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October 2021
IN THIS ISSUE A note from the Editor
20 Education bootcamp Virtual event puts digital transformation centre stage
Hope you like our front cover. We thought we could cheer up those of you waiting for exam results with some people who have actually made it from PQ to NQ. One day those balloons really will be up there for you! A big thumbs-up go to the ACCA for the smooth running of the September exam sitting. The Action Plan worked! It’s weird just talking about what was in the exam papers, rather than about the problems surrounding the sitting. That’s a good weird. CIMA has also introduced an innovative support programme in the form of ‘the Class of ‘21’. We will be following this development with interest (see page 37). We are also putting the final touches to our fifth annual conference with LSBU – go to https://tinyurl.com/3ztjcpuk. I had some sad new this month. My good friend Patrick Yan passed away. A wonderfully charming man, he was always a big champion of PQ magazine. He pushed us to change the website and go more digital, and was a critical friend, but always a friend. I will miss his kind smile and genuine warmth. Graham Hambly, Editor and Publisher, PQ magazine
21 ACCA spotlight AI throws up new ethical challenges for accountants
News 04 ACCA exams Association’s ‘Action Plan’ ensures smooth running of most recent exams
10 Ethics What is cheating? Some students seem to be unable to tell right from wrong, a new study has found
05 KPMG initiative Big 4 firm has ambitious targets for getting working class staff to the top levels
12 Tech news Xero launches new tax planning tools
06 ICAEW exam results Pass rates up for the case study 08 AAT Level 3 changes Association splits AVSY into two exams – ADSY and SPSH 09 Back to Basics Have you checked out our free study webinars? You really should!
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Features, etc 14 Have your say Why CIMA’s FLP is the way forward; Covid exam woes; a pat on the back for ACCA; plus our social media round-up 17 CIPFA spotlight Advice for those looking to rise to the top 18 TaxWatch report Tech giants are selling Africa short
22 ICAEW spotlight How the institute ensured the incomplete July case study exams were marked fairly 23 AAT syllabus changes So should you switch to Qual ‘22 from AQ 2016? We explain the pros and cons of doing so 24 ICAEW exams Kieran Doe explains how to ace the case. He should know – he got 92% in it! 26 Study advice Tutor Rebecca Wright explains why you should manage the expectations of those around you 28 Flexed budgets How to tackle exam questions on a subject many students struggle with 30 Measuring assets Cost or value? Sarah Ardiles andTom Clendon discuss the whys and the wherefores 31 Wellbeing Why writing to yourself can be good for your mental health 32 Award winners Mindful Education scoops a hat-trick of prizes; and this month’s question for Tom focuses on non-controlling interests 34 ACCA APM exam How should companies reward an employee? Geoff Cordwell discusses a topic that’s far from simple
p22 36 p22 Health service initiative The NHS is looking to boost efficiency through the new One NHS Finance 37 CIMA spotlight Introducing the Class of ‘21, a new support programme to help students 38 ACCA PM exam Regression analysis, and how it helped the GB Olympics team 41 Careers Life at FME Learn Online; Agony Aunt Karen Young’s career advice; and our book review 42 Fun The lighter side of life; and more great PQ giveaways The columnists Lisa Nelson About Time: why your timing is so important 4 Robert Bruce How we are shaping a world changed by Covid 6 Prem Sikka Why audit firms should face harsher sanctions 8 Anna Kate Phelan Tech can keep you happy and healthy 10 Vikki Bean Taking the pain out of the transformation to MTD 12
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PQ Magazine October 2021
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Study CIMA, choose HTFT Studying CIMA? Our HTFT live, HTFT on-demand and HTFT play resources are all here to help you prepare for, and pass, your exam. HTFT live: join our expert tutors live online for interactive Masterclasses, designed to support your application of syllabus knowledge. HTFT on-demand: drive your learning, with full flexible resources that you control HTFT play: Boxsets of topic recording and Proficiency exam-style practice assessments For more information visit: www.htftpartnership.co.uk/courses/cima
