Valid for September 2025,
December 2025, March 2026 and June 2026
ACCA
Advanced
Performance
Management
(APM)
Study Text
, ACCA
Strategic
Professional – Options
Advanced Performance
Management (APM)
Study Text
, KAPLAN PUBLISHING’S STATEMENT OF PRINCIPLES
LINGUISTIC DIVERSITY, EQUALITY AND INCLUSION
We are committed to diversity, equality and inclusion and strive to deliver content that all users can relate
to.
We are here to make a difference to the success of every learner.
Clarity, accessibility and ease of use for our learners are key to our approach.
We will use contemporary examples that are rich, engaging and representative of a diverse workplace.
We will include a representative mix of race and gender at the various levels of seniority within the
businesses in our examples to support all our learners in aspiring to achieve their potential within their
chosen careers.
Roles played by characters in our examples will demonstrate richness and diversity by the use of different
names, backgrounds, ethnicity and gender, with a mix of sexuality, relationships and beliefs where these
are relevant to the syllabus.
It must always be obvious who is being referred to in each stage of any example so that we do not detract
from clarity and ease of use for each of our learners.
We will actively seek feedback from our learners on our approach and keep our policy under continuous
review. If you would like to provide any feedback on our linguistic approach, please use this form (you will
need to enter the link below into your browser).
https://docs.google.com/forms/d/1Vc4mltBPrfViy8AhfyKcJMHQKBmLaLPoa_WPqFNf4MI/edit
We will seek to devise simple measures that can be used by independent assessors to randomly check
our success in the implementation of our Linguistic Equality, Diversity and Inclusion Policy.
P.2 KAPLAN PUBLISHING
, British library cataloguing-in-publication data
A catalogue record for this book is available from the British Library.
Published by:
Kaplan Publishing UK
Unit 2 The Business Centre
Molly Millars Lane
Wokingham
Berkshire
RG41 2QZ
ISBN 978-1-83996-230-1
© Kaplan Financial Limited, 2025
The text in this material and any others made available by any Kaplan Group company does not
amount to advice on a particular matter and should not be taken as such. No reliance should be
placed on the content as the basis for any investment or other decision or in connection with
any advice given to third parties. Please consult your appropriate professional adviser as
necessary. Kaplan Publishing Limited and all other Kaplan group companies expressly disclaim
all liability to any person in respect of any losses or other claims, whether direct, indirect,
incidental, consequential or otherwise arising in relation to the use of such materials.
Acknowledgements
We are grateful to the Association of Chartered Certified Accountants and the Chartered
Institute of Management Accountants for permission to reproduce past examination questions.
The answers have been prepared by Kaplan Publishing.
This product contains material that is ©Financial Reporting Council Ltd (FRC). Adapted and
reproduced with the kind permission of the Financial Reporting Council. All rights reserved. For
further information, please visit www.frc.org.uk or call +44 (0)20 7492 2300.
The coverage of the United Nations' Sustainable Development Goals (SDGs) in Chapter 2 is
based on content retrieved on 22 March 2022 from www.un.org/sustainabledevelopment
© 2022 United Nations. Used with the permission of the United Nations.
All rights reserved. No part of this publication may be reproduced, stored in a retrieval system,
or transmitted, in any form or by any means, electronic, mechanical, photocopying, recording or
otherwise, without the prior written permission of Kaplan Publishing.
KAPLAN PUBLISHING P.3
December 2025, March 2026 and June 2026
ACCA
Advanced
Performance
Management
(APM)
Study Text
, ACCA
Strategic
Professional – Options
Advanced Performance
Management (APM)
Study Text
, KAPLAN PUBLISHING’S STATEMENT OF PRINCIPLES
LINGUISTIC DIVERSITY, EQUALITY AND INCLUSION
We are committed to diversity, equality and inclusion and strive to deliver content that all users can relate
to.
We are here to make a difference to the success of every learner.
Clarity, accessibility and ease of use for our learners are key to our approach.
We will use contemporary examples that are rich, engaging and representative of a diverse workplace.
We will include a representative mix of race and gender at the various levels of seniority within the
businesses in our examples to support all our learners in aspiring to achieve their potential within their
chosen careers.
Roles played by characters in our examples will demonstrate richness and diversity by the use of different
names, backgrounds, ethnicity and gender, with a mix of sexuality, relationships and beliefs where these
are relevant to the syllabus.
It must always be obvious who is being referred to in each stage of any example so that we do not detract
from clarity and ease of use for each of our learners.
We will actively seek feedback from our learners on our approach and keep our policy under continuous
review. If you would like to provide any feedback on our linguistic approach, please use this form (you will
need to enter the link below into your browser).
https://docs.google.com/forms/d/1Vc4mltBPrfViy8AhfyKcJMHQKBmLaLPoa_WPqFNf4MI/edit
We will seek to devise simple measures that can be used by independent assessors to randomly check
our success in the implementation of our Linguistic Equality, Diversity and Inclusion Policy.
P.2 KAPLAN PUBLISHING
, British library cataloguing-in-publication data
A catalogue record for this book is available from the British Library.
Published by:
Kaplan Publishing UK
Unit 2 The Business Centre
Molly Millars Lane
Wokingham
Berkshire
RG41 2QZ
ISBN 978-1-83996-230-1
© Kaplan Financial Limited, 2025
The text in this material and any others made available by any Kaplan Group company does not
amount to advice on a particular matter and should not be taken as such. No reliance should be
placed on the content as the basis for any investment or other decision or in connection with
any advice given to third parties. Please consult your appropriate professional adviser as
necessary. Kaplan Publishing Limited and all other Kaplan group companies expressly disclaim
all liability to any person in respect of any losses or other claims, whether direct, indirect,
incidental, consequential or otherwise arising in relation to the use of such materials.
Acknowledgements
We are grateful to the Association of Chartered Certified Accountants and the Chartered
Institute of Management Accountants for permission to reproduce past examination questions.
The answers have been prepared by Kaplan Publishing.
This product contains material that is ©Financial Reporting Council Ltd (FRC). Adapted and
reproduced with the kind permission of the Financial Reporting Council. All rights reserved. For
further information, please visit www.frc.org.uk or call +44 (0)20 7492 2300.
The coverage of the United Nations' Sustainable Development Goals (SDGs) in Chapter 2 is
based on content retrieved on 22 March 2022 from www.un.org/sustainabledevelopment
© 2022 United Nations. Used with the permission of the United Nations.
All rights reserved. No part of this publication may be reproduced, stored in a retrieval system,
or transmitted, in any form or by any means, electronic, mechanical, photocopying, recording or
otherwise, without the prior written permission of Kaplan Publishing.
KAPLAN PUBLISHING P.3
