• Profile photo of MikeLittle says

      Knowledge seeker is correct – this would be better posted in Ask the Tutor!

      The lectures are all relevant for June 2015 though not entirely complete – integrated reporting is not covered by a lecture but there’s a whole raft of interesting articles on the subject on the internet! Much of them are summarised within the chapter in the course notes

      Hope that helps

  1. avatar says

    It is my fourth attempt of P1, (1st 40%, 2nd 42%, 3rd 48%), in all these attempts, I started preparing directly from the kit after making myself familiar with the fundamental concepts.

    It is now for the first time that I am relying on your video lectures. My question is that, will these be enough and what is your advice on how to tackle this paper.

    My plan this time is Your Video Lectures + Notes & Past exam paper. Just to mention, only P4 and P1 are remaining to qualify and have no problems with English Language, both in writing.


    • Profile photo of MikeLittle says

      Do you ever PLAN what you are going to write? On your answer booklet? Headed “Plan” and NOT crossed out when you have finished the question?

      How long do you spend in the planning process?

      For a 10 mark sub-dividion of a question, you should be spending 5 minutes jotting down, in bullet point form, 10 markable points

      You then have 15 minutes to write those points out paying great attention to the verb in the question requirement and NOT overrunning your 1.5 minutes per point.

      That means each point has ONE sentence and each sentence has ONE point

      Leave a line between your sentences

      Group related points together (all the advantages grouped together, all the disadvantages together)

      Today, when you read this, take out a piece of paper from your printer, open a book / magazine / newspaper and see how much you can copy in 1 minute 30 seconds.

      And that’s with no thought involved. No adrenalin rush, no pressure.

      But that 3 / 4 lines that you wrote in 1 minute 30 seconds is the MAXIMUM length of a sentence / paragraph in the exam

      Between now and next Wednesday, read a past question requirements, read the question, halve the number of marks and that’s your planning time. Bullet point your planned answer and STOP at the end of your planning time. Did you get to part c? Part d? Part e? Did you get enough bullets? 10 marks, 10 bullets

      Overall, did you score more than half?

      Keep doing that, over and over again until you are heartily sick of the exercise and then …… do it again. Endlessly. Until in the exam room, it’s second nature and you will be used to condensing your sentences into 3 lines. You will be used to expanding 4 bullets (not enough for a 10 mark question!) into 6, 7 maybe even 8.

      Read the printed solutions and repeatedly say, as I used to (!) “I knew that. And that. And that” So why didn’t you include them in your plan?

      Don’t at this late stage sit and try to learn the subject – you should know it backwards by now anyway. Just immerse yourself in it. Let it fill your head. dream about it. And IF you choose to take an evening off with spouse or significant other, gently let P1 concepts float into the conversation.

      There shouldn’t be an evening goes past without some mention of risk management, of integrity, honesty, csr, internal auditors and the role of the audit committee

      Try the planning exercise and see how you go on

      Do it for a complete exam – take 50 minutes over it (100 marks / 2)

      Make sure that you address EVERY part of all three questions that you select (and don’t forget to read the question that you decide not to attempt – there could be one or two relevant points in there that could usefully be incorporated into the three that you DO go for)

      Try it, and let me know how you go on

  2. avatar says


    Are all these videos up to date? From chapter 1 till chapter 15, all valid for the current sitting Dec 2014? As it says 2010 and the old name of the Paper.

    I am preparing to write P1, P3 and P5 this sitting and have spent a lot of time on other papers instead so for P1 is it sufficient to go through these videos and the BPP revision Kit? Please advice.. thanks.

    • Profile photo of MikeLittle says

      Hi, yes, they are all still current. I have recorded a new introduction but have yet to send it to Admin to upload instead of the old one.

