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ACCA 新旧大纲对比

ACCA 新旧大纲对比

200712月执行的新大纲

FUNDAMENTALS

9 papers in total

ACCAspace-领先的ACCA特许公认会计师专业网站总结

KNOWLEDGE

F1 Accountant in Business AB

公司会计

F2 Management Accounting MA

管理会计

F3 Financial Accounting FA

财务会计

SKILLS

F4 Corporate and Business Law CL

公司法和商法

F5 Performance Management PM

业绩管理

F6 Taxation TX

税法

F7 Financial Reporting FR

财务报告

F8 Audit and Assurance AA

审计与认证

F9 Financial Management FM

财务管理

PROFESSIONAL
5 papers in total

ESSENTIALS所有三门

P1 Professional Accountant PA

职业会计师

P2 Corporate Reporting CR

公司报告

P3 Business Analysis BA

商业分析

OPTIONS 四门中任选二门

P4 Advanced Financial Management AFM

高级财务管理

P5 Advanced Performance Management APM

高级业绩管理

P6 Advanced Taxation ATX

高级税法

P7 Advanced Audit and Assurance AAA

高级审计与认证

Progression through the syllabus

To satisfy the exam requirements which are necessary to become an ACCA member, students must pass or be exempted from all nine exams in the Fundamentals level, pass all three exams in the Essentials module, and successfully complete two Options module exams in Professional level. Under the new qualification, there is no requirement for students to sit and/or pass any of the exams together, including the three Essentials module exams in the Professional level.

Students are expected to study each module – Knowledge, Skills, Essentials and Options – in order. Students may attempt a maximum of four exams at any one sitting. Papers may be attempted from different modules at the same sitting as long as the modules are attempted in order. Students may vary the order they attempt exams within each module but they may not vary the order of the modules. However, ACCA strongly recommends that papers within a module are taken in order.

目前的考试大纲ACCA课程设置

阶段

序号

ACCA课程名称

1

1.1

Preparing Financial Statements

财务报表编制

1.2

Financial Information for Management

财务信息与管理

1.3

Managing People

人力资源管理

2

2.1

Information Systems

信息系统

2.2

Corporate and Business Law

公司法与商法

2.3

Business Taxation

企业税务

2.4

Financial Management and Control

财务管理与控制

2.5

Financial Reporting

财务报告

2.6

Audit and Internal Review

审计与内部控制

3

3.1

Audit and Assurance Services

审计与认证业务

3.2

Advanced Taxation

高级税务

3.3

Performance Management

业绩管理

3.4

Business Information Management

企业信息管理

3.5

Strategic Business Planning and Development

战略经营计划与开发

3.6

Advanced Corporate Reporting

高级公司报告

3.7

Strategic Financial Management

战略财务管理

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

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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.

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请问楼主:新大纲有免考吗?具体的免考政策是什么呢?谢谢!

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谢谢

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谢谢

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谢谢

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