LowRes027_PQ 1215

LowRes028_PQ 1215

LowRes029_PQ 1215

LowRes030_PQ 1215

LowRes031_PQ 1215v2

LowRes032_PQ 1215v2

LowRes033_PQ 1215

LowRes034_PQ 1215

LowRes035_PQ 1215

LowRes036_PQ 1215

LowRes037_PQ 1215

LowRes038_PQ 1215

LowRes039_PQ 1215

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ACCA exam tips PQ





HEALTHWARNING







PQ ACCA P2












PQ

TAMING THE BEAST


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ICAEW spotlight PQ
















PQ


IN WITH THE NEW













24

PQ SLCS pre-seen











PQ


25










































27

AAT focus PQ













WORK PLACEMENT

GUARANTEED


and others







Awards Won




confidencersquo



PQ AAT exams

























and property























harbour)
















anyway




















amount of your loss



pound9000 However





for capital gains

purposes is not

pound6000 it is the

deemed proceeds of

pound6000 less the

original cost of


loss of pound3000

The final and most












taxed





















normal gain



following chattels


pound8000






sold for pound4000








29

CIPFA spotlight PQ






















PQ ACCA exams


31

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PQ

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careers PQ

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To pound45000

t$$$$JOBMJTU









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To pound35000

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CVTJOFTT





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LowRes009_PQ 1215

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LowRes011_PQ 1215

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LowRes020_PQ 1215

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LowRes022_PQ 1215

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LowRes024_PQ 1215

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LowRes026_PQ 1215

LowRes027_PQ 1215

LowRes028_PQ 1215

LowRes029_PQ 1215

LowRes030_PQ 1215

LowRes031_PQ 1215v2

LowRes032_PQ 1215v2

LowRes033_PQ 1215

LowRes034_PQ 1215

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PQ ACCA P2












PQ

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PQ


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and others







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confidencersquo



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and property























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amount of your loss



pound9000 However





for capital gains

purposes is not

pound6000 it is the

deemed proceeds of

pound6000 less the

original cost of


loss of pound3000

The final and most












taxed





















normal gain



following chattels


pound8000






sold for pound4000








29

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careers PQ

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In brief

The PQ Book Club










Life in the NHS





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To pound45000

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CVTJOFTT





JNQSPWFNFOU


QSPDFTT






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LowRes026_PQ 1215

LowRes027_PQ 1215

LowRes028_PQ 1215

LowRes029_PQ 1215

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LowRes031_PQ 1215v2

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PQ


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27

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and others







Awards Won




confidencersquo



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and property























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anyway




















amount of your loss



pound9000 However





for capital gains

purposes is not

pound6000 it is the

deemed proceeds of

pound6000 less the

original cost of


loss of pound3000

The final and most












taxed





















normal gain



following chattels


pound8000






sold for pound4000




PQ Dec 15 p28 q9_Layout 1 04112015 1504




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careers PQ

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The PQ Book Club










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To pound45000

t$$$$JOBMJTU









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CVTJOFTT





JNQSPWFNFOU


QSPDFTT






033_PQ 1215_PQ 1209 000 30102015 1242 Page 7







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LowRes027_PQ 1215

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LowRes035_PQ 1215

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LowRes038_PQ 1215

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27

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WORK PLACEMENT

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and others







Awards Won




confidencersquo



PQ AAT exams

























and property























harbour)
















anyway




















amount of your loss



pound9000 However





for capital gains

purposes is not

pound6000 it is the

deemed proceeds of

pound6000 less the

original cost of


loss of pound3000

The final and most












taxed





















normal gain



following chattels


pound8000






sold for pound4000








29

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31

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PQ

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VALUE FOR MONEY







RESPECTED PROVIDER












careers PQ

32

















In brief

The PQ Book Club










Life in the NHS





investing in people



To pound45000

t$$$$JOBMJTU









BOBMZUJDBMTDIFEVMFT



UJNFMZNBOOFS


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To pound35000

t$$$$1BSU2VBMJGFE





CVTJOFTT





JNQSPWFNFOU


QSPDFTT






033_PQ 1215_PQ 1209 000 30102015 1242 Page 7







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Surname

Company name

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ICAS TC TPS TPE

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LowRes022_PQ 1215

LowRes023_PQ 1215

LowRes024_PQ 1215

LowRes025_PQ 1215v2

LowRes026_PQ 1215

LowRes027_PQ 1215

LowRes028_PQ 1215

LowRes029_PQ 1215

LowRes030_PQ 1215

LowRes031_PQ 1215v2

LowRes032_PQ 1215v2

LowRes033_PQ 1215

LowRes034_PQ 1215

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25










































27

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WORK PLACEMENT

GUARANTEED


and others







Awards Won




confidencersquo



PQ AAT exams

























and property























harbour)
