      The notes and lectures together with the revision kit should be enough – of course, as always, it depends upon individual students, their motivation, their self-discipline, other demands on their time …. all manner of matters that could affect the effectiveness of studying but, yes, the notes + lectures + revision kit question practice should be enough

  3. avatar says

    Its my 3rd attempt in December 2014 of P1 ( 1st 38% 2nd 46%)and 2nd p3(39%) now m thinking 3 paper I.e. p1 p3 and p6 wht shoud I do to pas these paper.??? Especially for p3

    Note:advise for p1 n p6 also valuable

    • Profile photo of MikeLittle says

      Hi Muazzam

      Sorry to hear you sad news. Clearly I cannot comment about where you are going wrong in P1 without seeing your script.

      However, for you to be scoring in the 30s suggests that there’s something fundamentally wrong in what you’re doing.

      It’s my firm belief that the biggest cause of student failure in the exams is poor technique – it cannot be a lack of knowledge because you wouldn’t go into that exam room if you didn’t feel that you had a reasonable chance of success

      Have you read the exam technique articles on this site for P1, P3 and “General” They may help

      There are 2 articles in Student Accountant archives from maybe 2 years ago by 2 members of the P3 marking team – they could help

      Post your question on the P3 Ask the Tutor and see what Gromit advises.

      And try this – it’s a bit of advice I gave to a P7 student this morning and it’s something we do in class to emphasise the point. It may just help.

      Get hold of a reputable revision kit.

      Read a question requirement.

      Divide the number of marks for the question by 2. That’s the number of minutes you have to plan an answer.

      Ok, plan an answer. Just one word bullet points are ideal.

      At the end of your planning time, stop. Count up the number of different points you have planned to write in a full answer.

      Did you get half marks?

      Check the printed solution to see what you missed. See if the solution has managed to get two separate points out of just one of yours.

      Did you manage to score more than half in each and every part of the question requirements?

      Do this exercise again and again and again ….. until you’re totally sick of doing it.

      And then do it some more.

      I believe that the biggest cause of failure in this exam is an inability to score enough separate points within the time allocation. And that ability has to be spread across all the parts of those questions that you attempt

      Try it, and see what you think

  4. avatar says

    Hello guys, I just failed my first trial on P1 after study for 2 weeks.
    I am planning to take 3 papers one shot (P1, P2 nad P3)
    Can anyone share experience as whether it is too burden?
    Is it possible if I start my revision from now for all the 3 papers?

    • Profile photo of MikeLittle says

      It depends what else you have on your plate? Work? Family? Social life? Sick relatives? Motivation?

      If you are able to devote the time (maybe 5 hours per day every day) then yes, it’s possible. If you can manage more than 5 productive hours in the day, great! That will improve your chances of success each additional hour spent studying.

      But start NOW!

  5. avatar says

    Are these lectures still valid even though it says December 2010 on the slide? And the lecturer also mentions that this paper is no longer going to be there. I guess these are the old lectures but still applicable now???

  6. avatar says

    I am taking P1 for December 2014 & want to make a pair with either P2 or P3 but confused…………………..:( please anyone tell me which pair proves to be the best…?

  7. avatar says

    Dear prof,

    With due respect, I think that joke about Burkina Faso is in bad taste. Burkinabes have and use mobile phones like you in Uk and myself in Nigeria. They also use the latest tablets and apps that you and I use even though it is a small country. The world has become a global village. So these things have become very commonplace even in Burkina Faso. I suggest that you edit out that part of the lecture which I consider very offensive.

  8. Profile photo of sonria says

    Hello Sir,

    I’ve been studying since mid-January and I’ve just finished reading the entire BBP text, I’m now preparing to watch videos followed by practicing past papers in May. However I find this course very boring and dry, I fall asleep very easily and don’t feel very interested in this topic. Written exams are my weakest by far as I have great difficulty expressing my opinions in written format especially under exam conditions and time constraints, I enjoy other paper composing mostly of calculations. Can you please offer some advise on what I need to do in order to become interested and able to pass P1 this coming June?

