Financial Reporting and Governance

About

This module covers the range of financial reports and statements that different organisations need to produce and why. It examines the uses of accounting ratios, and their limitations, and the different types of company and trust, including how they can be financed and how they are accounted for. This financial reporting content is covered within the context of corporate governance codes and principles and how these are developing.

• Download the Financial Reporting and Governance syllabus.
• Download the full International Finance and Administration syllabus.

Study text

Exam material

In the table below you will find:

• Exam paper - this is the paper that was set at the exam session
• Mark scheme - this is the document markers used to assess students' answers
• Examiner's report - this is the examiner's comment on the examination performance
• Student answers - for some sessions we can show examples of answers students wrote in the examination
• Pass rates - These pass rates refer to exams from the United Kingdom, Republic of Ireland and Associated Territories (all territories administered by the Chartered Governance Institute’s office in London).