新旧政策下考试科目的过渡和转换

Examination conversion arrangements

The exam conversion arrangements will ensure that no students are disadvantaged by the transition from the current to the new syllabus. The total assessment hours required of students transferring to the new syllabus will be no greater than under the current scheme.

Online exam conversion tool

ACCA has developed a unique online exam conversion tool to help students, their tuition providers and employers calculate which papers they will need to complete on the new ACCA Qualification. Using the exam conversion tool, students can anticipate which papers they plan to have completed on the current scheme at the point of conversion to the new syllabus, calculate new paper equivalents, and obtain a summary of the exams they will be required to complete on the new syllabus. The online exam conversion tool also checks if the combination of exams selected by a student is allowed, based on the exam timetable and new progression rules. Feedback is provided if a student selects an invalid combination of papers. For example, students will be notified if they have selected to sit papers out of module order, chosen to sit more than four papers per exam session, or more than two papers from the Options module. 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 OR P4 Advanced Financial Management AFM

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.

Students registered on the current scheme at December 2007 will receive credit for all papers they have passed or been granted exemption from on the existing syllabus against the relevant papers within the new syllabus.

Students will not undertake any additional hours of assessment under the new qualification than they would completing the existing scheme.

The number of papers that can be sat will continue to be capped at a maximum of four per exam session.

Students will be given sufficient notice of the papers they will need to complete under the new qualification. Students will be sent example conversion notices in August 2006 and also in February 2007. The last written exams under the current scheme will be held in June 2007. All current scheme students will be converted to the new qualification in August 2007 and notified of the papers they will need to complete under the new qualification.

Current students will have their ten-year registration period extended as part of the conversion to the new qualification.