anyway




















amount of your loss



pound9000 However





for capital gains

purposes is not

pound6000 it is the

deemed proceeds of

pound6000 less the

original cost of


loss of pound3000

The final and most












taxed





















normal gain



following chattels


pound8000






sold for pound4000








29

CIPFA spotlight PQ






















PQ ACCA exams


31

careers PQ














PQ

SPECIALIST TUTORS






VALUE FOR MONEY







RESPECTED PROVIDER












careers PQ

32

















In brief

The PQ Book Club










Life in the NHS





investing in people



To pound45000

t$$$$JOBMJTU









BOBMZUJDBMTDIFEVMFT



UJNFMZNBOOFS


FTTFOUJBM




To pound35000

t$$$$1BSU2VBMJGFE





CVTJOFTT





JNQSPWFNFOU


QSPDFTT






033_PQ 1215_PQ 1209 000 30102015 1242 Page 7







034_PQ 1215_PQ 1209 000 05112015 1145 Page 7

About you

Title

First name

Surname

Company name

Department


Postcode

Phone

Email








ICAS TC TPS TPE

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Sign hereDate



















035_PQ 1215_PQ 1209 000 29102015 1530 Page 7


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Available weekends

040_PQ 1215_PQ 1209 000 30102015 0919 Page 7

LowRes001_PQ 1215

LowRes002_PQ 1215

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LowRes006_PQ 1215

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LowRes009_PQ 1215

LowRes010_PQ 1215

LowRes011_PQ 1215

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LowRes015_PQ 1215

LowRes016_PQ 1215

LowRes017_PQ 1215

LowRes018_PQ 1215v2

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LowRes020_PQ 1215

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LowRes022_PQ 1215

LowRes023_PQ 1215

LowRes024_PQ 1215

LowRes025_PQ 1215v2

LowRes026_PQ 1215

LowRes027_PQ 1215

LowRes028_PQ 1215

LowRes029_PQ 1215

LowRes030_PQ 1215

LowRes031_PQ 1215v2

LowRes032_PQ 1215v2

LowRes033_PQ 1215

LowRes034_PQ 1215

LowRes035_PQ 1215

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LowRes037_PQ 1215

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27

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WORK PLACEMENT

GUARANTEED


and others







Awards Won




confidencersquo



PQ AAT exams

























and property























harbour)
















anyway




















amount of your loss



pound9000 However





for capital gains

purposes is not

pound6000 it is the

deemed proceeds of

pound6000 less the

original cost of


loss of pound3000

The final and most












taxed





















normal gain



following chattels


pound8000






sold for pound4000








29

CIPFA spotlight PQ






















PQ ACCA exams


31

careers PQ














PQ

SPECIALIST TUTORS






VALUE FOR MONEY







RESPECTED PROVIDER












careers PQ

32

















In brief

The PQ Book Club










Life in the NHS





investing in people



To pound45000

t$$$$JOBMJTU









BOBMZUJDBMTDIFEVMFT



UJNFMZNBOOFS


FTTFOUJBM




To pound35000

t$$$$1BSU2VBMJGFE





CVTJOFTT





JNQSPWFNFOU


QSPDFTT






033_PQ 1215_PQ 1209 000 30102015 1242 Page 7







034_PQ 1215_PQ 1209 000 05112015 1145 Page 7

About you

Title

First name

Surname

Company name

Department


Postcode

Phone

Email








ICAS TC TPS TPE

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Sign hereDate



















035_PQ 1215_PQ 1209 000 29102015 1530 Page 7


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YPNO[MVY`V


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Available weekends

040_PQ 1215_PQ 1209 000 30102015 0919 Page 7

LowRes001_PQ 1215

LowRes002_PQ 1215

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LowRes004_PQ 1215

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LowRes006_PQ 1215

LowRes007_PQ 1215

LowRes008_PQ 1215

LowRes009_PQ 1215

LowRes010_PQ 1215

LowRes011_PQ 1215

LowRes012_PQ 1215

LowRes013_PQ 1215

LowRes014_PQ 1215

LowRes015_PQ 1215

LowRes016_PQ 1215

LowRes017_PQ 1215

LowRes018_PQ 1215v2

LowRes019_PQ 1215

LowRes020_PQ 1215

LowRes021_PQ 1215

LowRes022_PQ 1215

LowRes023_PQ 1215

LowRes024_PQ 1215

LowRes025_PQ 1215v2

LowRes026_PQ 1215

LowRes027_PQ 1215

LowRes028_PQ 1215

LowRes029_PQ 1215

LowRes030_PQ 1215

LowRes031_PQ 1215v2

LowRes032_PQ 1215v2

LowRes033_PQ 1215

LowRes034_PQ 1215

LowRes035_PQ 1215

LowRes036_PQ 1215

LowRes037_PQ 1215

LowRes038_PQ 1215

LowRes039_PQ 1215

LowRes040_PQ 1215


PQ AAT exams

























and property























harbour)
