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.SMR YW SR XLI 2SZIQFIV JSV XLI [SVPH W FMKKIWX FSSOOIITMRK IZIRX ñÕ ĔčĆŘ Ć²İëÕʴĴ˲ĆÕ ÕŕÕčļ ÑÕÑõ˲ļÕÑ ļĔ ÊĔĔăăÕÕĭÕİĴ ļ²ăÕĴ ĭĆ²ËÕ ŕõİļŁ²ĆĆŘ ÑŁİõčë ;ĆĔÊ²Ć ĔĔăăÕÕĭõčë ¥ÕÕă ʅļñʴɾɿļñ ]ĔŕÕČÊÕİ ɿɽɿɾʣ AĔĴļÕÑ ÊŘ ļñÕ EčĴļõļŁļÕ Ĕê ÕİļõêõÕÑ ĔĔăăÕÕĭÕİĴ ²čÑ ĴŁĭĭĔİļÕÑ ÊŘ ļñÕ Č²āĔİ č²ČÕĴ õč ²ËËĔŁčļõčë ĴĔêļŖ²İÕ ²čÑ êõčļÕËñʞ ļñõĴ ÕŕÕčļ ĔêêÕİĴ ²č õčËİÕÑõÊĆÕ ²İİ²Ř Ĕê ļ²ĆÕčļÕÑ ĴĭÕ²ăÕİĴʞ ²ËļõĔč²ÊĆÕ õčĴõëñļĴ ²čÑ Łčĭ²İ²ĆĆÕĆÕÑ ĭĔĴĴõÊõĆõļŘʣ
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Tomorrow’s World – a brighter future for accountants? Join LSBU Business School and PQ magazine as we host our annual conference on Wednesday 24 November 2021. Following on from the theme of our last conference, we’ll be looking forward and exploring what the future looks like for accounting professionals with another boldly titled event covering a broad range of timely & relevant topics: Tomorrow’s World – a brighter future for accountants? We’ll also be celebrating the conference being in it’s 5th year and we’ll be joined by a host of special guest experts including... • Professor Christine Helliar • LSBU’s very own Joe Adomako • GAAPweb’s Andrew Robertson • Associate Professor Gavin Brown • Richard Simms of FA Simms • AAT President David Fredrick ... with many more to be confirmed! During the conference, we’ll explore... • The rise and rise of FinTech • Report on COP26 and its implications for accountants • Explore the current state of the jobs market for PQ and NQ accountants • Take a look at IFRSs and the impact of COVID-19 Due to the success of our last event, the conference will be delivered virtually and we hope you’ll join us from wherever you are in the world as we continue to shine a spotlight on the profession & the impact we have. We’ll update this page in the coming months as more speakers and sessions are confirmed so do stay tuned! Register here: https://lsbu-pq-brighter-future-for-accountants.eventbrite.co.uk
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It’s FLP for me!
I am writing to you at PQ magazine because I am a little confused. I read your front cover story on ‘New route to CIMA membership’ and thought why am I putting myself through all this stress when I could just sign up to the Finance Leadership Programme? It looks like it has lower fees and less exams than going down the traditional route. I just take the case study at the end of each level – right? I recently went online to check out what Craigo had to say on Facebook. He’s a fully qualified CIMA and he seems to be giving it the green light. If you are not good at exams then the FLP is for you, he said. Gone too is all the
pressure of OT exam day. Via the FLP you are assessed as you learn online at your own pace. The one downside Craigo could find was that you might not be as ‘exam practised’ when it comes to
the case study exam. I was also worried what the FLP might do the tuition marketplace in the UK. If employers are being encouraged to go down the FLP route it could create a two-tier system. The fact that CIMA is offering FLP undermining the current CIMA qualification. And we just don’t know if employers will think that those who took the ‘easier’ FLP route are properly qualified? Many FMCA’s who went down the traditional route might need some convincing, unless they like the idea of getting a CIMA-qualified cheaper! Name and email address supplied
Our star letter writer wins a fantastic ‘I love PQ’ mug! My Covid exam woe
Thanks PQ magazine, you are doing a great job. You often champion the student when things go wrong – like when the ACCA June session did not run as smoothly as we were all expecting. I have a query and I need you to take it to the ACCA. The thing is that ACCA is not allowing students who are Covid positive to attempt exams at centres, but neither are they shifting their exams to remote invigilation. I had booked my exams for the September session, but I was not feeling well so I took a PCR test, and tested positive for Covid. I emailed and called ACCA, asking if I could still sit the exam, but they couldn’t arrange special rooms at exams centres or allow me to take the exams from home. ACCA needs to have a policy in place so we know where we stand. I thought they also had contingency exams in place, so why couldn’t I be put forward for those? Name and email address supplied The Editor says: We will ask ACCA for a comment about this.
