In the words of the ACCA,F1 examiner,“success in the F1/FAB paper is dependent on accumulating a reasonable knowledge of a range of diverse subjects.As each of these subjects are disciplines in their own right,there is a vast array of material and no prospective candidate can possibly know every fact or understand every concept fully.”

With such a huge amount of material to work through anything that helps to understand more efficiently and effectively will be of great benefit to us and it will also help us apply our knowledge in the exam room.One tip I give my AVADO ACCA F1 students is to keep up-to-date with the news and,more importantly,to align news stories to your studies.

For example,take the recent forced removal of passenger David Dao from a United（Airlines）flight.This incident can be linked to many F1 syllabus areas,such as stakeholders or internal controls.However,my thoughts were immediately drawn to Corporate Codes of Ethics.Surely United has such a code in place（a Google search can confirm this）and,if so,is it being implemented effectively across the business?

This leads me to a couple of questions highlighted by the F1 examiner in recent exam reports that were not answered well by candidates.

Q1.以下哪一项应纳入企业道德准则？

A）A detailed description of all of the commercial objectives of the company.

B）The consequences for employees of violating the standards of behaviour expected of them.

C）A summary of the responsibilities of the individual directors of the company.

D）A list of laws and regulations with which the company will comply.

关于美国案例，道德规范应该概述企业的使命，价值观，目标和所有员工理解并能适用于他们工作生活的核心伦理原则。将这些基本知识应用到问题1中，我们可以排除选项A，因为它对于道德行为准则来说只会太详细。我们可以排除选项C，代码将适用于所有员工。我们也可以对选项D进行规则，因为包括公司将遵守的所有法律和法规并不实际。

剩余的选项B必须是正确的，并且道德守则往往包括对违反规则的雇员的后果。

这里有三个关键的学习要点-

第一，将现实世界应用于我们的学习中来，有助于加强我们的理解;

其次，排除不正确的答案是帮助您选择正确答案的重要考试技巧;

第三，你应该用问题来建立知识和理解。

当我们得到一个错误的问题时，我们会有效地学习，然后弄清楚为什么我们错了。

Have a look at this second question relating to corporate codes of ethics:

Q2.以下哪一个是确保实施企业道德准则中规定的最低标准行为的最有效方法？

A）Issuing a statement from the board of directors stating that the organisation will expect compliance with the code by all staff.

B）Introducing appropriate control systems and communicating the serious consequences of breaches of expected standards.

C）Ensuring that the code is communicated across the whole organisation,and reminding staff of its provisions in ongoing training.

D）Emphasising the benefits to the organisation of compliance with the code,including a higher level of trust by stakeholders.

我认为这是一个棘手的问题，因为所有的答案都是合理的。然而，尝试着重于问题要求-确保代码行为标准的实现是最有效的方法。查看这个问题的答案看看2016年十二月ACCA F1考官的报告，请阅读其报告，因为他们是一个特备重要的文件，可以让你深入了解F1考试，并给予学习提示和实践联系。

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