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ACCA P1 – Governance, Risk and Ethics (GRE)

The P1 paper, Governance, Risk and Ethics(formerly Professional Accountant) ensures you have a thorough understanding of governance, internal control, compliance and risk management as an accountant.

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P1 Syllabus Information


Aim of the syllabus

The aim of the P1 syllabus is to enable accountants to apply relevant knowledge and skills (and exercise professional judgement) relating to governance, internal control, compliance and risk management in the context of an overall ethical framework with an organisation.

Topics covered

  • Governance and responsibility
  • Internal control and review
  • Identifying and assessing risk
  • Controlling risk
  • Professional values and ethics.
  • Exam date: 10th December 2014
  • Exam entry dates: find out more
  • Exam duration:3 hours, plus 15 minutes reading time

  • You must have completed, or be about to complete the Skills Module (papers F4, F5, F6, F7, F8, F9)
  • You can sit this, with up to three other papers in any one exam sitting

P1 is a core paper and builds upon material examined at F1 Accountant in Business. It also has links with the two audit papers (F8 and P7 ).






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P1 Governance, Risk and Ethics