anyway




















amount of your loss



pound9000 However





for capital gains

purposes is not

pound6000 it is the

deemed proceeds of

pound6000 less the

original cost of


loss of pound3000

The final and most












taxed





















normal gain



following chattels


pound8000






sold for pound4000








29

CIPFA spotlight PQ






















PQ ACCA exams


31

careers PQ














PQ

SPECIALIST TUTORS






VALUE FOR MONEY







RESPECTED PROVIDER












careers PQ

32

















In brief

The PQ Book Club










Life in the NHS





investing in people



To pound45000

t$$$$JOBMJTU









BOBMZUJDBMTDIFEVMFT



UJNFMZNBOOFS


FTTFOUJBM




To pound35000

t$$$$1BSU2VBMJGFE





CVTJOFTT





JNQSPWFNFOU


QSPDFTT






033_PQ 1215_PQ 1209 000 30102015 1242 Page 7







034_PQ 1215_PQ 1209 000 05112015 1145 Page 7

About you

Title

First name

Surname

Company name

Department


Postcode

Phone

Email








ICAS TC TPS TPE

Tax ATT CTA









Sign hereDate



















035_PQ 1215_PQ 1209 000 29102015 1530 Page 7


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YPNO[MVY`V


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039_PQ 1215_PQ 1209 000 30102015 1244 Page 7


