ACCT5925 ESG Reporting and Enterprise Value Creation - 2022

Subject Code
Study Level
Commencing Term
Term 2
Total Units of Credit (UOC)
Delivery Mode
Accounting Auditing & Tax
The course outline is not available for current term. To view outlines from other year and/or terms visit the archives

1. Course Details

Summary of Course

This course is centred around the drivers of Enterprise Value creation and changes required to business decision making and reporting. We will discuss the importance of Intangible value drivers, including material ESG (Environmental, Social and Governance) matters to Enterprise value as well as the Integrated Reporting <IR> Framework’s growing importance to responsible business decision making and transparent reporting on Enterprise Value creation for the short, medium and long term.

ESG reporting is gaining momentum from the investment community to demand businesses to act with a purpose and invest in a sustainable future. While Integrated Reporting is not only an improved way for organisations to report on their performance and future prospects to investors and other key stakeholders, it provides the framework for improved decision-making and Integrated Thinking towards more sustainable value creation. This results in business decisions that best utilise all available resources and relationships (not just financial resources, but also their staff, intellectual property, environmental, and supplier and customer relationships) and drive long-term Enterprise Value creation.

This course is co-delivered by UNSW professors and a practising KPMG director, specialising in ESG, broader sustainability and Integrated Reporting and is designed to be highly interactive with many illustrations and real business case studies.

Topics include: The drivers of change in business reporting including: the impact of the recent establishment of the International Sustainability Standards Board by the IFRS Foundation at COP26 (Glasgow 2021); growing importance of ESG and Integrated Reporting to enhance trust and transparency in external reporting; creating value over time through the application of Integrated Thinking; design and implementation of an internal integrated management system geared to support Enterprise value management rather than traditional financial management; and finally considering how organisations ensure that the information in these broader Extended External Reports (EER) (e.g. integrated and ESG reports) are credible and can be relied upon be investors and other stakeholders when making their investment/other decisions.

Teaching Times and Locations

Please note that teaching times and locations are subject to change. Students are strongly advised to refer to the Class Timetable website for the most up-to-date teaching times and locations.

View course timetable

Course Policies & Support

Course Aims and Relationship to Other Courses

ACCT5925 aims at equipping students with the knowledge, skills and attitudes needed to work effectively and make more sustainable or responsible business decisions considering the impact of such decisions through a consideration of its likely impact on all underlying business value drivers, including ESG dimensions, and then report more holistically on how these decisions have created or preserved Enterprise value.

An in-depth coverage, including practical case studies, of the Value Reporting Foundation's Integrated Thinking principles and Integrated Reporting framework benefit students who are or will be required to make business decisions do so in a more sustainable and strategic manner with a focus on longer term   Enterprise value creation,  

The course reflects the view that Integrated Reporting enables organisations to put value creation and preservation at the heart of their purpose and strategy. The course also equips students with skills needed to be able to participate effectively in teams planning and coordinating the implementation of Integrated Reporting, including Integrated (system) Thinking, within an organisation. Finally, the course also aims to help students develop a capacity to critically evaluate the evolving practices of Integrated Reporting  and related  assurance and the findings of relevant research studies.

2. Staff Contact Details

Position Title Name Email Location Phone Consultation Times
Lecturer-in-chargeDrMaria BalatbatRoom 3061a, Quadrangle building – Ref E15+61 2 9385 5808by appointment

This course will be taught by leading academics from the School of Accounting, Auditing and Taxation at UNSW Sydney and a practising KPMG director. Instructors have been involved in the development of the Integrated Reporting concept, and the development of the International Integrated Reporting Framework. The course materials were developed by Integrated Reporting Education Australia, a consortium of KPMG UNSW Australia and Deakin University established in November 2016. The Consortium commenced drafting relevant course materials and delivered the inaugural course in 2017 academic year.

Staff Bio

Dr Maria Balatbat FCPA CA

Maria Balatbat is a Senior Lecturer at the Business School and Joint Director for the Collaboration for Energy and Environmental Markets (CEEM) at UNSW. She has built an international reputation with the academic and industry practitioners for conducting high quality and innovative research particularly in the integration of environmental, social and governance (ESG) dimensions in mainstream investment decision making, greenhouse gas accounting and assessment of sustainability rating tools in the Built Environment and Construction sectors. She teaches financial accounting and reporting for climate change and sustainability in the School of Accounting. Maria is a recipient of the UNPRME teaching award for pioneering teaching sustainability reporting and a member of the SDG Working Group in the Business School at UNSW. She is also a member of the Environmental Sustainability Steering Committee at UNSW.

