本人准备报考今年12月份的2.4和2.5,而新大纲明年12月份就正式开始施行了,好像免试政策也会有变化,请教一下,对现在的报名会有影响吗?
ACCA给出了新旧大纲的课程转换,但是具体新的免试政策还不清楚
The table below outlines the new paper equivalents.
Current exams | Credit from new exams |
PART ONE | |
1.1 Preparing Financial Statements | F3 Financial Accounting FA |
1.2 Financial Information for Management | F2 Management Accounting MA |
1.3 Managing People | F1 Accountant in Business AB |
PART TWO | |
2.1 Information Systems | F5 Performance Management PM |
2.2 Corporate and Business Law | F4 Corporate and Business Law CL |
2.3 Business Taxation | F6 Taxation TX |
2.4 Financial Management and Control | F9 Financial Management FM |
2.5 Financial Reporting | F7 Financial Reporting FR |
2.6 Audit and Internal Review | F8 Audit and Assurance AA |
PART THREE OPTION PAPERS | |
3.1 Audit and Assurance Services | P7 Advanced Audit and Assurance AAA |
3.2 Advanced Taxation | P6 Advanced Taxation ATX |
3.3 Performance Management | P5 Advanced Performance Management APM |
3.4 Business Information Management | An Option paper in Business Information Management |
PART THREE CORE PAPERS | |
3.5 Strategic Business Planning and Development | P3 Business Analysis BA |
3.6 Advanced Corporate Reporting | P2 Corporate Reporting CR |
3.7 Strategic Financial Management | P1 Professional Accountant PA |
Students who have passed Paper 3.4, Business Information Management on the current syllabus will receive credit for an Option paper in Business Information Management. Students who have passed Paper 3.7, Strategic Financial Management on the current syllabus and have not yet passed two option papers, may choose to receive credit for either Paper P1, Professional Accountant or Paper P4, Advanced Financial Management. Students who have passed Paper 3.7, Strategic Financial Management and two option papers on the current scheme will receive credit for Paper P1, Professional Accountant.
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