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FEE pound190



Immediate feedback

Available weekends

040_PQ 1215_PQ 1209 000 30102015 0919 Page 7

LowRes001_PQ 1215

LowRes002_PQ 1215

LowRes003_PQ 1215v2

LowRes004_PQ 1215

LowRes005_PQ 1215

LowRes006_PQ 1215

LowRes007_PQ 1215

LowRes008_PQ 1215

LowRes009_PQ 1215

LowRes010_PQ 1215

LowRes011_PQ 1215

LowRes012_PQ 1215

LowRes013_PQ 1215

LowRes014_PQ 1215

LowRes015_PQ 1215

LowRes016_PQ 1215

LowRes017_PQ 1215

LowRes018_PQ 1215v2

LowRes019_PQ 1215

LowRes020_PQ 1215

LowRes021_PQ 1215

LowRes022_PQ 1215

LowRes023_PQ 1215

LowRes024_PQ 1215

LowRes025_PQ 1215v2

LowRes026_PQ 1215

LowRes027_PQ 1215

LowRes028_PQ 1215

LowRes029_PQ 1215

LowRes030_PQ 1215

LowRes031_PQ 1215v2

LowRes032_PQ 1215v2

LowRes033_PQ 1215

LowRes034_PQ 1215

LowRes035_PQ 1215

LowRes036_PQ 1215

LowRes037_PQ 1215

LowRes038_PQ 1215

LowRes039_PQ 1215

LowRes040_PQ 1215




29

CIPFA spotlight PQ






















PQ ACCA exams


31

careers PQ














PQ

SPECIALIST TUTORS






VALUE FOR MONEY







RESPECTED PROVIDER












careers PQ

32

















In brief

The PQ Book Club










Life in the NHS





investing in people



To pound45000

t$$$$JOBMJTU









BOBMZUJDBMTDIFEVMFT



UJNFMZNBOOFS


FTTFOUJBM




To pound35000

t$$$$1BSU2VBMJGFE





CVTJOFTT





JNQSPWFNFOU


QSPDFTT






033_PQ 1215_PQ 1209 000 30102015 1242 Page 7







034_PQ 1215_PQ 1209 000 05112015 1145 Page 7

About you

Title

First name

Surname

Company name

Department


Postcode

Phone

Email








ICAS TC TPS TPE

Tax ATT CTA









Sign hereDate



















035_PQ 1215_PQ 1209 000 29102015 1530 Page 7


PQ jobs pqjobscouk




Find out


YPNO[MVY`V


VWLULK[OYVNOZ[K`PUN




037_PQ 1215_PQ 1209 000 05112015 1146 Page 7


















M A N C H E S T E R





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0161 669 4272


APPLY NOW

039_PQ 1215_PQ 1209 000 30102015 1244 Page 7


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FEE pound190



Immediate feedback

Available weekends

040_PQ 1215_PQ 1209 000 30102015 0919 Page 7

LowRes001_PQ 1215

LowRes002_PQ 1215

LowRes003_PQ 1215v2

LowRes004_PQ 1215

LowRes005_PQ 1215

LowRes006_PQ 1215

LowRes007_PQ 1215

LowRes008_PQ 1215

LowRes009_PQ 1215

LowRes010_PQ 1215

LowRes011_PQ 1215

LowRes012_PQ 1215

LowRes013_PQ 1215

LowRes014_PQ 1215

LowRes015_PQ 1215

LowRes016_PQ 1215

LowRes017_PQ 1215

LowRes018_PQ 1215v2

LowRes019_PQ 1215

LowRes020_PQ 1215

LowRes021_PQ 1215

LowRes022_PQ 1215

LowRes023_PQ 1215

LowRes024_PQ 1215

LowRes025_PQ 1215v2

LowRes026_PQ 1215

LowRes027_PQ 1215

LowRes028_PQ 1215

LowRes029_PQ 1215

LowRes030_PQ 1215

LowRes031_PQ 1215v2

LowRes032_PQ 1215v2

LowRes033_PQ 1215

LowRes034_PQ 1215

LowRes035_PQ 1215

LowRes036_PQ 1215

LowRes037_PQ 1215

LowRes038_PQ 1215

LowRes039_PQ 1215

LowRes040_PQ 1215















PQ ACCA exams


31

careers PQ














PQ

SPECIALIST TUTORS






VALUE FOR MONEY







RESPECTED PROVIDER












careers PQ

32

















In brief

The PQ Book Club










Life in the NHS





investing in people



To pound45000

t$$$$JOBMJTU









BOBMZUJDBMTDIFEVMFT



UJNFMZNBOOFS


FTTFOUJBM




To pound35000

t$$$$1BSU2VBMJGFE





CVTJOFTT





JNQSPWFNFOU


QSPDFTT






033_PQ 1215_PQ 1209 000 30102015 1242 Page 7







034_PQ 1215_PQ 1209 000 05112015 1145 Page 7

About you

Title

First name

Surname

Company name

Department


Postcode

Phone

Email








ICAS TC TPS TPE

Tax ATT CTA









Sign hereDate



















035_PQ 1215_PQ 1209 000 29102015 1530 Page 7


PQ jobs pqjobscouk




Find out


YPNO[MVY`V


VWLULK[OYVNOZ[K`PUN




037_PQ 1215_PQ 1209 000 05112015 1146 Page 7


















M A N C H E S T E R





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0161 669 4272


APPLY NOW

039_PQ 1215_PQ 1209 000 30102015 1244 Page 7


REGISTER NOW




FEE pound190



Immediate feedback

Available weekends

040_PQ 1215_PQ 1209 000 30102015 0919 Page 7

LowRes001_PQ 1215

LowRes002_PQ 1215

LowRes003_PQ 1215v2

LowRes004_PQ 1215

LowRes005_PQ 1215

LowRes006_PQ 1215

LowRes007_PQ 1215

LowRes008_PQ 1215

LowRes009_PQ 1215

LowRes010_PQ 1215

LowRes011_PQ 1215

LowRes012_PQ 1215

LowRes013_PQ 1215

LowRes014_PQ 1215

LowRes015_PQ 1215

LowRes016_PQ 1215

LowRes017_PQ 1215

LowRes018_PQ 1215v2

LowRes019_PQ 1215

LowRes020_PQ 1215

LowRes021_PQ 1215

LowRes022_PQ 1215

LowRes023_PQ 1215

LowRes024_PQ 1215

LowRes025_PQ 1215v2

LowRes026_PQ 1215

LowRes027_PQ 1215

LowRes028_PQ 1215

LowRes029_PQ 1215

LowRes030_PQ 1215

LowRes031_PQ 1215v2

LowRes032_PQ 1215v2

LowRes033_PQ 1215

LowRes034_PQ 1215

LowRes035_PQ 1215

LowRes036_PQ 1215

LowRes037_PQ 1215

LowRes038_PQ 1215

LowRes039_PQ 1215

LowRes040_PQ 1215

31

careers PQ














PQ

SPECIALIST TUTORS






VALUE FOR MONEY







RESPECTED PROVIDER












careers PQ

32

















In brief

The PQ Book Club










Life in the NHS




PQ Dec 15 p32 q9qxp_pq oct07-p31 05112015 1205

investing in people



To pound45000

t$$$$JOBMJTU









BOBMZUJDBMTDIFEVMFT



UJNFMZNBOOFS


FTTFOUJBM




To pound35000

t$$$$1BSU2VBMJGFE





CVTJOFTT





JNQSPWFNFOU


QSPDFTT






033_PQ 1215_PQ 1209 000 30102015 1242 Page 7







034_PQ 1215_PQ 1209 000 05112015 1145 Page 7

About you

Title

First name

Surname

Company name

Department


Postcode

Phone

Email








ICAS TC TPS TPE

Tax ATT CTA









Sign hereDate



















035_PQ 1215_PQ 1209 000 29102015 1530 Page 7


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039_PQ 1215_PQ 1209 000 30102015 1244 Page 7


