This part of the exam focuses on the foundational knowledge and skills required for financial planning, budgeting, forecasting, performance evaluation, ...
cost management, and internal controls. The updated syllabus places a greater emphasis on the role of technology in these areas.
A. External Financial Reporting Decisions (15%) B. Planning, Budgeting, and Forecasting (20%) C. Performance Management (20%) D. Cost Management (15%) E. Internal Controls (15%) F. Technology and Analytics (15%)