To ensure that candidates can provide advice in respect of complex business issues in
the form of a written report. The objective of the Case Study is to assess candidates’
understanding of complex business issues and their ability to analyze financial and non-financial data, exercise professional and ethical judgments, draw conclusions and
A. The Case Study Approach
The case study approach is based on a vision of a newly qualified accountant as:
1. A rounded business professional capable of contributing real value in business management;
2. A professional accountant with the core values that enable him to act in the public interest as well as the interest of his employer and or client; and
3. Someone possessing the competencies that include sound knowledge and higher value technical skills expected of a finance professional.
Case Study is an integrated approach to the subject matter bringing together and synthesising streams of knowledge and skills into an assessment approach. This approach embraces competences that are not generally tested in individual examination paper.
The case study will present candidates with more information than in a conventional examination question and in an unstructured way that requires a process of familiarisation, analysis, and evaluation. It also requires events and issues to be put into context in such a way that judgment would be made and communicated to a third party or a more senior member of staff. Candidates will be required to apply underpinning business and accounting knowledge and skills in the process of creating an output.
B. Main competencies
The competencies that will be assessed under the Case Study paper include:
1. The core technical knowledge, skills, and practical application acquired at the Foundation and Skills levels;
2. The technical, analytical, evaluative, and integration skills from the Professional level; and
3. The advisory, judgmental, and communication skills acquired through practical work experience.