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ACCA Applied Knowledge · Business and Technology · Communicating in business

A report writer is asked by a director to investigate falling customer retention. The director states what is to be investigated, the time available and who the report should be sent to. In a formal report, these instructions would be recorded in which section?

The terms of reference record the instructions given to the report writer, covering the subject and scope, the deadline and the intended recipient. Findings, conclusions and recommendations come later and present results of the investigation rather than the original brief.

  1. AConclusions
  2. BTerms of referenceCorrect
  3. CFindings
  4. DRecommendations

Explanation

Terms of reference set out who commissioned the report, its subject and scope, the deadline and the intended recipient. Findings present the evidence obtained, while conclusions and recommendations come after analysis. Conclusions therefore cannot record the original instructions.

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