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SUMMARY OF CHANGES TO P7

ACCA periodically reviews its qualification
syllabuses so that they fully meet the needs of
stakeholders such as employers, students,
regulatory and advisory bodies and learning
providers.

The main areas to be added to the syllabus are
shown in Table 1 below:

Table 1 – Additions to P7

Section and subject area Syllabus content
D1(i)h) Planning, materiality and assessing the risk of
material misstatement
Additional information
D1(i)i) Matters not relevant to planning

The main areas that have been clarified in the syllabus
(all were implicitly included previously) are shown in
Table 2 below:

Table 2 – Amendments to P7

Section and subject area Syllabus content
B1e) Code of Ethics for Professional Accountants Professional scepticism
B1f) Evaluation of professional scepticism

-it was stated like this in the study guide.
thank you for answering my question.

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