关于ACCA2007年新大纲的FAQS

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Taken from the ACCA website:


FAQs
1. Why is the qualification being changed?
2. When is the qualification going to change?
3. What are the conversion arrangements for existing students?
4. Will open access entry opportunities be continued?
5. Should students delay registering for the Professional Scheme as the qualification will be changing?
6. Will the content of the syllabus remain similar or will there be fundamental changes?
7. How will the new qualification be introduced? Will it be phased in alongside the existing scheme?
8. Is there going to be a maximum time limit placed on completion of the new qualification?
9. How will ACCA support the development of learning resources for the new programme?
10. Will students have to sit more examinations because of the move to the new qualification?
11. Will local tax and law variant papers continue to be offered?
12. Is there an increase in the use of computer-based examinations (CBEs)?
13. Are there any changes to the practical experience requirements?
14. What are the transition arrangements for practical experience?
15. What if students are studying full-time � will they still need to complete the TDM on an annual basis?
16. What if students don�t have access to the web to complete their TDM?
17. What are the progression rules?
18. Why is ACCA introducing ethics into the syllabus?
19. Will existing students have to complete the ethics module?
20. Will joint examination schemes (JES) still operate under the new qualification?
21. What are the requirements for the Oxford Brookes degree?
22. How will ACCA support tuition providers in preparing to teach the new syllabus?
23. Will the core paper rule still apply?
24. How many papers can students sit? Can students sit papers in any order?
25. How will the CAT qualification articulate with the new ACCA syllabus?
26. What is subscriber status?
27. When will pilot papers and study guides be ready?
28. Is completing a degree mandatory in order to apply for ACCA membership?
29. Will any of the registration or exam deadlines change?
30. How will ACCA ensure its students have the appropriate IT skills?
31. Who are the new examiners?
32. Why has Paper 3.7 Strategic Financial Management become an option paper under the new syllabus?
33. Why has Paper 3.4, Business Information Management been dropped as an option paper?
34. Why has Paper 2.1, Information Systems been dropped from the syllabus?
35. Which papers are brand new to the syllabus?
36. Why are there no exemptions available from examinations at the final level?
37. When will the qualification change again?

1. Why is the qualification being changed?
Accounting is a dynamic profession. Both the needs of employers and the regulatory landscape are constantly evolving. It is therefore essential that ACCA maintains and develops its position as the world's leading provider of qualifications for the development of accountants and finance professionals by regularly refreshing its qualification.

2. When is the qualification going to change?
The following schedule outlines the key milestones until the new qualification is first examined in December 2007.

2006

January
ACCA announces new qualification

February
Conversion notices sent to all registered students
UK teachers' conference
Online conversion tool available

June
Detailed syllabuses, work experience requirements and pilot papers available

August
Personalised conversion notices sent to all registered students

October
South east Asia teachers' conference

2007

January
First student registrations on the new qualification
New work experience requirements in place

February
Personalised conversion notices sent to all registered students
UK teachers' conference

March
Africa teachers' conference (tbc)

May
Caribbean teachers' conference (tbc)

June
Last written exams under current scheme

August
Current scheme students converted to new qualification

December
First written exams under new qualification

3. What are the conversion arrangements for existing students?
The conversion arrangements will ensure that no students are disadvantaged by the transition from the current to the new examination syllabus. The total assessment required on the new syllabus will be no greater than under the current scheme. Registered students will be sent conversion notices in February and August 2006 and February 2007, based on results to date. In August 2007, all current students will be converted to the new qualification and advised of the papers they will be required to complete under the new syllabus. ACCA is developing an online conversion tool to help students calculate which examination papers they will have to complete on the new syllabus which will be available around 24 February 2006.


The table at the bottom of this post outlines the new paper equivalents.


Students who have passed Paper 3.4, Business Information Management on the current scheme will receive credit for an option paper on the new qualification. Students who have passed Paper 3.7, Strategic Financial Management on the current scheme 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.

4. Will open access entry opportunities be continued?
Yes. The new qualification will continue to provide opportunity to people of ability and application, irrespective of their educational background or learning environment. Therefore, the minimum entry requirements to the ACCA qualification remain unchanged. Individuals must have obtained university matriculation (2 A Levels and 3 GCSEs in five separate subjects including English and Mathematics), or equivalent, before they can register as an ACCA student. Individuals over 21 years may register through the Mature Student Entry Route (MSER). This is designed for students who have the maturity and skills to cope with the ACCA qualification instead of first attempting the open access Certified Accounting Technician (CAT) qualification. MSER students must pass Paper F2, Management Accounting and Paper F3, Financial Accounting within two years of registering.

