Financial Reporting and Analysis syllabus summary
Module outline and aims
In professional practice, the Chartered Secretary has to be competent in financial accounting and reporting. In public practice and in some other organizations, the Chartered Secretary may also be called upon to fulfil a financial role. There, the emphasis is normally on accounting for purpose rather than on detailed accounting techniques.
Chartered Secretaries need to understand the significance and relevance of accounting information and the process by which it is acquired. Core responsibilities also include compliance with legal and stakeholder requirements, including financial statements. In the boardroom, Chartered Secretaries contribute to the analysis, presentation and interpretation of corporate financial performance and results, including the implications for the organization, shareholders and stakeholders and for effective corporate governance.
The aim of the module is to develop the knowledge and skills necessary for you to understand and supervise the execution of these professional responsibilities.