90 days rule for usage of latest three years financial statements for RAP
ACCA eligible students (click here to check eligibility criteria for availing BSc. Hons in Applied Accounting Degree based on ACCA) who wish to submit a Research and Analysis Project (RAP) to the Oxford Brookes University (OBU) are required to select one of the twenty proposed topics and base the RAP only one topic without changing the title of the topic. All the topics are based on the ACCA syllabus and cover F1 to F9 papers, and the ACCA students are fairly familiar with all of them.
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For a first time submission for topics 4, 5, 8 17, and 20, or a re-submission on a new topic or company, there are program requirements like (i) You must use the last 3 years’ accounts available 90 days before the start of the submission period and You may choose to use the last 3 years’ accounts and any other information that becomes available at a later date. This aspect is further elaborated on below table;
Year-end examples – publication dates | Submission start – 1st of Month | Must I use these? |
31 July 2023 | November 2023 | Yes – this is a requirement |
September 2023 | November 2023 | No, but you may do so |
April 2024 | May 2024 | No, but you may do so |
January 2024 | May 2024 | Yes – this is a requirement |
June 2024 | May 2024 | No these are not publically available – you should use 3 years to June 2021 |
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Important Links
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- OBU Website
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