新考试大纲的介绍：Introduction
The new ACCA Qualification is designed to provide the accounting knowledge, skills and professional values which will deliver finance professionals who are capable of building successful careers across all sectors, whether they are working in the public or private sectors, practising in accounting firms, or pursuing a career in business.
The launch of the new qualification follows an extensive and detailed consultation process, which started back in November 2004. Over 17,000 members and students took part in the member competences and the student aspirations surveys, which formed the basis of the new qualification proposals.
Following this research, ACCA consulted internationally with students, members, employers, tuition providers, other professional accountancy bodies and regulators and received over 30,000 responses to its various research initiatives. Commenting on the consultation process, Clare Minchington, ACCA’s managing director – education, learning and development, said: ‘As an organisation that advocates transparency, it was imperative that we conducted a detailed and comprehensive review to ensure that the views of all our key stakeholders were taken into consideration when developing the new ACCA Qualification. I have been delighted by the volume of feedback we have received, and can confidently say that we have listened and acted upon the responses. As a result, we are very confident that the new ACCA Qualification will meet the requirements of students, members, tuition providers, employers, and the various organisations we partner.’
In addition to responding to the needs of its stakeholders, ACCA has designed a qualification which embeds the global accounting education standards set by the International Federation of Accountants (IFAC). There is a strong focus on professional values, ethics, and governance. These skills are essential as the profession moves towards strengthened codes of conduct, regulation, and legislation – with an increasing focus on professionalism and ethics in accounting. They will be examined at the highest level in the new ACCA Qualification, and will be a core element of students’ practical experience requirements. | 
发表于 2007-2-15 11:16
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