    Thank you

    • avatar says

      Its all about the mindset …. you have just convinced your self that you are purely an accountant and anything relating to managing an organisation and its strategies is beyond you…there should be room for flexibility. We are the next CEOs and CFOs … P1and P3 are the fundamental skills needed to achieve those goals…. let’s chance our mindset and lets stay self motivated.

      • Profile photo of sonria says

        Thank you Sir,
        Your online lecturers are very helpful as always, I’m sure I speak for everyone when I say that we cannot thank you enough for providing. I am changing my mindset as I am determined to pass at the first attempt, I’m also reading technical articles and examiner’s reviews which gives great insight into exam techniques and presentation.
        Have a great day,

  9. avatar says


    I’m planning to sit P1 for June 2014 session. Unfortunatelly I do not have lot of time to study because I’m travelling a lot during the next 2 months but I would like to take at least p1 pecause there is a time pressure for me to finalise ACCA courses.
    What would be your advice for studing?
    I’ve git BPP materials (including course notes) and now I would like to start by accessing the OT lecturers.
    Thank you very much for your support.

      • avatar says

        Hi Mike,

        I am unable to find Mrs. Azfar’s comment. I am new to OT and I am eager to sit P1 in December. Is OT lectures, notes, past exams enough material needed to pass this exam? Kindly advise how many hours of lectures is appropriate to put it. I do work full time but I have minimal commitments and ready to devote late night/early mornings to studying.

        Many thanks in advance.

      • Profile photo of MikeLittle says

        Hi Cap

        I seem to remember telling Mrs Azfar that the course notes are not intended to replace a study text. However, there are a number of students that claim to have passes this exam (and others) simply using the notes and a reputable revision kit

        As for time ….. as much as you can. There is no upper limit. The more you do, the more familiar you will become with the syllabus and requirements and the “easier” the exam will appear

        Keep posting

  10. avatar says

    Hello sir, I hope you are able to guide me. I have sat P1 three times and my scores have ranged from 42 to 46. In fact the last session was 46. I have how signed up to OT. What am I not doing to achieve the required pass mark. Though am getting frustrated, but will not be defeated. I am looking to sit it again in June and combine it with P3. Please guide me. Thanks

    • Profile photo of MikeLittle says

      There’s a post from ‘Michael’ just below this thread. May I suggest you look at his post and see what he has planned?

      One session per week with an approved training establishment may not be appropriate for you so you’ll need to adapt.

      Work out how much time you have available. Remember, in that exercise, other demands on your time – family, courses, food, sleep, recreation.

      Have you got time to read three study texts? If yes, read them and then get stuck into revision kits.

      If not, get stuck into revision kits without the benefit of study texts.

      You will probably be hopelessly lost to begin with but (certainly with F8 and P1 – I can’t speak for F9) you’ll soon pick it up.

      With all three papers I suggest you read the OT notes (more than once) and follow the online recordings.

      Post again if you’re having problems, and good luck

      • avatar says

        Hi Mike,

        For June 2014 I will be attempting the following:
        F8 Full Course 1 day per weekend with Approved College
        F9 (Resit) Kaplan Book and all notes from last December plus whatever is on here
        P1 LBSF Basic online package plus whatever is on here.

        Is this achievable to pass all 3?
        How quickly should I be getting through the P1 lectures above?

        Any advice would be greatly appreciated


      • Profile photo of MikeLittle says

        Hi Michael

        You sound like you have your schedule planned out well in advance.

        Yes, three in one session is achievable. Just make sure you put in plenty of time practising past exam questions

  11. avatar says

    I failed P1 in Dec13 session and will attempt in June. I think that I tried hard to study P1 but it is not successful, may be this is not a good approach. I’m quite good in calculation but stuck with the papers have a lot theories like P1. what should I do to pass P1, plz?what should be prepared?

