Reference
Glossary
Plain-English definitions of the terms you'll meet across the qualifications we cover.
SBAQ
Single Best Answer Question
- The MCQ format used in SQE1. A short legal scenario followed by five options, one of which is the best answer — not necessarily the only defensible one. Tests applied judgement, not recall.
FLK
Functioning Legal Knowledge
- The knowledge domain assessed in SQE1. FLK1 covers Business Law, Dispute Resolution, Contract, Tort, Legal System, Constitutional and EU Law, and Legal Services. FLK2 covers Property Practice, Wills, Solicitors Accounts, Land Law, Trusts, and Criminal Law and Practice.
SBR
Strategic Business Reporting
- ACCA Strategic Professional paper covering the application and evaluation of IFRS in complex scenarios. Includes an ethics scenario worth 8-10 marks.
SBL
Strategic Business Leader
- ACCA integrated case study paper combining strategy, governance, risk, technology and finance. Four hours, one scenario, professional marks awarded.
OCS
Operational Case Study
- The case study exam at CIMA Operational level. Three hours, pre-seen material released six weeks before, tests the syndicate role of a Finance Officer.
TAC
Test of Advanced Competence
- The final ACA exam. Combines three case studies over a single day. Requires ICAEW pre-course preparation and Professional Level exams first.
AAT Level 4
Professional Diploma in Accounting
- The highest AAT qualification. Covers management accounting, financial statements, tax and audit. Grants exemptions from the first stage of ACCA, CIMA and ACA.
QTS
Qualified Teacher Status
- The English statutory requirement to teach in state-maintained schools. Awarded on completion of a PGCE with QTS, School Direct, or an equivalent route.
CBT
Computer-Based Test
- The exam delivery format used by CFA, FRM, ACCA and most other bodies. Fixed timing, on-screen calculator (usually), Pearson VUE or Prometric test centres.
VaR
Value at Risk
- A statistical measure of the maximum expected loss over a given horizon at a stated confidence level. Central to FRM Part 1 (Quantitative Analysis, Market Risk) and Part 2 (Market Risk Measurement).
CIPD Level 7
Advanced Diploma in Strategic People Management
- The postgraduate CIPD qualification. Required for Chartered Member (Chartered MCIPD) status subject to experience. Roughly equivalent to a Master's level.
CTA
Chartered Tax Adviser
- The UK Chartered Institute of Taxation qualification. Requires two Advisory papers, one Awareness paper, plus Law and Ethics computer-based exams.
PMBOK
Project Management Body of Knowledge
- The PMI publication that underpins the PMP exam. Now supplemented by Agile Practice Guide content — roughly half the current PMP exam is agile or hybrid.
Spaced repetition
Revision technique using expanding intervals
- A learning method that schedules review just before predicted forgetting. Intervals grow exponentially (1 day, 3 days, a week, a fortnight). The best-evidenced technique for retaining discrete facts, definitions and formulae.
Active recall
Retrieval-based learning
- Practising by generating answers from memory rather than re-reading. Producing an answer even when incomplete strengthens retention more than passive review. The mechanism underlying flashcards and practice questions.
Pass mark
The score required to pass
- Set by the regulator or awarding body after standard-setting. SQE1 uses a modified Angoff method — the pass mark for each sitting is calculated after the exam based on question difficulty, so it varies (typically 55-60%).
Standard setting
How pass marks are calculated
- The statistical process regulators use to set pass marks. Panels of experts rate each question's difficulty; the pass mark is the score a 'just competent' candidate would achieve. Why exam pass marks are announced weeks after the exam.
Mock exam
Full-length practice exam under timed conditions
- A rehearsal of the real exam — same length, same format, same time pressure. Best used in the final month, marked (ideally by another person) with written feedback on technique, not just score.
See also: the SQE room
See also: the SQE room
See also: the ACCA room
See also: the ACCA room
See also: the CIMA room
See also: the ACA room
See also: the AAT room
See also: the PGCE room
See also: the CFA room
See also: the FRM room
See also: the CIPD room
See also: the CTA room
See also: the PMP room