Mr Nick Ridehalgh FCA

Nick is a Director in KPMG’s CFO Advisory practice, and the national leader of the Better Business Reporting group. Nick is a retired and experienced financial and non-financial audit partner, and is still a CER certified GHG auditor. For more than 20 years, Nick has focused on supporting organisations seeking to move towards value-based decision making and reporting. Nick was a member of the IIRC’s advisory group that developed the global Framework (released in December 2013). He has been the project leader for the Business Reporting Leaders Forum (BRLF) since its inception in 2011. (The BRLF is now managed through the Deakin Integrated Reporting Centre from 2021. It is an open forum focused on improving corporate reporting in Australia – its members include company executives, investors, standard setters, accountants, sustainability practitioners, regulators, academics and many others interested parties). Nick was also a founding member of the Chartered Accountants Australia and New Zealand (CAANZ) Business Reporting Group. Nick has advised circa 80% of the Australian companies now applying the Integrated Reporting framework. He is also on the AASB’s advisory group focused on Performance Reporting and was on the IAASB’s advisory group that developed Guidance for assurance over Extended External Reports (2021). He is one of the 12 members of KPMG’s Global Corporate and Sustainability Reporting Topic Team.

Professor Roger Simnett FCPA

Roger Simnett is an Emeritus Professor at UNSW Sydney and ex-Chair of the Australian Auditing and Assurance Standards Board. His areas of research interests include improving the measurement and assurability of corporate reporting, both financial and nonfinancial disclosures. He is the author of a leading auditing and assurance textbook, and has published in the world’s leading journals. Roger has a background in standard setting. Among his responsibilities, he was a member of the Australian Auditing and Assurance Standards Board and the International Auditing and Assurance Standards Board (IAASB). Roger was a member of the International Integrated Reporting Council (IIRC) working group and technical task force that put together the International Integrated Reporting Framework.

NOTE: If you have any questions on course administration, your contact is Dr Maria Balatbat at the first instance preferably via e-mail.

The policies regarding staff contact in the School of Accounting, Auditing and Taxation are as follows:

  • All questions regarding course administration should be directed to the Lecture-in-charge.
  • The full-time staff will be available for consultation starting from Weeks 2 to 10 and STUVAC period.
  • Consultation hours will be advised on the course Moodle page in a consolidated timetable.
  • Students are encouraged to consult with staff during online consultation sessions. Consultation will not be provided via email or phone.
  • Consultation times during STUVAC period will likely vary to the regular consultation during Term and be posted on the course webpage later in the Term.

While emails to staff should be a rare occurrence as noted above, in instances where it is warranted please make sure that:

  • You use your UNSW email address when corresponding with the teaching staff on this course. Emails from other addresses (such as Hotmail, Gmail, Yahoo, 126, QQ, etc.) are not accepted and will not be replied to.
  • You must use appropriate communication level with staff, emails and discussion forum posts that use short-hand and “Texting” language are not acceptable, and communication must be in English. If your email cannot be understood then staff will not reply.
  • You must identify yourself by your full name, student ID and tutorial day and time.
  • Please be aware that Staff will not necessarily reply to students to inform them if their emails are non-compliant.
  • Full-time teaching staff only answer emails during regular working hours of Monday to Friday 9am-5pm. Tutoring staff often have other jobs and require 48 hours within regular business office hours to reply to emails.

Complaints about the assessment and other aspects of this course should be directed in the first instance to the Lecturer-in-Charge (or Course Convenor) and if still unsatisfied with the response received then you are directed to contact the School of Accounting, Auditing & Taxation Grievance Officer, details available here:

3. Learning and Teaching Activities

Use of your Webcam and Digital Devices: If you enrol in an online class, or the online stream of a hybrid class, teaching and associated activities will be conducted using Teams, Zoom, or similar a technology. Using a webcam is optional, but highly encouraged, as this will facilitate interaction with your peers and instructors. If you are worried about your personal space being observed during a class, we encourage you to blur your background or make use of a virtual background. Please contact the Lecturer-in-Charge if you have any questions or concerns.

