Company secretaries/governance professionals must understand the significance and relevance of accounting information and the process by which it is acquired.
In the boardroom, our members contribute to the analysis, presentation and interpretation of corporate financial performance and results, including the implications for the organisation, shareholders and stakeholders and for effective corporate governance.
This module develops the knowledge and skills necessary to undertake these professional responsibilities.
Download the Interpreting Financial and Accounting Information module syllabus.
View recent exams to practise the types of questions that you might face in the exam. You can then take a look at the mark scheme to compare the two and find out where you may need to do more study.
Exam session | Exam paper | Mark scheme | Examiner's report |
---|---|---|---|
Sample paper | View | View |
Not available for sample paper |
November 2019 | View | View | View |
We deliver a number of study support webinars for each exam session covering topics ranging from planning your study to exam strategy. You will get details of upcoming webinars via email. Each session is recorded so you can view it at a time to suit you.
For some sessions we can show examples of answers students wrote in the examination, complete with the grade the answer achieved.
Exam session | Question | Student answers |
November 2019 | Available after the November exam | Available after the November exam |
You are able to view example answers to exams from the previous version of the qualifying programme in the ‘CSQS exam archive’ section.
Below you can find links to other resources which you can use for wider reading in your studies.
Suggested wider reading from our website
Here are some useful resources you can access using your MyCG student member login:
The Company Secretary: Building trust through governance
In 2013 we worked with Henley Business School to explore how company secretaries help organisations create trust through governance, and the skills and knowledge that they need.
You can download a copy of the report, watch videos summarising the findings and access a range of related filmed talks and published articles here.
Conflict and tension in the boardroom
This report was a further collaboration with Henley Business School. The research sought to understand why tensions and conflicts arise in board rooms, and offered practical suggestions for how to harness and manage these forces.
You can download a copy of the report and view a short video here.
Next Generation Governance
This research examines the perspectives of millennial and generation Z company secretaries, in contrast to more established practitioners. We wanted to identify similarities and differences in members’ understanding of the role of governance.
You can view a video and download the report here.
The future of governance: Untangling corporate governance
Chris Hodge, Chartered Governance Institute Policy Adviser and former Director of Corporate Governance at the Financial Reporting Council, considers how the UK corporate governance framework has been stretched to perform a role that was never intended when the Cadbury Committee reported twenty-five years ago.
You can view a video and download the report here.
FT-ICSA Boardroom Bellwether surveys
The FT–ICSA Boardroom Bellwether is a twice-yearly survey of FTSE 350 companies that seeks to gauge the sentiment inside UK boardrooms. It canvasses the views of their company secretaries to find out how boards are responding to the challenges of the economy, market conditions and the wider business and governance environment.
Read a summary of the most recent survey and download past reports here.
Minute-taking guidance
This minute taking guidance was developed through a series of discussions with experienced minute takers from both corporate and not-for-profit sectors. It provides up to date expert advice about all aspects of the process from preparing the agenda to the storage of the finished documents, and has a wealth of handy tips about how to avoid some of the pitfalls that can face those taking minutes of meetings.
You can listen to a podcast and download the guidance here.
Effective Board Reporting
Research from The Chartered Governance Institute and Board Intelligence suggests that, in many organisations, board packs are a barrier rather than an aid. Too often they are dominated by inward- and backward-looking detail, rather than the sort of information that will help the board to plan its future strategy. Furthermore, the sheer volume of information that board and committee members are presented with makes it unlikely they can read it all, let alone absorb it or pick out the key issues.
Download the report and related further reading suggestions here.
Other suggestions