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ACCA政策改革

來(lái)源: 正保會(huì)計(jì)網(wǎng)校 編輯: 2015/01/29 15:39:12 字體:

從現(xiàn)在要注意,ACCA的考試年限已經(jīng)發(fā)生了改變,變革更為合理,且ACCA也給出了建設(shè)性的意見(jiàn),這樣學(xué)員們也可以按照自己計(jì)劃來(lái)安排時(shí)間進(jìn)行考試了。

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年內(nèi)完成ACCA的全部考試的限制將從2015年12月開(kāi)始被廢除,取而代之的是F階段的考試將不會(huì)受到時(shí)間的限制,而P階段的考生將會(huì)被給予7年的時(shí)間來(lái)完成考試,建議學(xué)員們要更合理的安排自己的學(xué)習(xí)、工作和考試的時(shí)間。

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.

另一項(xiàng)改革就是從2015年12月份起,P階段的考試取消了先要考P1、P2和P3的要求,而是自己進(jìn)行組合,即可以先考P4到P7的課程,或者穿插進(jìn)行考試也是可以的。但是ACCA官方的建議,如果有想?yún)⒓覲7考試的同學(xué),還是建議先完成P2或同難度的考試后再參加P7的考試會(huì)更有把握。

我要糾錯(cuò)】 責(zé)任編輯:Sarah

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