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Paper F4 – Corporate and Business Law

The aim of the paper is to develop knowledge and understanding of the general legal framework within which an accountant operates; to develop an awareness of and ability to understand both common law and statute in relation to specific legal areas of central importance to business.

Law is the basis of financial accounting, auditing, taxation and the various business vehicles (i.e. the sole trader, the partnership, the company).  Not only is knowledge of the law central to your work, it constantly impinges on your personal life too.  Not surprisingly, ACCA wants to ensure that you have a basic understanding of the law.  A professional person must have an understanding of the legal framework within which he or she works.。。。。。。。。