Some courses may involve undertaking online exams for which your own computer or digital devices will be required. Monitoring of online examinations will be conducted directly by University staff and is bound by the University's privacy and security requirements. Any data collected will be handled accordance with UNSW policies and standards for data governance. For more information on how the University manages personal information please refer to the UNSW Student Privacy Statement and the UNSW Privacy Policy.

Approach to Learning and Teaching in the Course

ACCT5925 places emphasis on the development of a conceptual understanding of Intangibles, ESG and Integrated Reporting using the International Integrated Reporting <IR> Framework and the application of this understanding through experiential learning activities. Seminar discussions are professionally relevant, grounded in current practices and guided by concepts and research. The course is designed to equip participants to become leaders or team members in the preparation of integrated reports and driving change towards more integrated business decision making focused on delivery of longer term Enterprise value, thereby in general terms and generally to add value to their organisations.

Learning Activities and Teaching Strategies

​This course will be taught in weekly three-hour seminars which will include a variety of teaching strategies, including lectures, case studies, group work and presentations and class discussions.

5. Course Resources

The website for this course is on Moodle.

There is no textbook for this course. Required readings and videos will be provided each week as appropriate to each seminar’s topic. There are also suggested reference readings and useful websites below.

Reference readings:

  • International Integrated Reporting Framework 2021 Revised Edition. (also available Online)
  • Integrate: Doing business in the 21st Century by Mervyn King and Leigh Roberts, Juta and Company Ltd, Claremont South Africa (limited copies available at UNSW Library)
Other readings:

Creating value: A practical guide for boards and directors by David Walters and Mark Rainbird, 2016, Australian Institute of Company Directors, Sydney (limited copies available at UNSW Library)

Useful Websites:


Integrated Reports:

Note: Additional reading materials will be provided on a weekly basis and these will be available on the course website.

6. Course Evaluation & Development

Feedback is regularly sought from students and continual improvements are made based on this feedback. At the end of this course, you will be asked to complete the myExperience survey, which provides a key source of student evaluative feedback. Your input into this quality enhancement process is extremely valuable in assisting us to meet the needs of our students and provide an effective and enriching learning experience. The results of all surveys are carefully considered and do lead to action towards enhancing educational quality.

Feedback obtained from 2021 was incorporated in this year's offering to improve content and delivery of the course and overall experience of students enrolled in this course. Furthermore, as a result of continuing course development, the topics covered has been updated to reflect the current trends and developments in business reporting particularly the inclusion of ESG risks in decision making and the establishment of the International Sustainability Standards Board (ISSB) in 2021. To reflect these changes, it was also fitting to revise the course name to ESG Reporting and Enterprise Value Creation.

7. Course Schedule

Note: for more information on the UNSW academic calendar and key dates including study period, exam, supplementary exam and result release, please visit:
Week Activity Topic Assessment/Other
Week 1: 30 MaySeminar

History of business reporting and drivers of change

  • Seminar engagement
  • Group activities
Week 2: 6 JuneSeminar

Fundamentals of Integrated Reporting (what, with, how and why)

Recent history and Integrated Reporting Framework


  • Seminar engagement
  • Group activities
Week 3: 13JuneSeminar

The growing importance of Intangibles including ESG matters to Enterprise Value

  • Seminar Engagement
  • Group activities
  • Peer assessment
Week 4: 20 JuneSeminar

The Integrated Reporting Framework (continued)


  • Quiz 1
  • Seminar Engagement
  • Group activities


Week 5: 27JuneSeminar

Preparing the Integrated Report - Communicating Value Creation

1. Guiding Principles

2. Content Elements

  • Seminar Engagement
  • Group activities
Week 7: 11 JulySeminar

Business Leadership and integrated thinking


  • Seminar Engagement
  • Group activities
  • Self-assessment
Week 8: 18 JulySeminar

Benefits of <IR> and <IT>; and implementing an <IR>/ ESG managament system & embedding integrated thinking

  • Quiz 2
  • Seminar Engagement
  • Group activities
Week 9: 25 JulySeminar

The annual integrated reporting process to report on value creation – getting started

  • Seminar Engagement
  • Group activities
Week 10: 2 AugustSeminar

Credibility, Trust and Assurance

Course Wrap Up

  • Case Study report and video due
  • Seminar Engagement
  • Group activities

8. Policies and Support

Information about UNSW Business School program learning outcomes, academic integrity, student responsibilities and student support services. For information regarding special consideration, supplementary exams and viewing final exam scripts, please go to the key policies and support page.

