<br/>Students can take a maximum of four papers in a six-month cycle - this includes both paper-based and computer-based exams. The following six-month cycles have been designed:<br/>June cycle - 1 February to 31 July (including the June paper-based exam session)<br/>December cycle - 1 August to 31 January (including the December paper-based exam session).<br/>Students must sit the exams in module order - Knowledge, Skills, Essentials then Options - but can attempt papers within a module in any order. However, as the syllabus has been developed to progress educationally in the order presented, ACCA recommends that papers within a module are taken in order. <br/>Papers may be attempted from different modules at the same sitting as long as the modules are attempted in order eg a student can attempt at one exam session Papers F1-F3 (all of the Knowledge module) and any one paper from F4-F9 (Skills module).<br/></p> <strong>30. Who are the new examiners?</strong>
<br/>ACCA has recruited its new panel of examiners, some will have examined on the current syllabus, others are new appointments. ACCA will introduce its new panel of examiners over the coming months at teachers' conferences and student events; through articles in student accountant and teach accounting; and via the ACCA website. <br/> <strong>31. How many papers can students sit? Can students sit papers in any order?</strong>
<br/>Students can take a maximum of four papers in a six-month cycle - this includes both paper-based and computer-based exams. The following six-month cycles have been designed:<br/>June cycle - 1 February to 31 July (including the June paper-based exam session)<br/>December cycle - 1 August to 31 January (including the December paper-based exam session).<br/>Students must sit the exams in module order - Knowledge, Skills, Essentials then Options - but can attempt papers within a module in any order. However, as the syllabus has been developed to progress educationally in the order presented, ACCA recommends that papers within a module are taken in order. <br/>Papers may be attempted from different modules at the same sitting as long as the modules are attempted in order eg a student can attempt at one exam session Papers F1-F3 (all of the Knowledge module) and any one paper from F4-F9 (Skills module).<br/> <strong>32. Who are the new examiners?</strong>
<br/>ACCA has recruited its new panel of examiners, some will have examined on the current syllabus, others are new appointments. ACCA will introduce its new panel of examiners over the coming months at teachers' conferences and student events; through articles in student accountant and teach accounting; and via the ACCA website. <br/> <strong>34. From December 2007, is it true that ACCA will follow other accountancy bodies by offering only accounting and auditing papers based on international reporting standards?</strong>
<br/>No. ACCA is a global professional accountancy body and it recognises that its students, affiliates and members operate in many different countries and employment sectors and international reporting standards may not always be the most appropriate to follow. ACCA will therefore continue to offer students based in Hong Kong, Ireland Malaysia, Singapore and the UK the opportunity to take accounting and auditing papers which have been adapted for national accountancy practices. Students in these countries have the option of taking the following papers based on either international standards or national adapted standards:<br/>F3, Financial Accounting<br/>F7, Financial Reporting<br/>F8, Audit and Assurance<br/>P2, Corporate Reporting<br/>P7, Advanced Audit and Assurance. <br/> <strong>33. Why have ACCA made all the papers at Fundamentals level contain compulsory questions only? <br/></strong>Allowing any degree of choice at the Fundamentals level might have encouraged some students to avoid learning certain aspects of each syllabus, on the grounds that they could avoid answering a question on this topic in any given paper.<br/>ACCA's view is that all the subject areas within the nine subjects are 'fundamental' to the work of an accountant. Therefore, offering no choice at the Fundamentals level will encourage students to study more broadly to gain a more rounded knowledge and understanding of all subject areas within each syllabus.<br/> <strong>35. Why has ACCA introduced ethics into the syllabus? <br/></strong>The current syllabus addresses the issue of ethics and corporate governance in all of its final level papers. However, increasing emphasis is being placed upon these subject areas under the new qualification to match an increased focus on professionalism and ethics within the accounting profession - which is backed by strengthened codes of conduct, regulation and legislation. ACCA aims to teach its students through its new qualification how to embrace and adhere to a set of professional values and behave within an ethical framework, showing responsibility to stakeholders through operating within an effective system of governance, internal control and risk management. Ethics is examined in parts of 11 of the 16 exam papers in the syllabus and assessed through the achievement of all the performance objectives. In addition, as part of their ethical development, students will be required to complete a Professional Ethics module. This will give students exposure to a range of real life ethical case studies and will require them to reflect on their own ethical behaviour and values. Students will be expected to complete the Professional Ethics module before or alongside Paper P1, Professional Accountant.