5. Should students delay registering for the Professional Scheme as the qualification will be changing?
No. Students who are already registered for the Professional Scheme will be converted to the new qualification. No student will have to undergo additional assessment on conversion. The Professional Scheme remains relevant and highly popular, and much of the core knowledge and learning will be carried through to the new qualification.

6. Will the content of the syllabus remain similar or will there be fundamental changes?
The current qualification has proved extremely successful in meeting the needs of our students and members and in many areas of the syllabus, no substantial changes are proposed. However, accounting is a dynamic profession and therefore certain changes are essential to ensure ACCA maintains and develops its position as the world's leading provider and equips its members with relevant and up-to-date knowledge and skills. The following key areas are changing:

* Corporate governance and ethics

Professional qualifications should provide accountants with a framework of professional values, ethics and attitudes for exercising professional judgment and for acting in an ethical manner that is in the best interest of the accounting profession and society in general.

The current qualification addresses the issue of ethics and corporate governance in all of its final level papers. The new Paper P1, Professional Accountant � brings together these important areas, together with risk management, for the first time.

* Finance

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 Fundamentals. 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 core paper at the final level and replaced in the proposed new syllabus by optional Paper P4, Advanced Financial Management.

* Management accounting

Management accounting, including the ability to understand cost behaviour and to budget effectively, is viewed by ACCA members as essential for accountants. To ensure students develop these essential skills, 2 papers in Fundamentals will cover these subject areas. Paper F2, Management Accounting covers similar areas to the current Paper 1.2, Financial Information for Management and Paper F5, Performance Management develops these basic principles to look at the techniques of planning, control and decision-making.

* Information systems

The new syllabus makes the assumption that students are training in a computerised environment. Each paper in the syllabus will cover the relevant aspects of information systems and management within their own context. Paper F1, Accountant in Business and Paper P3, Business Analysis will both address specific aspects of information systems/management. Competences relating to information systems will also be specifically addressed in the practical work experience requirements.

* Managing people

Managing people is currently examined in Part 1 of the qualification in Paper 1.3, Managing People. However, very often, students at this level do not have relevant work experience to draw upon. Therefore, the subject of managing people will be introduced at a later stage in the new syllabus within Paper P3, Business Analysis. Students' work experience requirements will also include competences relating to managing people. Paper F1, Accountant in Business will look more generally at the range of functions within a business and how they operate in the wider business environment.

7. How will the new qualification be introduced? Will it be phased in alongside the existing scheme?
The two exam syllabuses will not run together. The last sitting of the current scheme examinations will be June 2007 and the first sitting of the new examinations will be December 2007. In February and August 2006 and February 2007 examination conversion notices will be sent to all registered students showing their expected examination conversion based on results to date. In August 2007 all current students will be converted to the new ACCA qualification and advised of the papers they will be required to complete on the new syllabus. Conversion arrangements for practical experience requirements will be confirmed in 2006.

8. Is there going to be a maximum time limit placed on completion of the new qualification?
On the new ACCA qualification, students will be required to complete the examinations within a 10-year period from initial registration. Existing students will have their current time limits renewed due to the change in qualification. Students registered before 31 December 2006 will be transferred over to the new syllabus in August 2007 and given a further ten years to complete the new syllabus ie they will have until June 2017 to complete the new syllabus exams.

After ten years students will be offered the opportunity of moving to 'Subscriber' status. 'Subscriber' status will allow individuals access to student resources such as student accountant, but will remove them from the examination process.

Students may gain their three years' relevant practical experience before, during or after passing their examinations.

9. How will ACCA support the development of learning resources for the new programme?
Teachers' conferences will be run in the UK, South East Asia, Africa and the Caribbean in the run up to the introduction of the new qualification. Detailed syllabuses and pilot papers will also be available from June 2006. ACCA will work with all the major publishers to ensure that new textbooks are available so that teaching can start in late 2006.

10. Will students have to sit more examinations because of the move to the new qualification?
No. The conversion arrangements put in place ensure that the total assessment required of current students will be no greater than under the current scheme. For example, if a student has five papers to complete from the current syllabus, they will still have five papers to complete under the new syllabus.

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11. Will local tax and law variant papers continue to be offered?
Variant papers will continue to be offered where they are required for recognition in a particular jurisdiction or where there is a market requirement.

