ACCA F4 Technical Articles LW. All Variants

by Eduyush Team

This article provides a list of ACCA F4 Technical Articles LW. The focus is on the syllabus for England and the global version of the paper, though some articles may also be relevant to other versions.  

The topics covered include articles for England, Global, Singapore and Malaysian Law variants. This list will be updated regularly as new articles are published, so please bookmark it and check back often. Good luck with your studies.
 

F4 Technical Articles

ICC introduces new international commercial terms

Relevant to LW (GLO)

International Commercial Terms - or 'Incoterms' 

are often found in international trade contracts. These terms address the issues that arise when two countries exchange goods and services across borders, which can sometimes mean different rules apply depending on where you live (the country). 

Bribery Act 2010

Relevant to LW (GLO) and LW (ENG)

The Bribery Act 2010 places a significant responsibility on accountants to ensure that bribery does not occur in their organization. This article looks at how reviewing organizational risks for this act and implementing adequate procedures/controls will help avoid any instances of corrupt practices from happening within your business or government office.

Focusing specifically upon Scotland's perspective under sections 1(1) & (2), which provides reference both internally as well externally towards other countries' legislation when dealing with cross-border transactions involving certain types Of recognized offices outside Scottish jurisdiction but still subject matter jurisdiction; specific rules have been laid out describing what conduct may be investigated according to its nature.

Company Directors Disqualification Act 1986

Relevant to LW (ENG)

The company director is a position of great responsibility, and it's essential to make sure you're qualified for the job. The law was created to prevent unsuitable individuals from acting as directors, but how does this work? 

Criminal Finances Act 2017

Relevant to LW (ENG) and (GLO)

The Criminal Finances Act 2017 creates a new offence of corporate failure to prevent the facilitation of tax evasion. This article looks at this act and how it will affect businesses in Great Britain.

Critical aspects of the law of contract and the tort of negligence

Relevant to LW (ENG) and LW (GLO)

This article will explore the similarities and differences between contract law, also known as the tort of negligence (or "Negligence") in some countries. The contract is a civil wrong that arises when one party fails to fulfil their obligations under an agreement with another person or institution - namely you! 

The Money Laundering Regulations 2017

Relevant to LW (ENG) and (GLO)

The Money Laundering Regulations 2017 have introduced several significant changes to UK law. These include increased penalties for violations and the ability, with some exceptions granted on application by authorities or companies themselves under certain circumstances. To require those who participate in illegal moneymaking schemes like corruption and other crimes against humanity to stop doing so immediately upon request while also being able to block their funds from being used again if they're discovered engaging in infractions such as tax evasion.

The Supreme Court

Relevant to LW (ENG) and LW (GLO)

The House of Lords was replaced by a new Supreme Court on 1 October 2009, making it the highest court in England and Wales.

Companies Act 2006 – part 1

Relevant to LW (ENG) and LW (GLO)

The Companies Act 2006 is a crucial piece of legislation for any lawyer looking to work in England and Wales, so it's vital that you understand its contents.

Companies Act 2006 – part 2

Relevant to LW (ENG) and LW (GLO)

The new Companies Act 2006 has introduced significant changes to how companies are structured. These provisions relating directly to articles of association will be the main focus of this article. However, there's also discussion on shareholder resolutions and appointment powers for directors' under shareholders nominees as well as protection against fraudulently preferred shares, which could not only harm investors but effectively remove any control they might possess over business operations if Directors fail properly implement such measures into their policies 

Damages

Relevant to LW (ENG) and LW (IRL) 

An examination of how the law of damages applies to contract law.

The tort of negligence

Relevant to LW (ENG) and LW (IRL) 

The tort of negligence is a broken legal system that allows people to claim compensation for injuries sustained due to carelessness or neglect. Nowadays, you can seek damages if someone has caused injury through their mistakes--the only thing left behind in this process are pain and suffering factors which will determine how much money each person deserves according to what degree they experienced during treatment before passing away etc...

The claimant must prove four things: 1) That they were injured, 2)- Who did it happen to, and 3); Why wasn't the defendant able (or supposed to)? And 4.) If there were any contributing circumstances, such as medical issues beyond someone's control

Formation of companies under the new Companies Act 2011

Relevant to LW (LSO) 

The new Companies Act (CA) 2011 replaces the old laws similar to England's 1948 Company Law. Nowadays, companies in Lesotho are incorporated under this legislation instead of their own country's version of CA 2000 or registers achieved through bilateral agreements with other countries where they may have been formed previously. 

However, there is still some discussion on how these organizations operate, given that certain aspects, such as shareholders, must follow one set process. In contrast, others like directorships carry different implications depending upon what type you choose, so please read carefully before making any decisions!

Promoters

Relevant to LW (LSO) 

The article discusses the duties of company promoters and breaches in those obligations. It also covers remedies available to companies when they're wrongfully negligent or has been frauded with their business practices.

The input for this question focuses on Section D4a) from the LSO study guide- "Explain how you can recognize whether someone is acting as your representative". The output has more detail but stays true by only including relevant information.

Malaysian Companies Act 2016: an overview

Relevant to LW (MYS)

The Companies Act 2016 (CA2016) is a significant reform to the landscape of company law in Malaysia. The changes and updates that this act brought about have been drastic, with almost all aspects being overhauled for better efficiency or legislation-compliance purposes; these include, among others - mergers & acquisitions procedures such as notice periods before merging companies, etcetera. This article will provide an overview of what exactly was altered by CA. 

