下面是名師總結的2015年12月ACCA考試P1的Important Topics，不可完全依賴，僅供參考哦。
① Public sector organization; transparency principles: Dec 2014-Q2
② Risk appetite and risk awareness; business risk and financial risk; mandatory and voluntary disclosure in annual reports: June 2014-Q2
③ Sustainability concepts; risk and risk management strategies; internal control implementation; main roles of internal audit: Dec 2013-Q1
④ Rules and principles-based approaches; agency; small company exempt from Sarbanes-Oxley Act: Dec 2013-Q2
⑤ Risk assessment; fiduciary duty; financial risk in large company : June 2013-Q3
⑥ Social footprint; risk diversification; fundamental principles of professionalism；strategic and operational risk; board`s responsibilities for internal control:Dec 2012-Q1
⑦ Tucker`s ‘five question model’; stakeholders classification; stakeholder claim:Dec 2012-Q4
⑧ Risk appetite; seven step model; purposes of internal control system; accountability; Mendelow framework; agency relationship; format of briefing notes; June 2012-Q1
⑨ Corporate code of ethics; voluntary and mandatory disclosure; environmental risk management; subjective and objective risk assessment; ‘health and safety’ risk: ALARP principle: Dec 2011-Q1
⑩ Risk assessment; TARA framework for managing risks; correlation between risks; culture of risk awareness: June 2011-Q2
? Charities differ from public listed company; rule of audit committee:June 2011-Q3
? Conflict of interest; non-executive director; typical contents of a ‘best practice’ corporate governance report: Dec 2010-Q3
? Liquidity risk and liquidity risk management; risk embeddedness; voluntary supplier payment policy: Dec 2010-Q4
? Remuneration committee; components of executive reward package; Construction of an ethical case: June 2010-Q2
? Difference between a family business and public listed company; governance issues of insider-dominated business: fundamental principles of professionalism: professional and ethical dilemma:June 2010-Q4
? Tucker`s model for decision-making; draft a statement; ethical arguments from stockholder and stakeholder perspective; difference between mandatory and voluntary disclosures in the annual reports; benefits of disclosure of voluntary information in annual reports: Dec 2008-Q1
? Features of a rules-based approach; construct an argument for rules-based approach used in developing countries; Sarbanes-Oxley Act; contents of an external report on internal controls; external reporting requirements on internal controls: June 2008-Q4
? Stakeholder definition and importance of identifying all the stakeholders; compare and contrast ‘pristine capitalist’ position with the ‘social contractarian’ position; fiduciary responsibility; Dec 2007-Q4
? Codes of professional ethics; definition and importance of integrity; explain and contrast a deontological with a consequentialist based approach to business ethics: Pilot paper-Q3
? Normative-instrumental forms of stakeholder theory; conventional and pre-conventional moral development perspectives; comment on legitimacy of the religious group`s claims: Pilot-Supplementary Section B-Q1