Financial Reporting and Ethics - The Institute of Chartered ...

FINANCIAL REPORTING AND ETHICSLayout of answer13. Tabulate where appropriate, using block capitals for your main headings andunderline subheadings. Underline words or phrases which require emphasis. Usea ruler.14. Leave a line between your paragraphs and subparagraphs. This makes for a goodlayout. However, do not write one very other line within paragraphs, or on oneside of the paper only – examiners are waste conscious!15. The use of different colour pens, where appropriate, is useful but do not overdo it.In fact, one black and red felt-tip pen would be sufficient (use the felt-tip penswhich have a fine point).Charts and diagrams16. A descriptive heading or title must be given to each diagram (using the one in thequestion if indicated).17. Do not squeeze a diagram into a corner – spread it out.18. Do not clutter your diagram up with too much details – this defeats the object,which should be clarity.20. Give a key to the symbols and the different lines you’ve used, and again – use aruler.End of examination procedure20. Have a quick look at each answer, checking for grammatical errors and badlyformed letters.21. Ensure each answer sheet has your number on it and do not leave any lying onthe table.Conclusion22. Good technique plays a large part in examination success; this is a fact. Refuse tobe panicked, keep your head, and with reasonable preparation you should makeit.23. Remember – you do not have to score 100% to pass.24. A final point; once you’re in the examination room, stay there and make use ofevery minute at your disposal.25. Practice your technique when answering the questions set in the302