Aim
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 nonfinancial
data, exercise professional and ethical judgments, draw conclusions and
make recommendations.
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, analyses and evaluation. It also requires events and issues to be put into
context in such a way that judgement 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.