Program Learning Outcomes

The Business School places knowledge and capabilities at the core of its curriculum via seven Program Learning Outcomes (PLOs). These PLOs are systematically embedded and developed across the duration of all coursework programs in the Business School.

PLOs embody the knowledge, skills and capabilities that are taught, practised and assessed within each Business School program. They articulate what you should know and be able to do upon successful completion of your degree.

Upon graduation, you should have a high level of specialised business knowledge and capacity for responsible business thinking, underpinned by ethical professional practice. You should be able to harness, manage and communicate business information effectively and work collaboratively with others. You should be an experienced problem-solver and critical thinker, with a global perspective, cultural competence and the potential for innovative leadership.

All UNSW programs and courses are designed to assess the attainment of program and/or course level learning outcomes, as required by the UNSW Assessment Design Procedure. It is important that you become familiar with the Business School PLOs, as they constitute the framework which informs and shapes the components and assessments of the courses within your program of study.

PLO 1: Business knowledge

Students will make informed and effective selection and application of knowledge in a discipline or profession, in the contexts of local and global business.

PLO 2: Problem solving

Students will define and address business problems, and propose effective evidence-based solutions, through the application of rigorous analysis and critical thinking.

PLO 3: Business communication

Students will harness, manage and communicate business information effectively using multiple forms of communication across different channels.

PLO 4: Teamwork

Students will interact and collaborate effectively with others to achieve a common business purpose or fulfil a common business project, and reflect critically on the process and the outcomes.

PLO 5: Responsible business practice

Students will develop and be committed to responsible business thinking and approaches, which are underpinned by ethical professional practice and sustainability considerations.

PLO 6: Global and cultural competence

Students will be aware of business systems in the wider world and actively committed to recognise and respect the cultural norms, beliefs and values of others, and will apply this knowledge to interact, communicate and work effectively in diverse environments.

PLO 7: Leadership development

Students will develop the capacity to take initiative, encourage forward thinking and bring about innovation, while effectively influencing others to achieve desired results.

These PLOs relate to undergraduate and postgraduate coursework programs.  For PG Research PLOs, including Master of Pre-Doctoral Business Studies, please refer to the UNSW HDR Learning Outcomes

Business School course outlines provide detailed information for students on how the course learning outcomes, learning activities, and assessment/s contribute to the development of Program Learning Outcomes.

UNSW Graduate Capabilities

The Business School PLOs also incorporate UNSW graduate capabilities, a set of generic abilities and skills that all students are expected to achieve by graduation. These capabilities articulate the University’s institutional values, as well as future employer expectations.

UNSW Graduate CapabilitiesBusiness School PLOs
Scholars capable of independent and collaborative enquiry, rigorous in their analysis, critique and reflection, and able to innovate by applying their knowledge and skills to the solution of novel as well as routine problems.
  • PLO 1: Business knowledge
  • PLO 2: Problem solving
  • PLO 3: Business communication
  • PLO 4: Teamwork
  • PLO 7: Leadership development

Entrepreneurial leaders capable of initiating and embracing innovation and change, as well as engaging and enabling others to contribute to change
  • PLO 1: Business knowledge
  • PLO 2: Problem solving
  • PLO 3: Business communication
  • PLO 4: Teamwork
  • PLO 6: Global and cultural competence
  • PLO 7: Leadership development

Professionals capable of ethical, self-directed practice and independent lifelong learning
  • PLO 1: Business knowledge
  • PLO 2: Problem solving
  • PLO 3: Business communication
  • PLO 5: Responsible business practice

Global citizens who are culturally adept and capable of respecting diversity and acting in a socially just and responsible way.
  • PLO 1: Business knowledge
  • PLO 2: Problem solving
  • PLO 3: Business communication
  • PLO 4: Teamwork
  • PLO 5: Responsible business practice
  • PLO 6: Global and cultural competence

While our programs are designed to provide coverage of all PLOs and graduate capabilities, they also provide you with a great deal of choice and flexibility.  The Business School strongly advises you to choose a range of courses that assist your development against the seven PLOs and four graduate capabilities, and to keep a record of your achievements as part of your portfolio. You can use a portfolio as evidence in employment applications as well as a reference for work or further study. For support with selecting your courses contact the UNSW Business School Student Services team.