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FEE pound190



Immediate feedback

Available weekends

040_PQ 1215_PQ 1209 000 30102015 0919 Page 7

LowRes001_PQ 1215

LowRes002_PQ 1215

LowRes003_PQ 1215v2

LowRes004_PQ 1215

LowRes005_PQ 1215

LowRes006_PQ 1215

LowRes007_PQ 1215

LowRes008_PQ 1215

LowRes009_PQ 1215

LowRes010_PQ 1215

LowRes011_PQ 1215

LowRes012_PQ 1215

LowRes013_PQ 1215

LowRes014_PQ 1215

LowRes015_PQ 1215

LowRes016_PQ 1215

LowRes017_PQ 1215

LowRes018_PQ 1215v2

LowRes019_PQ 1215

LowRes020_PQ 1215

LowRes021_PQ 1215

LowRes022_PQ 1215

LowRes023_PQ 1215

LowRes024_PQ 1215

LowRes025_PQ 1215v2

LowRes026_PQ 1215

LowRes027_PQ 1215

LowRes028_PQ 1215

LowRes029_PQ 1215

LowRes030_PQ 1215

LowRes031_PQ 1215v2

LowRes032_PQ 1215v2

LowRes033_PQ 1215

LowRes034_PQ 1215

LowRes035_PQ 1215

LowRes036_PQ 1215

LowRes037_PQ 1215

LowRes038_PQ 1215

LowRes039_PQ 1215

LowRes040_PQ 1215


careers PQ

32

















In brief

The PQ Book Club










Life in the NHS





investing in people



To pound45000

t$$$$JOBMJTU









BOBMZUJDBMTDIFEVMFT



UJNFMZNBOOFS


FTTFOUJBM




To pound35000

t$$$$1BSU2VBMJGFE





CVTJOFTT





JNQSPWFNFOU


QSPDFTT






033_PQ 1215_PQ 1209 000 30102015 1242 Page 7







034_PQ 1215_PQ 1209 000 05112015 1145 Page 7

About you

Title

First name

Surname

Company name

Department


Postcode

Phone

Email








ICAS TC TPS TPE

Tax ATT CTA









Sign hereDate



















035_PQ 1215_PQ 1209 000 29102015 1530 Page 7


PQ jobs pqjobscouk




Find out


YPNO[MVY`V


VWLULK[OYVNOZ[K`PUN




037_PQ 1215_PQ 1209 000 05112015 1146 Page 7


















M A N C H E S T E R





BUSINESSES











0161 669 4272


APPLY NOW

039_PQ 1215_PQ 1209 000 30102015 1244 Page 7


REGISTER NOW




FEE pound190



Immediate feedback

Available weekends

040_PQ 1215_PQ 1209 000 30102015 0919 Page 7

LowRes001_PQ 1215

LowRes002_PQ 1215

LowRes003_PQ 1215v2

LowRes004_PQ 1215

LowRes005_PQ 1215

LowRes006_PQ 1215

LowRes007_PQ 1215

LowRes008_PQ 1215

LowRes009_PQ 1215

LowRes010_PQ 1215

LowRes011_PQ 1215

LowRes012_PQ 1215

LowRes013_PQ 1215

LowRes014_PQ 1215

LowRes015_PQ 1215

LowRes016_PQ 1215

LowRes017_PQ 1215

LowRes018_PQ 1215v2

LowRes019_PQ 1215

LowRes020_PQ 1215

LowRes021_PQ 1215

LowRes022_PQ 1215

LowRes023_PQ 1215

LowRes024_PQ 1215

LowRes025_PQ 1215v2

LowRes026_PQ 1215

LowRes027_PQ 1215

LowRes028_PQ 1215

LowRes029_PQ 1215

LowRes030_PQ 1215

LowRes031_PQ 1215v2

LowRes032_PQ 1215v2

LowRes033_PQ 1215

LowRes034_PQ 1215

LowRes035_PQ 1215

LowRes036_PQ 1215

LowRes037_PQ 1215

LowRes038_PQ 1215

LowRes039_PQ 1215

LowRes040_PQ 1215

investing in people



To pound45000

t$$$$JOBMJTU









BOBMZUJDBMTDIFEVMFT



UJNFMZNBOOFS


FTTFOUJBM




To pound35000

t$$$$1BSU2VBMJGFE





CVTJOFTT





JNQSPWFNFOU


