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 wishes to submit a Research and Analysis Project (RAP) to the Oxford Brookes University (OBU) is required to select one of the twenty proposed topics and base the RAP only one topic without changing 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.
Click here for detailed guidance for each topic.
After selecting a topic, the student needs to aim their choice on one company for basing the RAP upon. For topics 8 and 15, there are sector specific requirements for the selection of companies, that are based on the Industry Classification Benchmark (ICB). All the industry sectors are outlined in this Information Pack and are published on the ACCA website in June each year.
For a first time submission, or a re-submission on a new topic or company, there are programme 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 in below table;
Year-end examples – publication dates
|Submission start – 1st of Month||
Must I use these?
|31 July 2019||November 2019||Yes – this is a requirement|
|September 2019||November 2019||No, but you may do so|
|April 2020||May 2020||No, but you may do so|
|January 2020||May 2020||Yes – this is a requirement|
|June 2020||May 2020||No these are not publically available – you should use 3 years to June 2019|
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