ACCA重要改革：P1、P3即将合并

 

ACCA（特许公认会计师公会）今日公布其专业资格的重大创新，旨在应对21世纪颠覆性的经济环境挑战，让ACCA专业会计师能够满足日新月异的商业需求，从而塑造财会行业的未来。

 

改革内容主要如下：

 

主要变革

 

ACCA全球官网说明：

 

We’re introducing Strategic Business Leader – an innovative case study

The new innovative case study uses real-world scenarios to set challenges that require students to blend technical, ethical and professional skills in the evaluation and presentation of their responses. With the introduction of Strategic Business Leader, the current P1 (Governance, Risk and Ethics) and P3 (Business Analysis) will be withdrawn.

 

Introducing Strategic Business Reporting

In Strategic Business Reporting, we take the qualification’s current holistic view of reporting into a new dimension. The syllabus will retain the existing technical content of P2 Corporate Reporting. This is significantly enhanced by giving students the skills needed to confidently speak the language of business, and explain reports and the impacts of transactions to a wide variety of stakeholders.

 

其他变化

 

除P阶段科目的变化，原先完成F阶段后要做的Professional Ethics Module（职业道德测试）也升级为New Ethics and Professional Skills module，需要约20小时来完成。

 

ACCA全球官网说明：

 

New Ethics and Professional Skills module replaces Professional Ethics Module

The new Ethics and Professional Skills module builds on our Professional Ethics Module (PEM). It will continue to develop important ethical behaviour and judgment but complement it with the broader communications, commercial, innovation, analysis and evaluation skills vital for career success.

 

生效时间

 

上述变革将于2018年9月起正式生效。

 

学习对策

 

 

复习期间，一方面，考生要特别留意新增考点的变化，这些考点或成为出题热点；另一方面，积极调整备考思路，朝着实用型专业人才方向努力。

 

ACCA全球官网说明：

What happens to my passes at the existing Professional level when the changes are introduced?

If you have passed both P1 Governance, Risk and Ethics and P3 Business Analysis before September 2018, you will be given a converted pass from the new Strategic Business Leader exam.

Students who have passed P2 Corporate Reporting will be given a converted pass from the new Strategic Business Reporting exam.

 

What if I have already passed P1 Governance, Risk and Ethics or P3 Business Analysis?

Students who have passed only one of these exams, for example either P1 Governance, Risk and Ethics or P3 Business Analysis, before September 2018 will have to complete the new Strategic Business Leader exam.

 

ACCA改革推进时间表：

 

此项改革更加注重实际操作能力，为培养世界级的会计师做足功夫。考生应多关注实际应用问题，同时也要调整心态认真复习。

 

沪江财会在此预祝各位考生取得好成绩！

 

推荐阅读：

 

沪江ACCA获得英国官方认可培训（Sliver）等级资质

 

ACCA常见问题解答

 

机改后2016年ACCA机考细则