AF2 Business financial planning

What does the unit cover?
This unit enables candidates to advise in detail on a range of business financial planning issues.  The main syllabus elements are:

• The main legal forms of business
• The consequences of bankruptcy or insolvency
• Business accounts and financial controls
• Taxation of business entities, its owners and employees
• Main legal responsibilities of businesses
• Business protection insurance
• Pensions for business planning

How is it examined?
3 hours, case study approach. 160 marks spread over three compulsory questions. Marks for questions 2 and 3 may vary between exam sessions. Question 1 worth 80 marks, questions 2 and 3 worth between 35 and 45 marks. Pass mark is around 55%.

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