P$1$ Examine the purpose of the accounting function within an organisation.

P$2$ Assess the accounting function within the organisation in the context of regulatory and ethical constraints.

M$1$ Evaluate the context and purpose of the accounting function in meeting organisational, stakeholder and societal needs and expectations.

D$1$ Critically evaluate the role of accounting in informing decision$-$making to meet organisational, stakeholder and societal needs within complex operating environments.