Academic Integrity and Plagiarism

Academic Integrity is honest and responsible scholarship. This form of ethical scholarship is highly valued at UNSW. Terms like Academic Integrity, misconduct, referencing, conventions, plagiarism, academic practices, citations and evidence based learning are all considered basic concepts that successful university students understand. Learning how to communicate original ideas, refer sources, work independently, and report results accurately and honestly are skills that you will be able to carry beyond your studies.

The definition of academic misconduct is broad. It covers practices such as cheating, copying and using another person’s work without appropriate acknowledgement. Incidents of academic misconduct may have serious consequences for students.


UNSW regards plagiarism as a form of academic misconduct. UNSW has very strict rules regarding plagiarism. Plagiarism at UNSW is using the words or ideas of others and passing them off as your own. All Schools in the Business School have a Student Ethics Officer who will investigate incidents of plagiarism and may result in a student’s name being placed on the Plagiarism and Student Misconduct Registers.

Below are examples of plagiarism including self-plagiarism:

Copying: Using the same or very similar words to the original text or idea without acknowledging the source or using quotation marks. This includes copying materials, ideas or concepts from a book, article, report or other written document, presentation, composition, artwork, design, drawing, circuitry, computer program or software, website, internet, other electronic resource, or another person's assignment, without appropriate acknowledgement of authorship.

Inappropriate Paraphrasing: Changing a few words and phrases while mostly retaining the original structure and/or progression of ideas of the original, and information without acknowledgement. This also applies in presentations where someone paraphrases another’s ideas or words without credit and to piecing together quotes and paraphrases into a new whole, without appropriate referencing.

Collusion: Presenting work as independent work when it has been produced in whole or part in collusion with other people. Collusion includes:

  • Students providing their work to another student before the due date, or for the purpose of them plagiarising at any time
  • Paying another person to perform an academic task and passing it off as your own
  • Stealing or acquiring another person’s academic work and copying it
  • Offering to complete another person’s work or seeking payment for completing academic work

Collusion should not be confused with academic collaboration (i.e., shared contribution towards a group task).

Inappropriate Citation: Citing sources which have not been read, without acknowledging the 'secondary' source from which knowledge of them has been obtained.

Self-Plagiarism: ‘Self-plagiarism’ occurs where an author republishes their own previously written work and presents it as new findings without referencing the earlier work, either in its entirety or partially. Self-plagiarism is also referred to as 'recycling', 'duplication', or 'multiple submissions of research findings' without disclosure. In the student context, self-plagiarism includes re-using parts of, or all of, a body of work that has already been submitted for assessment without proper citation.

To see if you understand plagiarism, do this short quiz:


The University also regards cheating as a form of academic misconduct. Cheating is knowingly submitting the work of others as their own and includes contract cheating (work produced by an external agent or third party that is submitted under the pretences of being a student’s original piece of work). Cheating is not acceptable at UNSW.

If you need to revise or clarify any terms associated with academic integrity you should explore the 'Working with Academic Integrity' self-paced lessons available at:

For UNSW policies, penalties, and information to help you avoid plagiarism see: as well as the guidelines in the online ELISE tutorials for all new UNSW students: For information on student conduct see:

For information on how to acknowledge your sources and reference correctly, see: If you are unsure what referencing style to use in this course, you should ask the lecturer in charge.

Student Responsibilities and Conduct

​Students are expected to be familiar with and adhere to university policies in relation to class attendance and general conduct and behaviour, including maintaining a safe, respectful environment; and to understand their obligations in relation to workload, assessment and keeping informed.

Information and policies on these topics can be found on the 'Managing your Program' website.


It is expected that you will spend at least ten to twelve hours per week studying for a course except for Summer Term courses which have a minimum weekly workload of twenty to twenty four hours. This time should be made up of reading, research, working on exercises and problems, online activities and attending classes. In periods where you need to complete assignments or prepare for examinations, the workload may be greater. Over-commitment has been a cause of failure for many students. You should take the required workload into account when planning how to balance study with employment and other activities.

We strongly encourage you to connect with your Moodle course websites in the first week of semester. Local and international research indicates that students who engage early and often with their course website are more likely to pass their course.