12. Is there an increase in the use of computer-based examinations (CBEs)?
Knowledge papers (Paper F1, Accountant in Business, Paper F2, Management Accounting, and Paper F3, Financial Accounting) will be available both as computer-based examinations (CBEs) and as traditional paper-based examinations. Under the current scheme only two papers − 1.1 and 1.2 − are available as CBEs.

Computer-based examinations at higher levels of the qualification will not be introduced for 2007 but may be introduced at some point in the future, as CBE technology becomes more accessible on a global scale.

13. Are there any changes to the practical experience requirements?
Trainees (students and affiliates) will still be required to complete a minimum of three years' work experience that is relevant, supervised and meets certain specified workplace competences.

The major changes to practical experience requirements are summarised below.

* Trainees will have access to their own online Training Development Matrix (TDM) delivered through ACCA's website. The matrix will require trainees to provide details of the purpose and objectives of their job role
* Trainees will be required to identify what they have achieved in their work against performance objectives. Performance objectives are new style competences that describe the types of activities that trainees should be able to demonstrate in the workplace.
* There will be an appropriate mix of mandatory and optional performance objectives. The performance objectives will be linked to the professional examinations.
* Trainees will be required to report against the TDM performance objectives annually to ACCA. Their supervisors will be able to access the records to review them with the trainees, provide comments online and sign off any achievements.

14. What are the transition arrangements for practical experience?
The trainee system will enable existing trainees using current Student Training Records (STRs) to go through a transition process and participate in the new requirement. Transfer arrangements on PER will be confirmed later in 2006.

15. What if students are studying full-time � will they still need to complete the TDM on an annual basis?
If students are studying full time and not gaining any practical experience, then they will need to complete an annual return by declaring that they are a full-time student. The same process will apply if a student is working in a non-accounting environment and not gaining any relevant practical experience.

16. What if students don't have access to the web to complete their TDM?
An alternative paper-based system will be developed and made available where online access is not possible.
17. What are the progression rules?
Students must pass or be exempted from all nine examinations in Fundamentals level and pass all three Essentials examinations and two Options from four in Professional level. There is no requirement for students to sit and/or pass any of the examinations together, including the three Essentials examinations in Professional level.

Students are expected to study each module (Knowledge, Skills, Essentials and Options) in order. Students may attempt a maximum of four examinations at any one sitting. These may be from different modules as long as the modules are attempted in order. Students may vary the order they attempt examinations within each module but they may not vary the order of the modules.

18. Why is ACCA introducing ethics into the syllabus?
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. Students will be briefly introduced to the ethics in Paper F1, Accountant in Business in the context of the accounting legal and regulatory framework. Paper F4, Corporate and Business Law will develop an understanding of governance and ethical issues relating to business by examining how corporate governance, ethics and ethical behaviour relate to business including criminal law and minority protection. Paper P1, Professional Accountant 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.

In addition, as part of their ethical development, students will be required to complete a two hour online training module, developed by ACCA. 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 ethics module before commencing their Professional level studies.

19. Will existing students have to complete the ethics module?
Completing the ethics module will not be a requirement for existing students transferring over to the new qualification, although they will be encouraged to complete the module. All students registering on the new Professional qualification ie any students registering after January 2007, including CAT students transferring over to the ACCA qualification, will be required to complete the ethics module.

20. Will joint examination schemes (JES) still operate under the new qualification?
Yes. ACCA consulted with the national accountancy bodies in countries where it operates joint examination schemes as part of the ACCA2007 consultation process and these partnerships will continue under the new qualification.

21. What are the requirements for the Oxford Brookes degree?
ACCA will continue to work with Oxford Brookes University (OBU) to offer a BSc Honours Degree in Applied Accounting. Students will be able to obtain their degree, awarded by OBU, upon completion of Fundamentals level and by demonstrating their research, analysis, interpersonal and IT skills by completing a Research and Analysis Project.

ACCA will also develop academic partnerships, both at the undergraduate and Masters level, with a range of other prestigious universities across the world. These will enable ACCA students and members to extract maximum value from both their academic and ACCA qualifications.

22. How will ACCA support tuition providers in preparing to teach the new syllabus?
In 2006 and 2007 ACCA will be running a series of teachers' conferences in the UK, South East Asia, Africa and the Caribbean to give guidance to students on teaching the new syllabus. All tuition providers will be sent detailed copies of the syllabus and pilot papers in June 2006. In addition, tuition providers will be kept up to date with the latest developments via e-mail, teach accounting, the tuition providers section on the website and Horizon microsite.

23. Will the core paper rule still apply?
No. Under the new qualification there is no requirement for students to sit and/or pass any of the examinations together, including the three Essentials examinations in Professional level.

