C8a)

Describe cloud computing as a capability in accountancy and how it creates benefits for the organisation.[K]

C8b)

Explain how automation and artificial

intelligence (AI) in accounting systems can affect the role and effectiveness of accountants.[K]

C8c)

Describe how the application of big data and data analytics can improve the effectiveness of accountancy and audit.[K]

C8d)

Outline the key features and applications of Blockchain technology and distributed ledgers in accountancy.[K]

C8e)

Define cyber security and identify the key risks to data that cyber-attacks bring.[K]

C8e)

Identify and describe features for

protecting the security of IT systems and software within business.[S]

Outcome C7f) in the previous syllabus has now become C8f) because this outcome fits more logically into the new subject area added.

A7b) is amended

7b) Describe the impact of information technology and information systems development on business processes and the changing role of the accountant in business as a result of technological advances.[K]

C5d) is amended

5d) Identify weaknesses, potential for error and inefficiencies in accounting systems including computerised accounting systems.[S]