Interpreting Financial and Accounting Information study support

About

Company secretaries/governance professionals must understand the significance and relevance of accounting information and the process by which it is acquired.

In the boardroom, our members contribute to the analysis, presentation and interpretation of corporate financial performance and results, including the implications for the organisation, shareholders and stakeholders and for effective corporate governance.

This module develops the knowledge and skills necessary to undertake these professional responsibilities.

Download the Interpreting Financial and Accounting Information module syllabus. This syllabus was rebranded in July 2021 but there weren’t any changes to the content at this time.

Study text

If you have not yet downloaded your study text for this module and need it urgently, please email enquiries@cgi.org.uk or call +44 (0)20 7580 4741 during business hours.

You will need to purchase a copy of the study text and you can visit our Bookshop using the link below.

Module	Study text	Status
Interpreting Financial and Accounting Information	Recommended study text	This is the recommended study text for the June and November 2024 exam session.

Guidance for November 2024 examination

Note to candidates: when preparing responses that reference the UK Corporate Governance Code, use the 2018 UK Corporate Governance Code references. 

Exam material

In the table below you will find:

• Exam paper - this is the paper that was set at the exam session
• Mark scheme - this is the document markers used to assess students' answers
• Examiner's report - this is the examiner's comment on the examination performance
• Student answers - for some sessions we can show examples of answers students wrote in the examination
• Pass rates - These pass rates refer to exams from the United Kingdom, Republic of Ireland and Associated Territories (all territories administered by the Chartered Governance Institute’s office in London)

Interpreting Financial and Accounting Information exam material

Exam session	Exam paper	Mark scheme	Examiner's report	Student answers
June 2024	View	View	View
November 2023	View	View	View
June 2023	View	View	View
November 2022	View	View	View
June 2022	View	View	View
November 2021	View	View	View	Exam paper 1 (pass) Exam paper 2 (distinction)
June 2021	View	View	View	Exam paper 1 Exam paper 2
November 2020	View	View	View	Exam paper 1 Exam paper 2
November 2019	View	View	View	Question 10 (fail) Question 10 (merit) Question 10 (distinction)
Sample paper	View	View	Not available for sample paper

 

You are able to view resources from the previous version of the Qualifying Programme in the ‘Archive’ tab above.

Webinars

We deliver a number of study support webinars for each exam session covering topics ranging from planning your study to exam strategy. You will get details of upcoming webinars via email. Each session is recorded and can be found in the 'Learning resources' area, so you can view it at a time to suit you.

We plan to deliver webinars that are subject specific to the Qualifying Programme modules.  You will receive an invitation to join these live webinars and the recordings can be accessed below.

Webinar dates and links for the November 2024 session:

• Interpreting Financial and Accounting Information revision webinar and slides for November 2023 session.

• Interpreting Financial and Accounting Information examiner webinar, slides and Q&A for November 2020 session. The examiner analysed questions from the recent exam session and provided guidance on exam strategy. You can view the student answers in the 'Exam material' tab above.

  .

Archive

The previous version of the Qualifying Programme, the Chartered Secretaries Qualifying Scheme (CSQS), ran from June 2011 to June 2019. Some of the modules were very similar to the content of the new Qualifying Programme, particularly the strategy, governance, corporate law and secretarial practice content.

You may find it useful to refer to this material while preparing for your studies, but please remember this material has not been updated since the exam was set; also, remember that the new exams have a different format to CSQS exam papers.

Financial Reporting and Analysis

Financial Reporting and Analysis past papers

Exam session	Exam paper	Suggested answers	Student answers
June 2019	View	View
November 2018	View	View
June 2018	View	View	Response to question 1 Response to question 2
November 2017	View	View
June 2017	View	View
November 2016	View	View	Response to question 1 Response to question 2 Response to question 3 Response to question 4
June 2016	View	View

Financial Reporting and Analysis webinars

CSQS Exam Day tips webinar and slides for June 2018 - this session dealt with exam day practicalities.

Financial Reporting and Analysis examiner webinar for June and November 2017. Please use the password: fra2017 to access this webinar.

Financial Reporting and Analysis Syllabus

________________________________________________________

Financial Decision Making

Financial Decision Making past papers

Exam session	Exam paper	Suggested answers	Student answers
June 2019	View	View
November 2018	View	View	Response to question 3 Response to question 5
June 2018	View	View
November 2017	View	View	Response to question 1 Response to question 6
June 2017	View	View
November 2016	View	View	Response to question 1 Response to question 2 Response to question 4 Response to question 6
June 2016	View	View

Financial Decision Making webinars

CSQS Exam Day tips webinar and slides for June 2018 - this session dealt with exam day practicalities.

Examiner webinar and slides on Financial Decision Making for exam in June 2019. The examiner covered syllabus requirements, exam format, how to secure an excellent mark and looked at student scripts with pass and merits grades.

Examiner webinar and slides on Financial Decision Making for exams in June and November 2018.  The examiner covered syllabus requirements, exam format, how to secure an excellent mark and looked at student scripts with pass and merits grades.

Financial Decision Making for June and November 2017 exams. Password: fdm2017. The examiner covered popular and unpopular questions, exam strategy and looked at student scripts from the last exam series.

Financial Decision Making in May 2016 in preparation for June 2016 exams. The examiner covered syllabus requirements, exam format, how to secure an excellent mark and looked at student scripts with pass and merits grades.

Financial Decision Making Syllabus