24. How many papers can students sit? Can students sit papers in any order?
Students can sit a maximum of four papers at any one session (there is no minimum). Students are expected to study each module (Knowledge, Skills, Essentials and Options) in order. Students may vary the order they attempt examinations within each module but they may not vary the order of the modules. Students may attempt examinations from different modules at the same exam sitting subject to the rules above.

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25. How will the CAT qualification articulate with the new ACCA syllabus?
Students who complete CAT will be given exemption from the Knowledge module (Paper F1, Accountant in Business, Paper F2, Management Accounting, and Paper F3, Financial Accounting). CAT passed finalists will be automatically transferred over to the ACCA syllabus if they are over 17 years and opted for automatic transfer when they initially registered under the CAT scheme.

26. What is subscriber status?
Students will have ten years from their initial registration date to complete the ACCA examinations. Existing students will have their current time limits renewed due to the change in qualification and will be given a further ten years to complete the new examinations.

After ten years students will be offered the opportunity of moving to 'Subscriber' status. 'Subscriber' status will give students access to student resources such as student accountant, but will remove them from the examination process.

27. When will pilot papers and study guides be ready?
Detailed syllabuses, practical experience requirements and pilot papers will be available by June 2006.

28. Is completing a degree mandatory in order to apply for ACCA membership?
Based upon feedback from key stakeholders during the consultation process, ACCA will not make completing a degree a requirement to gaining ACCA membership. ACCA will continue to work with Oxford Brookes University (OBU) to offer a BSc Honours Degree in Applied Accounting. Students will be able to obtain a degree, awarded by OBU, upon completion of Fundamentals level and by completing a Research and Analysis Project.

ACCA will also develop academic partnerships, both at the undergraduate and Masters level, with a range of other prestigious universities across the world. These will enable ACCA students and members to extract maximum value from both their academic and ACCA qualifications.

29. Will any of the registration or exam deadlines change?
Possibly. ACCA is currently reviewing registration and exam deadlines. Students should be reassured that if changes to deadlines are made, then they will be given advance notification However, in the meantime, students should still adhere to the current deadlines. Students will still need to register by 15 August to sit their first examinations in December of the same year and 31 December to sit their first examinations in June of the following year. These deadlines will be two weeks earlier for students registering under joint examination schemes (JES). The exam entry deadlines are 15 April for June examinations and 15 October for December examinations. Existing students will be automatically transferred over to the new syllabus in mid August when they will be notified of which papers they will need to complete under the new syllabus along with examination results for any papers they attempted at the June 07 session.

30. How will ACCA ensure its students have the appropriate IT skills?
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.

31. Who are the new examiners?
ACCA is currently recruiting its new panel of examiners, some will have examined on the current syllabus, others will be new appointments. As soon as the recruitment process is complete, ACCA will introduce its new panel of examiners through articles in student accountant and teach accounting and via the Horizon microsite.

32. Why has Paper 3.7 Strategic Financial Management become an option paper under the new syllabus?
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 Fundamentals. 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.

33. Why has Paper 3.4, Business Information Management been dropped as an option paper?
The new syllabus makes the assumption that students are training in a computerised environment. Each paper in the syllabus will cover the relevant aspects of information systems and management within their own context. Compulsory papers F1, Accountant in Business and P3, Business Analysis will cover specific aspects of information systems/management. Competences relating to information systems will also be specifically addressed in the practical work experience requirements.

34. Why has Paper 2.1, Information Systems been dropped from the syllabus?
The new syllabus makes the assumption that students are training in a computerised environment. Each paper in the syllabus will cover the relevant aspects of information systems and management within their own context. Compulsory papers F1 Accountant in Business and P3 Business Analysis will cover specific aspects of information systems/management. Competences relating to information systems will also be specifically addressed in the practical work experience requirements.

35. Which papers are brand new to the syllabus?
The only brand new paper is P1, Professional Accountant. This paper acts as the gateway into 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.

36. Why are there no exemptions available from examinations at the final level?
This preserves the integrity and rigor of the ACCA qualification. Requiring all members to sit and pass Professional level ensures that all ACCA members, wherever they qualify in the world, and whatever their prior educational backgrounds, share a common set of competences which have been specified and assessed by ACCA directly.

37. When will the qualification change again?
ACCA continually reviews its qualification to ensure that it is relevant and meet the needs of employers. Based on previous history, ACCA operates on a seven-year cycle. However, the exact timing will be driven by the rate of change in the accounting environment.

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