Winding up

Relevant to LW (SGP)

Specifically, this article discusses the Insolvency, Restructuring and Dissolution Act 2018, which deals with the winding up and rescue of companies.

Changes in Singapore company law

Relevant to LW (SGP)

An overview of the recent review of Singapore's company law and regulatory framework.

Elements of corruption in Singapore

Relevant to LW (SGP)

Singapore has a tough stance against corruption. Sections 5 and 6 of the PCA create the offence of corruption.

Restraint of trade in Singapore

Also available as a podcast on iTunes

Relevant to LW (SGP)

Restraint of trade clauses in Singaporean employment contracts is governed by case law rather than legislation. These standard legal practices can be found throughout various agreements- such as sales or business transactions -and they generally restrict what parties may do about their relationship. At the same time, it lasts, often focusing on "restraints" (or limitations) that clip one party's abilities after signing an agreement with another individual/company.

Spandeck vs DSTA

Relevant to LW (SGP)

The case of Spandex Engineering (S) Pte Ltd v Defence Science & Technology Agency (DSTA) has significantly impacted the law in Singapore.

Understanding corporate capacity

Relevant to LW (SGP)

A look at whether a company can enter into a valid transaction under the doctrine of ultra vires.

Unfair preference by companies

Relevant to LW (SGP)

The importance of not favouring one creditor over another when a company is insolvent.

Study support videos

F4: exam changes

As of November 2014, F4 will be undergoing essential changes, explains Lucy Moore, learning support manager at ACCA.

Exam technique

F4 (ENG) – A guide to using the examiner's reports

The F4 exam is tricky, but with these tips, you'll be able to tackle it head-on! The first step in tackling any challenge or obstacle worth it's salt always starts by understanding how they work. This guidance document will help clarify what information from the examined students' reports should best assist your revision phase as directed through study-support guides so that all may prosper together on test day.

F4 (ENG) – A guide to reflection for retake students

The following guidance will help you if your F4 (ENG) exam has been taken and passed, but now it's time for retakes. This document will walk through what steps are involved in retaking this test; we recommend reading up on our retake guides before starting!

Examiner's approach article to LW (ENG) and (GLO)

This article will help you prepare for the on-demand computer-based exams LW (ENG) and GLO offer. The content of these tests is explained in more detail here with a helpful guide to studying strategy!

Closing comments

We hope you have found this list of articles helpful as you prepare for your ACCA F4 LW examinations. Candidate success in these exams is essential, and we want to do everything we can to help you achieve the best possible outcome. 

Please bookmark this page and check back often, as we will regularly update it with new content. In addition to studying from approved textbooks and attending coaching classes, reading technical articles such as these is an excellent way to ensure that you are well-prepared for your exams. Best of luck with your studies!

Links

For students in India - paperback copies. LW Global, LW England

For students in India and global - Digital books

BPP online coaching


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Knowledge level. Questions? Answers.

In fact, it gets easier when you are doing a job. The exams are called Applied Knowledge exams. You need to apply your knowledge to the exams. Suppose you are working in an accounting role. In that case, many work roles will translate into theory and your ability to understand concepts will be far more manageable.

The exams for the knowledge level change every September and are valid for one year. If you are taking your exams after September, we strongly recommend studying with the updated study materials

If you can meet the pre-booking requirements of ACCA . Remote exams offer increased convenience, flexibility and comfort. Find out what exam options are available in your location on ACCA site.

Both BPP and KAPLAN are ACCA-approved books.

As a thumb rule, if you need easy language start with KAPLAN, if you need more conceptual knowledge, go for BPP.

It is also a great idea to pair the KAPLAN study text with BPP practice & revision kits. This will give you clarity on concepts and plenty of tricky practice questions.

If you have a strong base in accounting and have a passion for tallying your balance sheet, you can use the BPP books and KAPLAN exam kit.

On the other hand, if you lack conceptual clarity on bookkeeping, we recommend using the free ACCAX lectures first to gain conceptual clarity. Subsequently, take a BPP online course on F3 to help you go through the syllabus in detail.

The price of the ACCA study materials for knowledge level differs on the format and the publisher. The price estimates are

Ebooks set of 2 books

BPP - approx 1850 INR to 1950 INR

KAPLAN - approx 2900 INR to 3100 INR

Paperback set of 2 books including shipping

BPP - approx 2900 INR

KAPLAN - approx 3800 INR

Yes you can become a member of the Chartered Accountants Australia and Newzealand once you fulfil the following criteria.

1) You are residing in Australia or Newzealand

2) Submit a Letter of Good Standing from ACCA. The letter must be dated within 3 months of the date of your application

3) Have at least 5 years of work experience in finance and accounting post admittance to ACCA. This must be backed by your employer's attestation.

4) Two CA references from CA ANZ Members

CPA Canada signed the Mutual Recognition Agreement (MRA) with ACCA (the Association of Chartered Certified Accountants) in 2011.

In 2020, CPA Canada activated the withdrawal from the existing MRA because it intended to agree to a fresh MRA with ACCA. The withdrawal of the MRA is applicable from April 30, 2021.

No new timelines have been given for when the new MRA will come in.

We would advise Indian CA's to apply using the MRA with CPA Canada directly rather than the ACCA route