3.1 Corporate Reporting

The Corporate Reporting module (Paper 3.1) is part of the Professional Level (Level 3) in the ICAG professional qualification syllabus. It builds on foundational concepts from the Skills Level, particularly Financial Reporting, focusing on applying appropriate judgement and technical competence in the preparation and interpretation of financial statements for complex business entities, evaluating and communicating the impact of current issues and developments in corporate reporting, and addressing sustainability, ethics, and specialized transactions.