In the words of the ACCA,F1 examiner,“success in the F1/FAB paper is dependent on accumulating a reasonable knowledge of a range of diverse subjects.As each of these subjects are disciplines in their own right,there is a vast array of material and no prospective candidate can possibly know every fact or understand every concept fully.”

With such a huge amount of material to work through anything that helps to understand more efficiently and effectively will be of great benefit to us and it will also help us apply our knowledge in the exam room.One tip I give my AVADO ACCA F1 students is to keep up-to-date with the news and,more importantly,to align news stories to your studies.

For example,take the recent forced removal of passenger David Dao from a United（Airlines）flight.This incident can be linked to many F1 syllabus areas,such as stakeholders or internal controls.However,my thoughts were immediately drawn to Corporate Codes of Ethics.Surely United has such a code in place（a Google search can confirm this）and,if so,is it being implemented effectively across the business?

This leads me to a couple of questions highlighted by the F1 examiner in recent exam reports that were not answered well by candidates.

Q1.以下哪一项应纳入企业道德准则？

A）A detailed description of all of the commercial objectives of the company.

B）The consequences for employees of violating the standards of behaviour expected of them.

C）A summary of the responsibilities of the individual directors of the company.

D）A list of laws and regulations with which the company will comply.

关于美国案例，道德规范应该概述企业的使命，价值观，目标和所有员工理解并能适用于他们工作生活的核心伦理原则。将这些基本知识应用到问题1中，我们可以排除选项A，因为它对于道德行为准则来说只会太详细。我们可以排除选项C，代码将适用于所有员工。我们也可以对选项D进行规则，因为包括公司将遵守的所有法律和法规并不实际。

剩余的选项B必须是正确的，并且道德守则往往包括对违反规则的雇员的后果。