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RELEVANT TO ACCA QUALIFICATION PAPERS P1 TO P7

2012 ACCA

Professional marks

Between four and six professional marks have been introduced into each of the

Professional level papers. These are to allow students to demonstrate and

examiners to assess - particular skills and capabilities which employers expect

ACCA members to possess on qualification.

Professional marks will be awarded in all Professional level papers. They will

be awarded for capabilities and skills which are in addition to - and separate

from - synthesis and evaluation, which are the level three intellectual level

capabilities identified in the Study Guides. Professional marks are awarded for

the overall quality of answers, and for effective professional communication

skills. These will be determined by the strength of arguments, the use of logic,

sensitivity to the intended target audience, and for structure and presentation.

More specifically, they may be awarded for:

introducing an answer clearly by scene setting laying out keyobjectives in the context of the specific requirements and the intended

target audience

showing the ability to form and support opinion and alternativeviewpoints through the use of valid and reliable sources of evidence and

through cogent argument and counter-argument generating ideas and combining or adapting theories and information,

from diverse and abstract sources, to arrive at a solution or gain a new

insight

exercising professional judgement and an ethical approach to providingadvice in line with:

- relevant legislation, regulation, and standards- stakeholders interests

- stated objectives

analysing and presenting information in the context of the views,perceptions, and anticipated reactions of the intended audience ordifferent stakeholders

drawing together the main themes of an answer and appropriatelyselecting the main points of an argument to arrive at a valid and

properly supported overall position on a question or requirement, which

fairly reflects the content of the main body

communicating effectively and efficiently including: identifying the intended purpose of an answer or document identifying its intended users and their needs preparing and using the appropriate type of document in an answer

using a logical and appropriate answer structure or format

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PROFESSIONAL MARKS

OCTOBER 2007

2012 ACCA

judging the tone or nature of background information and of technicallanguage

assessing where and how much detail is required as appropriate adopting clear, concise, and precise methods of presentation, both in

verbal and numerical contexts.

Not all the above will be assessed in each paper, but they indicate the kind of

capabilities that candidates might be required to demonstrate. It will be clearly

indicated within the question requirements where professional marks are

allocated in each paper.

In total, there will be four to six marks awarded within each paper at the

Professional level for the above professional capabilities. If assessed in SectionB, where questions are optional, there will always be the same professional

marks awarded for each question in that section. This ensures that candidates

can potentially earn the same number of professional marks, regardless of

their choice of questions.