P5, ADVANCED PERFORMANCE MANAGEMENT
Changes to the P5 syllabus are detailed below in Table 11.
Table 11 – Changes to the P5 syllabus effective from September 2016
 

Section and subject area

Syllabus content

A Strategic planning and controlThere are still 5 subject areas, however these have been reordered.
A1b has been changed to ‘Discuss the role of performance measurement’
A1d has been deleted and the subsequent learning outcomes reordered
A1e now includes the models from E2a
A1g was formerly F2a
A2 was formerly D1
D1b, c, e and f have been deleted and the remainder reordered under A2
A3 was formerly A2
A3b is now focused on the use of variance analysis in performance measurement
The former A2c has been deleted
A4 was formerly A3
There have been some deletions, additions and reordering
A4b was A4a from the previous syllabus
A4f was A4e from the previous syllabus
A4e was F2c
A4g was C1e
The former A3c and A3e have been deleted
The former A4b and A4c have been deleted
A5a has been rephrased
A5b has been rephrased
A5c has been replaced with the former F1b and input/output analysis has been deleted

B External influences on 
organisational performance

 

Subject area B1 has been renamed
B1a has been deleted and subsequent learning outcomes have been reordered
Subject area B2 has been renamed
B2aiii has been deleted
B2b has been deleted

C Performance measurement 
systems and design

 

C1e has moved to A4g
C1g has been deleted
C2c has been replaced with a new learning outcome
C3c was formerly A4d and the previous C3c is now C3d
C4b is a new learning outcome focused on how data can be used to misrepresent performance
C4c was formerly F2d
D Strategic performance 
measurement
D1 has moved to A2 and the subject areas have been consequently reordered
The former D2b and D2f have been deleted
D1bi has been added and the subsequent list of performance measures renumbered
D1e was formerly D2g and has been rephrased
D3 was formerly D4
The former D4b and D4c have been deleted
D3c was formerly F1c
D3d has been amended slightly to include ’eg the use of targets’
The former D5b and D5c have been deleted
D5 was formerly D6
The former D6b and D6d have been deleted
D5b has been amended to include reference to the costs of quality
D6 is now the previous D7 and D8 combined
D6a and D6b are new learning outcomes which link together a number of the former learning outcomes
D7 was formerly D9
The former D9b has been deleted
D7b has been added
E Performance *uation 
and corporate failure
E1d has been deleted
E2a has been moved to A1e
E3 has been reordered
 

Former syllabus area (F)
F1a, F1d, F2b have been deleted
F1b has been moved to A5c
F1c has been moved to D3c
F2a has been moved to A1g
F2c has been moved to A4e
F2d has been moved to C4c