Well done, ACCA
I have been a big critic of ACCA and the lack of controls they’ve had in place at previous sittings,
for which the students have paid the price. I took AAA, concerned that the same issues would happen again. I’m pleased to say my exam went smoothly and given the lack of other comments about the usual delays (bar Limassol), it looks like
ACCA have finally got it right. Just such a shame it took so long for ACCA to put the changes in place (at our expense), changes that have been put forward by students, tutors, etc. for months if not years. Name supplied, via Facebook
ACCA’s action plan seems to have worked for the September sitting. There were problems in Cyprus though and we were sent this: “We were waiting for almost 3 hours for the exam to start at the exam centre in Limassol (Cyprus). Exam started around 11:40 instead of 9:00. Does anyone know if there is a point to claim mitigating circumstances for that? 3 hours of not being able to leave the premises for a snack in case the exam would start, not to mention that on the docket they ask the students to come 1 hour before, basically 6-7 hours with only some water and coffee, I was happy I did not faint until I reached my car at the end of the exam. For those that have exams in the next days: bring snacks with you and not just water, I hope all will go well in the next days but just in case.”
One stressed-up ACCA also went online to ask: “Does anyone know why ACCA insist on scheduling exams just after month end and just after school holidays? I’m starting to think it is a deliberate ploy to see if we can handle the stress of ridiculous workloads. Sorry rant over and now back to the books.” A fellow PQ said: “I have been asking myself the same question… challenging few weeks to say the least. I was up at 3.30am this morning doing my revision because panic is kicking in.” Another PQ explained: “You could sit 2 papers every 6 months. It is what we did when they weren’t quarterly. It gives you time off too!”
PQ Magazine PO Box 75983, London E11 9GS | Phone: 07765 386489 | Email: graham@pqmagazine.com Website: www.pqmagazine.com | Editor/publisher: Graham Hambly graham@pqmagazine.com | Associate editor: Adam Riches | Art editor: Tim Parker Contributors: Robert Bruce, Prem Sikka, Lisa Nelson, Anna Kate Phelan, Mike Day, Tony Kelly, Phil Gammon, Edward Netherton | Subscriptions: subscriptions@pqmagazine.com | Origination services by Classified Central Media If you have any problems with delivery, or if you want to change your delivery address, please email admin@pqmagazine.com
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careers PQ
Dear Karen Ask PQ’s agony aunt Karen Young when you need expert advice. Email your dilemma to graham@pqmagazine.com, and he will pass on the best ones to Karen THE QUESTION I have recently finished university and I am now starting to apply for graduate jobs. However, I have never had a professional job before, only part-time jobs and volunteering. How can I cater my CV and cover letter to show that I am still a strong candidate for the role even without the experience?
Life at FME Learn Online Jo Tuffill is an ACCA PM online tutor at the education provider, having qualified with ICAEW. She has a degree in Economics and Accounting from Bristol University and is a regular contributor to PQ magazine What time does your alarm go off? Let’s just say not very early now I work from home… What is on your desk? As well as the usual computer a knitted toy called ‘Godfrey Gadabout’, a present to welcome me back from my world travels many years ago. How long is your commute to that desk and is it better now? It’s a bit of a climb upstairs, but better than the commute I used to have. Do you have a favourite lunch? Greek salad. I have been known to have that most days when on holiday somewhere warm. What can you see when you sit
at your desk? Woodland views with a few deer roaming around trying to nibble at my roses. Which websites are your favourites? I’ve become addicted to Netflix and Amazon Prime – isn’t that the same for everyone? How many hours a week are spent in online meeting rooms? Not that many, I mostly chat on WhatsApp. Are you spending more time working now than normal? Yes my phone is my job, supporting students over WhatsApp. How do you relax? Running, yoga and pulling the odd tractor tyre at ‘fitness on the farm’.