<br/> <p><a name="18"></a><strong>36. Are tax and law variant papers offered? <br/></strong>Variant papers will continue to be offered where they are required for recognition in a particular jurisdiction or where there is a market requirement. The table below summarises the variant papers available in the ACCA Qualification.<br/> </p><p><table class="fin" style="WIDTH: 99%;"><tbody><tr class="doubleline"><td> </td><th scope="col"><strong>Paper designation </strong></th><th scope="col"><strong>F4 Corporate and Business Law </strong></th><th scope="col"><strong>F6 Taxation </strong></th><th scope="col"><strong>P6 Advanced Taxation </strong></th></tr><tr><td scope="row">Botswana</td><td>BWA </td><td>*</td><td>*</td><td> </td></tr><tr><td scope="row">China</td><td>CHN </td><td>*</td><td>*</td><td>*</td></tr><tr><td scope="row">Cyprus</td><td>CYP</td><td>*</td><td>*</td><td>*</td></tr><tr><td scope="row">Czech Republic</td><td>CZE</td><td>see GLO</td><td>*</td><td> </td></tr><tr><td scope="row">England</td><td>ENG</td><td>*</td><td>see UK</td><td>see UK</td></tr><tr><td scope="row">Global</td><td>GLO</td><td>*</td><td> </td><td> </td></tr><tr><td scope="row">HK</td><td>HKG</td><td>*</td><td>*</td><td>*</td></tr><tr><td scope="row">Hungary</td><td>HUN</td><td>see GLO</td><td>*</td><td> </td></tr><tr><td scope="row">India</td><td>IND</td><td>see GLO</td><td>*</td><td> </td></tr><tr><td scope="row">Ireland</td><td>IRL</td><td>*</td><td>*</td><td>*</td></tr><tr><td scope="row">Lesotho</td><td>LSO</td><td>*</td><td>*</td><td> </td></tr><tr><td scope="row">Malawi</td><td>MWI</td><td>see GLO</td><td>*</td><td> </td></tr><tr><td scope="row">Malaysia</td><td>MYS</td><td>*</td><td>*</td><td>*</td></tr><tr><td scope="row">Malta</td><td>MLA</td><td>*</td><td>*</td><td>*</td></tr><tr><td scope="row">Pakistan</td><td>PKN</td><td>*</td><td>*</td><td> </td></tr><tr><td scope="row">Poland</td><td>POL</td><td> </td><td>*</td><td> </td></tr><tr><td scope="row">Russia</td><td>RUS</td><td>*</td><td>*</td><td> </td></tr><tr><td scope="row">Scotland</td><td>SCT </td><td>*</td><td>see UK</td><td>See UK</td></tr><tr><td scope="row">Singapore</td><td>SGP</td><td>*</td><td>*</td><td>*</td></tr><tr><td scope="row">South Africa</td><td>ZAF</td><td>*</td><td>*</td><td>*</td></tr><tr><td scope="row">UK</td><td>UK</td><td>see ENG or SCT </td><td>*</td><td>*</td></tr><tr><td scope="row">Vietnam</td><td>VNM</td><td>*</td><td>*</td><td> </td></tr><tr><td scope="row">Zimbabwe</td><td>ZWE</td><td>*</td><td>*</td><td>*</td></tr></tbody></table></p> <strong>37. How will ACCA ensure its students have the appropriate IT skills? <br/></strong>The new qualification is based on the assumption that students are training in a computerised environment. Each paper in the new syllabus integrates the relevant aspects of information systems and information management (IS/IM) within their own context. Paper F1, Accountant in Business and Paper P3, Business Analysis will address the specific aspects of IS/IM. Competences relating to IT/IM will also be specifically addressed in the practical experience requirements (PER). <strong>39. Why has Paper P4 Advanced Information Management become an Options paper under the new syllabus?<br/></strong>An understanding of the fundamental techniques of project appraisal, raising finance and working capital management are regarded as vital by ACCA members. To reflect their importance, Paper F9, Financial Management - has been created in the Fundamentals level. The more strategic areas of corporate governance and risk management are addressed in the new Professional-level Paper P1, Professional Accountant. Specialist areas of finance such as treasury management are regarded as more suitable to individuals working, or aiming to work within a corporate finance environment. Therefore, Paper 3.7, Strategic Financial Management has been removed as a compulsory paper at the final level and replaced in the new syllabus by optional Paper P4, Advanced Financial Management. <p><a name="20"></a><strong>38. Which papers are new to the syllabus?<br/></strong>The only completely new paper is P1, Professional Accountant. This paper acts as the gateway into the Professional level, setting the other Essentials syllabuses and advanced Options into a wider professional, organisational and societal context. The syllabus for Paper P1, Professional Accountant begins by examining the whole area of governance within organisations in the broad context of the agency relationship. This aspect of the syllabus focuses on the respective roles and responsibilities of directors and officers to organisational stakeholders and of accounting and auditing as support and control functions. The syllabus then explores internal review, control, and feedback to implement and support effective governance, including compliance issues related to decision-making and decision-support functions. The syllabus also examines the whole area of identifying, assessing and controlling risk as a key aspect of responsible management. Finally the syllabus covers personal and professional ethics, ethical frameworks and professional values, as applied in the context of the accountant's duties and as a guide to appropriate professional behaviour and conduct in a variety of situations.<br/></p> <strong>41. Will students be allowed to use calculators during the 15 minute reading and planning time?<br/></strong>Yes, students will be able to use calculators during reading and planning time but will not be allowed to write anything in the answer booklets. <p><a name="22"></a><strong>40. Will students be allowed to annotate the question paper during the 15 minute reading and planning time?</strong>
</p><p>Yes, but they will not be allowed to write anything in the answer book during the reading and planning time.</p> 谢谢
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