View more information on expected workload

Attendance and Engagement

Your regular attendance and active engagement in all scheduled classes and online learning activities is expected in this course. Failure to attend / engage in assessment tasks that are integrated into learning activities (e.g. class discussion, presentations) will be reflected in the marks for these assessable activities. The Business School may refuse final assessment to those students who attend less than 80% of scheduled classes where attendance and participation is required as part of the learning process (e.g. tutorials, flipped classroom sessions, seminars, labs, etc.). If you are not able to regularly attend classes, you should consult the relevant Course Authority.

View more information on attendance

General Conduct and Behaviour

You are expected to conduct yourself with consideration and respect for the needs of your fellow students and teaching staff. Conduct which unduly disrupts or interferes with a class, such as ringing or talking on mobile phones, is not acceptable and students may be asked to leave the class.

View more information on student conduct

Health and Safety

UNSW Policy requires each person to work safely and responsibly, in order to avoid personal injury and to protect the safety of others.

View more information on Health and Safety

Keeping Informed

You should take note of all announcements made in lectures, tutorials or on the course web site. From time to time, the University will send important announcements to your university e-mail address without providing you with a paper copy. You will be deemed to have received this information. It is also your responsibility to keep the University informed of all changes to your contact details.

Student Support and Resources

The University and the Business School provide a wide range of support services and resources for students, including:

Business School Learning Support Tools
Business School provides support a wide range of free resources and services to help students in-class and out-of-class, as well as online. These include:

  • Academic Communication Essentials – A range of academic communication workshops, modules and resources to assist you in developing your academic communication skills.
  • Learning consultations – Meet learning consultants who have expertise in business studies, literacy, numeracy and statistics, writing, referencing, and researching at university level.
  • PASS classes – Study sessions facilitated by students who have previously and successfully completed the course.
  • Educational Resource Access Scheme – To support the inclusion and success of students from equity groups enrolled at UNSW Sydney in first year undergraduate Business programs.

The Nucleus - Business School Student Services team
The Nucleus Student Services team provides advice and direction on all aspects of enrolment and graduation. Level 2, Main Library, Kensington 02 8936 7005 /

Business School Equity, Diversity and Inclusion
The Business School Equity, Diversity and Inclusion Committee strives to ensure that every student is empowered to have equal access to education. The Business School provides a vibrant, safe, and equitable environment for education, research, and engagement that embraces diversity and treats all people with dignity and respect.

UNSW Academic Skills
Resources and support – including workshops, individual consultations and a range of online resources – to help you develop and refine your academic skills. See their website for details.

Student Support Advisors
Student Support Advisors work with all students to promote the development of skills needed to succeed at university, whilst also providing personal support throughout the process.
John Goodsell Building, Ground Floor.
02 9385 4734

International Student Support
The International Student Experience Unit (ISEU) is the first point of contact for international students. ISEU staff are always here to help with personalised advice and information about all aspects of university life and life in Australia.
Advisors can support you with your student visa, health and wellbeing, making friends, accommodation and academic performance.
02 9385 4734

Equitable Learning Services
Equitable Learning Services (formerly Disability Support Services) is a free and confidential service that provides practical support to ensure that your health condition doesn't adversely affect your studies. Register with the service to receive educational adjustments.
Ground Floor, John Goodsell Building.
02 9385 4734

UNSW Counselling and Psychological Services
Provides support and services if you need help with your personal life, getting your academic life back on track or just want to know how to stay safe, including free, confidential counselling.
Level 2, East Wing, Quadrangle Building.
02 9385 5418

Library services and facilities for students
The UNSW Library offers a range of collections, services and facilities both on-campus and online.
Main Library, F21.
02 9065 9444

Moodle eLearning Support
Moodle is the University’s learning management system. You should ensure that you log into Moodle regularly.
02 9385 3331

UNSW IT provides support and services for students such as password access, email services, wireless services and technical support.
UNSW Library Annexe (Ground floor).
02 9385 1333

Support for Studying Online

The Business School and UNSW provide a wide range of tools, support and advice to help students achieve their online learning goals. 

The UNSW Guide to Online Study page provides guidance for students on how to make the most of online study.

We recognise that completing quizzes and exams online can be challenging for a number of reasons, including the possibility of technical glitches or lack of reliable internet. We recommend you review the Online Exam Preparation Checklist of things to prepare when sitting an online exam.