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ACCA政策改革

2015-03-10 18:11:00   来源: 会计网

导读:从现在要注意,ACCA的考试年限已经发生了改变,变革更为合理,且ACCA也给出了建设性的意见,这样学员们也可以按照自己计划来安排时间进行考试了。

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从现在要注意,ACCA的考试年限已经发生了改变,变革更为合理,且ACCA也给出了建设性的意见,这样学员们也可以按照自己计划来安排时间进行考试了。

Until now, the ACCA has had a 10-year rule that has meant that students’ have had ten years in which to pass all their exams. This rule has now been removed and instead the rule is that students’ will have 7 years in which to pass their Professional level (P) exams. The 7 year limit starts when a student passes their first Professional level exam. There is no limit for passing the Fundamental and Skills (F) level exams. If the Professional level exams are not passed within 7 years of passing the first Professional exam then students will lose any passes achieved at the Professional level more than 7 years earlier and will need retake them.

需要在10年内完成ACCA的全部考试的限制将从2015年12月开始被废除,取而代之的是F阶段的考试将不会受到时间的限制,而P阶段的考生将会被给予7年的时间来完成考试,建议学员们要更合理的安排自己的学习、工作和考试的时间。

Currently, the compulsory papers (P1, P2 and P3) have to be completed before attempting the optional papers (P4 to P7). With effect from December 2015, this rule will no longer apply and the P level exams may be taken in any order. (However, the ACCA do advise that if P7 is being taken then it should be taken after, or at the same time as P2).

This change does not affect the rules regarding the Fundamental and Skills (F level) papers.

另一项改革就是从2015年12月份起,P阶段的考试取消了先要考P1、P2和P3的要求,而是自己进行组合,即可以先考P4到P7的课程,或者穿插进行考试也是可以的。但是ACCA官方的建议,如果有想参加P7考试的同学,还是建议先完成P2或同难度的考试后再参加P7的考试会更有把握。

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