QSPDFTT






033_PQ 1215_PQ 1209 000 30102015 1242 Page 7







034_PQ 1215_PQ 1209 000 05112015 1145 Page 7

About you

Title

First name

Surname

Company name

Department


Postcode

Phone

Email








ICAS TC TPS TPE

Tax ATT CTA









Sign hereDate



















035_PQ 1215_PQ 1209 000 29102015 1530 Page 7


PQ jobs pqjobscouk




Find out


YPNO[MVY`V


VWLULK[OYVNOZ[K`PUN




037_PQ 1215_PQ 1209 000 05112015 1146 Page 7


















M A N C H E S T E R





BUSINESSES











0161 669 4272


APPLY NOW

039_PQ 1215_PQ 1209 000 30102015 1244 Page 7


REGISTER NOW




FEE pound190



Immediate feedback

Available weekends

040_PQ 1215_PQ 1209 000 30102015 0919 Page 7

LowRes001_PQ 1215

LowRes002_PQ 1215

LowRes003_PQ 1215v2

LowRes004_PQ 1215

LowRes005_PQ 1215

LowRes006_PQ 1215

LowRes007_PQ 1215

LowRes008_PQ 1215

LowRes009_PQ 1215

LowRes010_PQ 1215

LowRes011_PQ 1215

LowRes012_PQ 1215

LowRes013_PQ 1215

LowRes014_PQ 1215

LowRes015_PQ 1215

LowRes016_PQ 1215

LowRes017_PQ 1215

LowRes018_PQ 1215v2

LowRes019_PQ 1215

LowRes020_PQ 1215

LowRes021_PQ 1215

LowRes022_PQ 1215

LowRes023_PQ 1215

LowRes024_PQ 1215

LowRes025_PQ 1215v2

LowRes026_PQ 1215

LowRes027_PQ 1215

LowRes028_PQ 1215

LowRes029_PQ 1215

LowRes030_PQ 1215

LowRes031_PQ 1215v2

LowRes032_PQ 1215v2

LowRes033_PQ 1215

LowRes034_PQ 1215

LowRes035_PQ 1215

LowRes036_PQ 1215

LowRes037_PQ 1215

LowRes038_PQ 1215

LowRes039_PQ 1215

LowRes040_PQ 1215







034_PQ 1215_PQ 1209 000 05112015 1145 Page 7

About you

Title

First name

Surname

Company name

Department


Postcode

Phone

Email








ICAS TC TPS TPE

Tax ATT CTA









Sign hereDate



















035_PQ 1215_PQ 1209 000 29102015 1530 Page 7


PQ jobs pqjobscouk




Find out


YPNO[MVY`V


VWLULK[OYVNOZ[K`PUN




037_PQ 1215_PQ 1209 000 05112015 1146 Page 7


















M A N C H E S T E R





BUSINESSES











0161 669 4272


APPLY NOW

039_PQ 1215_PQ 1209 000 30102015 1244 Page 7


REGISTER NOW




FEE pound190



Immediate feedback

Available weekends

040_PQ 1215_PQ 1209 000 30102015 0919 Page 7

LowRes001_PQ 1215

LowRes002_PQ 1215

LowRes003_PQ 1215v2

LowRes004_PQ 1215

LowRes005_PQ 1215

LowRes006_PQ 1215

LowRes007_PQ 1215

LowRes008_PQ 1215

LowRes009_PQ 1215

LowRes010_PQ 1215

LowRes011_PQ 1215

LowRes012_PQ 1215

LowRes013_PQ 1215

LowRes014_PQ 1215

LowRes015_PQ 1215

LowRes016_PQ 1215

LowRes017_PQ 1215

LowRes018_PQ 1215v2

LowRes019_PQ 1215

LowRes020_PQ 1215

LowRes021_PQ 1215

LowRes022_PQ 1215

LowRes023_PQ 1215

LowRes024_PQ 1215

LowRes025_PQ 1215v2

LowRes026_PQ 1215

LowRes027_PQ 1215

LowRes028_PQ 1215

LowRes029_PQ 1215

LowRes030_PQ 1215

LowRes031_PQ 1215v2

LowRes032_PQ 1215v2

LowRes033_PQ 1215

LowRes034_PQ 1215

LowRes035_PQ 1215

LowRes036_PQ 1215

LowRes037_PQ 1215

