F4

Q：在合同法中，考生需要了解关于anticipatory breach的知识吗？

A：Yes, as this is part of breach.

Q:如果在答题时只引用一个案例，会不会更高效简明？

A: One case is enough per issue. If candidates state the principle and cite the name, it isn't necessary to describe the facts of the case. Cases should be cited to support the law but they are not necessary - examples are fine too. They can be used to show the candidate understands the point of law.

Q：学了会计法有什么优势吗？

A：Accountants need to understand the general legal framework and specific areas relating to business so that they can recognise where a legal issue has arisen and then be able to employ a specialist for legal advice.

The F4 Corporate and Business Law syllabus focuses on legal issues relating to business that are of most concern to finance professionals.

Q：为什么只ACCA F4提供了英国和全球机考？

A：This is due to demand by students. Over 75% of students sit the English and Global versions of the F4 exam. The remaining 25% of students sit the exam across 14 other variants. It wouldn’t be feasible to move these variants to a CBE model.

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