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The Paper F4 exam will undergo significant changes in the coming year, with a new format for the written papers, both for English and Global, applicable from December 2014 and the introduction of computer-based exams (CBEs) for both English and Global from the end of 2014. It cannot be denied that the new structure of Paper F4 represents a major change inhow the content is examined, but, hopefully, what follows will reassure learning providers and, more importantly perhaps, candidates that what is examined has changed little and how the content examined is suitable to this new format. This article explains the validity of the content and approach in relation to the exam structure. In dealing with the new format, it focuses on the written paper as reference can be made directly to the specimen paper that is available on the website currently. CBE specimens will be made available in advance of the introduction of English and Global by the on-demand CBE model. Moving Paper F4 (ENG) and (GLO) to the on-demand CBE model allows us to introduce added flexibility into our exam schedule, while, as detailed below, ensuring our assessments are relevant for finance professionals.
CONCLUSIONPaper F4 will continue to recognise that candidates are potential accountants, rather than potential lawyers. The structure of the new paper will change significantly from December 2014 but the syllabus will not significantly change subject to the changes mentioned in the article above. Candidates should ensure that they take the time to familiarise themselves with the relevant structure and question types for the exam they will be sitting.
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