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新考试政策下的考试形式：

Exam format

Knowledge module exams will be two-hours long. They will be available both as computer-based exams (CBEs) – providing automatic marking and immediate results – and also as traditional paper-based exams. CBEs at higher levels of the qualification will not be introduced as part of the new qualification.

Skills module exams and all Professional level exams will be three-hours long and will make use of a range of assessment methods such as short-answer questions, extended computational exercises, essays, scenarios and case studies.

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新考试政策下考试大纲目标概述：

Syllabus aim

The overall aim of the exam syllabus is to provide the core accounting knowledge, skills, and appropriate professional values in order for affiliates to work in any employment sector. After completing the professional exams, affiliates should be capable of:

• preparing and analysing financial accounts and reports, and giving appropriate professional advice
• preparing and analysing management accounting reports, measuring, assessing and managing performance – giving appropriate professional advice
• understanding the implications for – and constraints on – accountants and managers imposed by corporate and business law
• preparing tax computations and giving professional advice on a range of taxation issues with regards to personal and corporate taxation
• recognising the role of internal and external auditing with respect to financial review, control, accountability, and assurance
• applying financial management theory and techniques in the interests of sustainable and responsible value creation, and giving appropriate professional advice on financing, investment, and distribution
• managing the strategic direction of an organisation and supporting business strategy through implementing business process change by applying appropriate project, systems, and people management techniques and theories
  
  and
  
  
• appreciating that an accountant must 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.

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新政策下考试大纲概述如下：

Exam syllabus outline

The detailed syllabus and pilot papers will be available from June 2006. The aims of each paper are summarised below.

Paper F1, Accountant in Business (AB)

To develop knowledge and understanding of the business environment and the influence this has on how organisations and accountants operate, and of the role of the accountant and other key business functions in contributing to an efficient, effective and ethical organisation, and to build knowledge and understanding of the basic principles of effective management.

Paper F2, Management Accounting (MA)

To develop knowledge and understanding of how to prepare and process basic cost and quantitative information to support management in planning and decision-making in a variety of business contexts.

F3, Financial Accounting (FA)

To develop knowledge and understanding of the underlying principles, concepts and regulations relating to financial accounting and technical proficiency in the use of double-entry accounting techniques, including the preparation of basic financial statements.

F4, Corporate and Business Law (CL)

To develop knowledge and skills in the understanding of the general legal framework, and of specific legal areas relating to business, recognising the need to seek further specialist legal advice where necessary.

F5, Performance Management (PM)

To develop knowledge and skills in the application of management accounting techniques to quantitative and qualitative information for planning, decision-making, performance evaluation and control.

F6, Taxation (TX)

To develop knowledge and skills relating to the tax system as applicable to individuals, single companies, and groups of companies.

F7, Financial Reporting (FR)

To develop knowledge and skills in understanding and applying accounting standards and the theoretical framework in the preparation of financial statements of entities, including groups, and how to analyse and interpret those financial statements.

F8, Audit and Assurance (AA)

To develop knowledge and skills in the process of carrying out the assurance engagement and its application in the context of the professional regulatory framework.

F9, Financial Management (FM)

To develop knowledge and skills expected of a financial manager – relating to issues affecting investment, financing, and dividend policy decisions.

P1, Professional Accountant (PA)

To apply relevant knowledge, skills, and exercise professional judgement in carrying out the role of the accountant relating to governance, internal control, compliance, and the management of risk within an organisation – in the context of an overall ethical framework.

P2, Corporate Reporting (CR)

To apply knowledge, skills, and exercise professional judgement in the application and evaluation of financial reporting principles and practices in a range of business contexts and situations.

P3, Business Analysis (BA)

To apply relevant knowledge, skills, and exercise professional judgement in assessing strategic position, determining strategic choice, and implementing strategic action through business process and structural change, coordinating knowledge systems and information technology, and by managing quality processes, projects, and people.

P4, Advanced Financial Management (AFM)

To apply relevant knowledge, skills, and exercise professional judgement as expected of a senior financial executive or advisor, in taking or recommending decisions relating to the financial management of an organisation.

P5, Advanced Performance Management (APM)

To apply relevant knowledge, skills, and exercise professional judgement in selecting and applying strategic management accounting techniques in different business contexts and to contribute to the evaluation of the performance of an organisation and its strategic development.

P6, Advanced Taxation (ATX)

To apply relevant knowledge, skills, and exercise professional judgement in providing relevant information and advice to individuals and businesses on the impact of the major taxes on financial decisions and situations.

P7, Advanced Audit and Assurance (AAA)

To apply relevant knowledge, skills, and exercise professional judgement in analysing, evaluating, concluding and reporting on the assurance engagement and other audit and assurance issues in the context of best practice and current developments.

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新的政策的考试顺序如下：

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.

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新的考试日期，2007年12月开始执行：

Exam timetable

CBEs will continue to be available throughout the year at ACCA licensed centres. The paper-based exams will also continue to be offered in June and December over an eight-day period, with one session of exams each day. Therefore it is not possible to sit exams that are held on the same day eg you cannot sit Paper F6, Taxation with Paper P6, Advanced Taxation.

Exam timetable

Day 1	F6 Taxation	P6 Advanced Taxation
Day 2	F4 Corporate and Business Law	P7 Advanced Audit and Assurance
Day 3	F3 Financial Accounting	F8 Audit and Assurance
Day 4	F9 Financial Management	P4 Advanced Financial Management
Day 5	F2 Management Accounting	P5 Advanced Performance Management
Day 6	F5 Performance Management	P1 Professional Accountant
Day 7	F7 Financial Reporting	P2 Corporate Reporting
Day 8	F1 Accountant in Business	P3 Business Analysis

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新的免试政策如下：

Exemption policy

No exemptions will be available from Professional level exams. Relevant degree holders from ACCA-accredited institutions may be awarded exemptions for up to all nine exams within the Fundamentals level and register directly at the Professional level. CAT passed finalists will be awarded exemptions from the Knowledge module - Paper F1, Accountant in Business, Paper F2, Management Accounting, and Paper F3, Financial Accounting