LowRes038_PQ 1215

LowRes039_PQ 1215

LowRes040_PQ 1215

About you

Title

First name

Surname

Company name

Department


Postcode

Phone

Email








ICAS TC TPS TPE

Tax ATT CTA









Sign hereDate



















035_PQ 1215_PQ 1209 000 29102015 1530 Page 7


PQ jobs pqjobscouk




Find out


YPNO[MVY`V


VWLULK[OYVNOZ[K`PUN




037_PQ 1215_PQ 1209 000 05112015 1146 Page 7


















M A N C H E S T E R





BUSINESSES











0161 669 4272


APPLY NOW

039_PQ 1215_PQ 1209 000 30102015 1244 Page 7


REGISTER NOW




FEE pound190



Immediate feedback

Available weekends

040_PQ 1215_PQ 1209 000 30102015 0919 Page 7

LowRes001_PQ 1215

LowRes002_PQ 1215

LowRes003_PQ 1215v2

LowRes004_PQ 1215

LowRes005_PQ 1215

LowRes006_PQ 1215

LowRes007_PQ 1215

LowRes008_PQ 1215

LowRes009_PQ 1215

LowRes010_PQ 1215

LowRes011_PQ 1215

LowRes012_PQ 1215

LowRes013_PQ 1215

LowRes014_PQ 1215

LowRes015_PQ 1215

LowRes016_PQ 1215

LowRes017_PQ 1215

LowRes018_PQ 1215v2

LowRes019_PQ 1215

LowRes020_PQ 1215

LowRes021_PQ 1215

LowRes022_PQ 1215

LowRes023_PQ 1215

LowRes024_PQ 1215

LowRes025_PQ 1215v2

LowRes026_PQ 1215

LowRes027_PQ 1215

LowRes028_PQ 1215

LowRes029_PQ 1215

LowRes030_PQ 1215

LowRes031_PQ 1215v2

LowRes032_PQ 1215v2

LowRes033_PQ 1215

LowRes034_PQ 1215

LowRes035_PQ 1215

LowRes036_PQ 1215

LowRes037_PQ 1215

LowRes038_PQ 1215

LowRes039_PQ 1215

LowRes040_PQ 1215


PQ jobs pqjobscouk




Find out


YPNO[MVY`V


VWLULK[OYVNOZ[K`PUN




037_PQ 1215_PQ 1209 000 05112015 1146 Page 7


















M A N C H E S T E R





BUSINESSES











0161 669 4272


APPLY NOW

039_PQ 1215_PQ 1209 000 30102015 1244 Page 7


REGISTER NOW




FEE pound190



Immediate feedback

Available weekends

040_PQ 1215_PQ 1209 000 30102015 0919 Page 7

LowRes001_PQ 1215

LowRes002_PQ 1215

LowRes003_PQ 1215v2

LowRes004_PQ 1215

LowRes005_PQ 1215

LowRes006_PQ 1215

LowRes007_PQ 1215

LowRes008_PQ 1215

LowRes009_PQ 1215

LowRes010_PQ 1215

LowRes011_PQ 1215

LowRes012_PQ 1215

LowRes013_PQ 1215

LowRes014_PQ 1215

LowRes015_PQ 1215

LowRes016_PQ 1215

LowRes017_PQ 1215

LowRes018_PQ 1215v2

LowRes019_PQ 1215

LowRes020_PQ 1215

LowRes021_PQ 1215

LowRes022_PQ 1215

LowRes023_PQ 1215

LowRes024_PQ 1215

LowRes025_PQ 1215v2

LowRes026_PQ 1215

LowRes027_PQ 1215

LowRes028_PQ 1215

LowRes029_PQ 1215

LowRes030_PQ 1215

LowRes031_PQ 1215v2

LowRes032_PQ 1215v2

LowRes033_PQ 1215

LowRes034_PQ 1215

LowRes035_PQ 1215

LowRes036_PQ 1215

LowRes037_PQ 1215

LowRes038_PQ 1215

LowRes039_PQ 1215

LowRes040_PQ 1215



Find out


YPNO[MVY`V


VWLULK[OYVNOZ[K`PUN




037_PQ 1215_PQ 1209 000 05112015 1146 Page 7


















M A N C H E S T E R





BUSINESSES











0161 669 4272


APPLY NOW

039_PQ 1215_PQ 1209 000 30102015 1244 Page 7


REGISTER NOW




FEE pound190



Immediate feedback