    • Profile photo of MikeLittle says

      Read, plan, read, plan, read, plan

      over and over again

      30 mark question = 19.5 minutes reading and planning time. ((30 / 2) + (30% x 15 minutes r and p time)

      read the question, think, plan (in bullet point format) NB bullets not acceptable in your “proper answer, but they’re fine in your plan

      Read the question again after 18 minutes to make sure that you have planned an answer to the question, the whole question and nothing but the question.

      Stop the planning exercise after 19.5 minutes

      Count how many bullet points you have and check against the printed suggested solution to see how many of your points would have scored. Did you get 30 points for the 30 mark question? No? 20? No?

      Well that’s what you need, so try the exercise again with another question.

      And another, and another.

      Now go back to the first one and do it again.

      Did you get 30 this time? No? 20? No?

      Then it’s not enough

      Over and over and over again until you are totally sick of governance, risk and ethics, And, when you have reached that stage of being totally sick, then ………. do it all again, and again! And keep doing it

    • avatar says


      Mike Little is the man to follow and he will help you.

      Drop me an email and I will show you my exact method I used to get through this examination even with minimal preparation and am sure you will pass. If you start now, it will be more effective as well.

      • avatar says


        I planning to self study for P1 and attempt in June 2014. May i know the lecture note/course note available in Opentuition, is it suitable for Singapore P1?
        by the way, can you share your method for passing this P1?


    • Profile photo of MikeLittle says

      Well done Salvia – but don’t forget that you also had some input into your success!
      It was you sitting in that exam room in December – I was with you in spirit, but it was your penmanship that got you through.

    • Profile photo of MikeLittle says

      You can’t! There must be at least 3,764 posts on this site asking exactly that same question. the videos are NOT downloadable. Course notes are but videos aren’t.

      Tp quote Admin on so many occasions in the past “It’s the only way we can keep this site free”!

  12. Profile photo of Mahoysam says

    Dear Mr Mike – I have a question.

    I understand from the ACCA syllabus and study guide that there are no changes supposed to occur between June 13 exam session till June 14, since the guide says (Governance, Risk and Ethics (P1) June 2013 to June 2014). – But I wonder if there were any changes that took place from Exam sessions in year 2012 to year 2013.

    I only have the study guide for 2013-2014 which I have obtained from the ACCA website, however, I don’t have the study guide relevant to year 2012 in order to be able to compare point by point. Not sure if you will be able to confirm to me that.

    Thanks, Maha

    • Profile photo of MikeLittle says

      There’s so little that has changed that I wouldn’t worry!

      Just make sure that you read any technical articles from Student Accountant from 2012 and 2013 and particularly the article on The Bribery Act (although there is a chapter about it in the course notes)

  13. avatar says

    I am Going to sit for p1 in june 2014. Will this all the lecture will be updated or shall i use this for the studies. N sir, Will this lectures plus practicing past exam question will be enough for my next june 2014 exam? Plx help. Thankx

    • Profile photo of MikeLittle says

      Hi Hixam

      No update is scheduled – basically because no update is seen to be necessary!

      Will it be enough? That’s really up to you. For some in the past, they say that it was all they used in preparation. Others (probably) have failed because it was all they used in preparation. Put it this way – it’s a good start. Of absolutely MAJOR importance is the practising of past exam questions. That, together with a big bundle of exam technique, a huge slice of luck and a liking for the particular questions on the day and …. well, you may have done enough to pass

    • Profile photo of MikeLittle says

      I’m not sure what you mean by “Revision course”. The videos / audios are the only lectures for P1 and they take you through the course notes. With only 4.5 days to prepare students for the exam, there isn’t the luxury of time available for revision courses and past exam question practice

      Of course, if you have a problem when you’re going through the lectures, notes and revision kits ….. post again

      • avatar says

        Thank you so much for the prompt reply. OT never fails to amaze me.
        I am very sorry I wasn’t clear. With the other papers there is a link for the revision stage with some questions. So I was looking the same for the P1 paper.

