AimTo ensure that candidates can provide advice in respect of complex business issues inthe form of a written report. The objective of the Case Study is to assess candidatesunderstanding of complex business issues and their ability to analyze financial and nonfinancialdata, exercise professional and ethical judgments, draw conclusions andmake recommendations.A. The Case Study ApproachThe case study approach is based on a vision of a newly qualified accountant as:1. A rounded business professional capable of contributing real value in businessmanagement;2. A professional accountant with the core values that enable him to act in the publicinterest as well as the interest of his employer and or client; and 3. Someone possessing the competencies that include sound knowledge and highervalue technical skills expected of a finance professional. Case Study is an integrated approach to the subject matter bringing together andsynthesising streams of knowledge and skills into an assessment approach. Thisapproach embraces competences that are not generally tested in individual examinationpaper. The case study will present candidates with more information than in a conventionalexamination question and in an unstructured way that requires a process offamiliarisation, analyses and evaluation. It also requires events and issues to be put intocontext in such a way that judgement would be made and communicated to a third partyor a more senior member of staff. Candidates will be required to apply underpinningbusiness and accounting knowledge and skills in the process of creating an output.B. Main competenciesThe competencies that will be assessed under the Case Study paper include:1. The core technical knowledge, skills, and practical application acquired at theFoundation and Skills levels;2. The technical, analytical, evaluative, and integration skills from the Professional level;and3. The advisory, judgmental, and communication skills acquired through practical workexperience.
