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ACCA Applied Knowledge · Business and Technology · Communicating in business

Priya is writing a formal report for the board on whether to open a new branch. Which section should appear at the start of the report so that busy directors can quickly grasp the main findings and recommendations?

The executive summary should appear at the start. It condenses the purpose, main findings and recommendations so busy directors can grasp the essentials quickly. The body holds detailed analysis, while appendices and bibliography sit at the end as supporting material.

  1. AAppendices
  2. BBody of the report
  3. CExecutive summaryCorrect
  4. DBibliography

Explanation

The executive summary condenses the purpose, key findings and recommendations at the start of the report, so senior readers can understand the essentials without reading everything. Appendices and bibliography come at the end, and the body contains the detailed analysis.

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