        Completely separate point, I just want to take this opportunity to say you are the best ACCA tutor I have come across. I have paid for tuition from a certain provider in the past and it was rubbish. Thank god I can’t afford it anymore as that caused me to find OT. I have recommended it to my friend, who is also now using OT for support. Brilliant!

  14. avatar says

    I sat for my PI lecture class in the year 2010 and i did not pass. Has the syllabus changed much that i may have to attend classes or can what I learnt in 2010 could be applied taking note of any advances made over the years. Kindly advice.

  15. avatar says

    Hi Admin!
    I was just watching past paper exams in P level and i noticed that these exams are 125 marks in total. Do we still need 50 marks to pass or more (1 Q 50 marks and the other 3 25 marks each). How do they convert 125 marks into 100 and the passing mark of 50?
    thanks in advance

    • avatar says


      Its possible to pass this paper even if you have little time on your plate. Create a study program, after you read study text, check out the videos for revision. Just be confident and you will make it.

      • Profile photo of MikeLittle says

        No, not really. There was a question in the BPP revision kit first edition about a director’s remuneration package which involved numbers and percentages …. but it’s no longer in there. Then two new questions were in the BPP kit from 2 years ago – only short questions which required calculations. I don’t know if they are still in, sorry.

        Just remember to take your calculator into the exam with you. As a P level candidate you should be able to cope with whatever the examiner throws at you!

  16. avatar says

    Thank you guys, your lectures have always been awesome and of great help :)
    But i would have to disagree with the lecturer in this podcast.
    Many a times in these high profile corporate failures, the auditor’s are held liable and face criminal charges. the best example will be the dissolution of one of the most prominent audit firms namely Arthur Andersen in the Enron scandal in 2001-02. Also in the case of The Lehman Brothers, their auditors Ernst & Young do face criminal charges.

  17. avatar says

    hello, i’m new member, i never attend PI clas, and i now working and i planned to take PI in this setting, so is it the notes enough for me to rely on it ?i found that the notes very short and based on the study guide compaed with the notes i found that some missing, for example,under the Scope of govt, the notes didn’t provide “Explain and analyse the issues raised by the development of the join…….” i wish ave some guidences thank you adn appreciated alot.

  18. avatar says

    this is a very wonderful lecture, But I can’t download it. how could I get the file pls is there any one to help me ? b/c I had a problem to see it always online due to Internet problem pls pls pls . . .

    • avatar says

      @tegtesf, hi, if I am right…. I think you need to have PDFs file reader to be able to download the lectures notes and Adobe reader 9 onward to able to download the audio lectures. I hope this helps you.

    • Profile photo of MikeLittle says

      @aduuni, yes, but no one has ever claimed that OT course notes are sufficient in themselves. They are supplementary to any other study resource you may choose to use. But, in answer to your question, the OT course notes should be helpful to give you a flavour of the syllabus

      • Profile photo of MikeLittle says

        @orock, It was meant to be a gem! I can think of nothing less interesting than a lecture with no humour! Were I to be giving the same lecture in ANY African country, I would probably say that Eastern Europe had no phones!

  19. avatar says

    I say a big big thank you to Mike Little. I used his F7, P2, and now I am using his P1
    lectures. He is a really good lecturer,knows
    how to bring out his subject matter. Very
    thorough in his lectures. Thanks Mike I send you flowers.

    • avatar says

      Yes there are some additions ..all in risk section.. Refer to the articles “Changes to the study guide”pt1 and pt2 for more detailed description..
      I am not sure if the additions are included in the notes here..i have.studied from elsewhere.

  20. avatar says

    Oh God! How on earth could we appreciate ur great work!!!
    Every time u ask questions from the class, I remember my times as a student! I’d LOVE to be in this class of urs, I’d NEVER let u say “Cmon this is an interactive class, its not just that I’d speak and u listen!”
    A BIG thank u SIR!

  21. Profile photo of malixali says

    Are audio lectures and video lectures any different or izzit just the format that is a little different…… i specifically mean in terms of content…. are audio lectures longer than video????

  22. avatar says



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