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ACCA Applied Knowledge · Business and Technology · Communicating in business

A report writer is preparing a formal report for the board. The terms of reference have been agreed. Which statement about the report's structure and content is MOST accurate?

The most accurate statement is that findings should be backed by evidence and recommendations should follow logically from the conclusions. New evidence should not appear in conclusions, and recommendations without supporting findings would lack credibility with the board.

  1. AConclusions should introduce new evidence not previously discussed in the findings, to give the board extra insight
  2. BThe findings should be supported by evidence, with recommendations following logically from the conclusionsCorrect
  3. CRecommendations should be placed before the findings, because the board would not be interested in how they were reached

Explanation

A good report moves logically from terms of reference and procedure to findings, conclusions and recommendations, each flowing from the evidence. Introducing new evidence in the conclusions breaks that logic, and omitting the findings leaves the recommendations unsupported and hard to challenge.

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