What is your favourite tipple? Wine, in any colour. What’s your favourite TV show? Line of Duty, so many twists. What is the best film you have watched recently? Shawshank Redemption – again! Summer or winter? Winter, for skiing, I’ve really missed the slopes these past two years. Pubs or clubs? Pubs, because I like to chat. Do you have a hero? Nelson Mandela If you had a time machine where would you go? Back to the 1960s to meet my grandmothers. Sadly I never met either of them.
simply replacing one underrepresented group with another.
Starline, and Microsoft has Microsoft Mesh.
Pap Meet the hologram boss If you can’t meet your boss in person, what is the next best thing? A hologram of your boss maybe! WeWork, the shared workspace people, have teamed up with ARHT Media to roll out hologram functions to 100 of its buildings in 16 locations around the world. With Zoom fatigue becoming more common many companies believe that holograms and virtual technology will become more popular as people become frustrated with their screens. The major players are looking at holograms and 3D screens. Google has Project
Pap Apples offices stay shut US tech giant Apple is delaying the return to office until January next year, at the earliest. This follows the surges in Covid cases over the summer. Staff were originally told they would be heading back to the office for three days a week in September, before it was changed to October. Apple said it will reconfirm plans a month in advance and has advised all staff to ‘get vaccinated’. Meanwhile Google has said it is delaying a return to the office until October.
In brief
KAREN’S RESPONSE Getting your CV in order is a great place to start your job search. You mentioned that you have had parttime jobs and volunteered – these are great to talk about and will show employers you have initiative and knowledge of the working world. Other things, such as extracurricular activities, can help show your future employer that you are willing to get involved and are able to make a commitment. For example, playing for a sports team at university or sitting on a committee for a society or club can help you demonstrate leadership and teamwork skills, as well as planning and project management. Make sure you tailor these skills to the job description in your covering letter as well as in your CV and make it very specific to the role you are applying for rather than using one generic CV or covering letter. Lastly, don’t be afraid to add some personality to your CV or cover letter. Have you run a marathon, skydived, won an award? Simply include them in your ‘other interests’ section, as the aim is to be memorable. • Karen Young is a director at Hays. She is passionate about helping people to find the right job, and companies to find the right person PQ Magazine October 2021
Pap Diversity doesn’t include working-class men Men from working-class backgrounds are being pushed out of Britain’s boards to make way for a new generation of middle-class women, says the accountancy watchdog. The FRC said these men were being replaced with better-educated and connected women, and maybe this was an unintended consequence in the race for allencompassing diversity. It said its latest stats could suggest “that the increasing number of women is being achieved by appointing higher socialeconomic status (SES) women in place of low SES men”. FRC was worried that UK boards were
The PQ Book Club: books you should read Code: The Hidden Language of Computer Hardware and Software, by Charles Petzold (Microsoft Press, £11.99) Who doesn’t love a book about the inner workings of computers? In this book we meet Samuel Finley Breese Morse (17911871) and Louise Braille early on, before looking around corners with flashlights. Then we move on to numbers and the lowly zero which is, explains author Charles Petzold, one of the most important inventions in the history of numbers and mathematics. We have a big debt to pay for our Hindu-
Arabic number system. Another important number is 10. Petzold thinks if humans had a different number of fingers (say the cartoon four on each hand) the way we counted would be different, too. He then moves on to bits, and by that he means binary – 0 and 1. It’s here we learn about Paul Revere’s friend with two lanterns and the British invasion. Revere needed to know if the British were coming by land or by sea, and two lanterns can do that! What Petzold wants everyone to agree on is that the computer is one of the crowning
achievements of the 20th century, and to appreciate it as a beautiful thing in itself. They are constructed in a hierarchy from transistors down at the bottom to the information displayed on our computer screens at the top. Code is unashamedly a book about how computers work, and although not everyone wants to know the how, Petzold is a great teacher. PQ rating: 5/5 I love my PC, but not as much as Petzold! 41