Available weekends

040_PQ 1215_PQ 1209 000 30102015 0919 Page 7

LowRes001_PQ 1215

LowRes002_PQ 1215

LowRes003_PQ 1215v2

LowRes004_PQ 1215

LowRes005_PQ 1215

LowRes006_PQ 1215

LowRes007_PQ 1215

LowRes008_PQ 1215

LowRes009_PQ 1215

LowRes010_PQ 1215

LowRes011_PQ 1215

LowRes012_PQ 1215

LowRes013_PQ 1215

LowRes014_PQ 1215

LowRes015_PQ 1215

LowRes016_PQ 1215

LowRes017_PQ 1215

LowRes018_PQ 1215v2

LowRes019_PQ 1215

LowRes020_PQ 1215

LowRes021_PQ 1215

LowRes022_PQ 1215

LowRes023_PQ 1215

LowRes024_PQ 1215

LowRes025_PQ 1215v2

LowRes026_PQ 1215

LowRes027_PQ 1215

LowRes028_PQ 1215

LowRes029_PQ 1215

LowRes030_PQ 1215

LowRes031_PQ 1215v2

LowRes032_PQ 1215v2

LowRes033_PQ 1215

LowRes034_PQ 1215

LowRes035_PQ 1215

LowRes036_PQ 1215

LowRes037_PQ 1215

LowRes038_PQ 1215

LowRes039_PQ 1215

LowRes040_PQ 1215


















M A N C H E S T E R





BUSINESSES











0161 669 4272


APPLY NOW

039_PQ 1215_PQ 1209 000 30102015 1244 Page 7


REGISTER NOW




FEE pound190



Immediate feedback

Available weekends

040_PQ 1215_PQ 1209 000 30102015 0919 Page 7

LowRes001_PQ 1215

LowRes002_PQ 1215

LowRes003_PQ 1215v2

LowRes004_PQ 1215

LowRes005_PQ 1215

LowRes006_PQ 1215

LowRes007_PQ 1215

LowRes008_PQ 1215

LowRes009_PQ 1215

LowRes010_PQ 1215

LowRes011_PQ 1215

LowRes012_PQ 1215

LowRes013_PQ 1215

LowRes014_PQ 1215

LowRes015_PQ 1215

LowRes016_PQ 1215

LowRes017_PQ 1215

LowRes018_PQ 1215v2

LowRes019_PQ 1215

LowRes020_PQ 1215

LowRes021_PQ 1215

LowRes022_PQ 1215

LowRes023_PQ 1215

LowRes024_PQ 1215

LowRes025_PQ 1215v2

LowRes026_PQ 1215

LowRes027_PQ 1215

LowRes028_PQ 1215

LowRes029_PQ 1215

LowRes030_PQ 1215

LowRes031_PQ 1215v2

LowRes032_PQ 1215v2

LowRes033_PQ 1215

LowRes034_PQ 1215

LowRes035_PQ 1215

LowRes036_PQ 1215

LowRes037_PQ 1215

LowRes038_PQ 1215

LowRes039_PQ 1215

LowRes040_PQ 1215


REGISTER NOW




FEE pound190



Immediate feedback

Available weekends

040_PQ 1215_PQ 1209 000 30102015 0919 Page 7

LowRes001_PQ 1215

LowRes002_PQ 1215

LowRes003_PQ 1215v2

LowRes004_PQ 1215

LowRes005_PQ 1215

LowRes006_PQ 1215

LowRes007_PQ 1215

LowRes008_PQ 1215

LowRes009_PQ 1215

LowRes010_PQ 1215

LowRes011_PQ 1215

LowRes012_PQ 1215

LowRes013_PQ 1215

LowRes014_PQ 1215

LowRes015_PQ 1215

LowRes016_PQ 1215

LowRes017_PQ 1215

LowRes018_PQ 1215v2

LowRes019_PQ 1215

LowRes020_PQ 1215

LowRes021_PQ 1215

LowRes022_PQ 1215

LowRes023_PQ 1215

LowRes024_PQ 1215

LowRes025_PQ 1215v2

LowRes026_PQ 1215

LowRes027_PQ 1215

LowRes028_PQ 1215

LowRes029_PQ 1215

LowRes030_PQ 1215

LowRes031_PQ 1215v2

LowRes032_PQ 1215v2

LowRes033_PQ 1215

LowRes034_PQ 1215

LowRes035_PQ 1215

LowRes036_PQ 1215

LowRes037_PQ 1215

LowRes038_PQ 1215

LowRes039_PQ 1215

LowRes040_PQ 1215

PQ magazine, December 2015

Documents

Transcript of PQ magazine, December 2015