ACCA(特許公認會計師公會)今日公布其專業(yè)資格的重大創(chuàng)新，旨在應(yīng)對21世紀顛覆性的經(jīng)濟環(huán)境挑戰(zhàn)，讓ACCA專業(yè)會計師能夠滿足日新月異的商業(yè)需求，從而塑造財會行業(yè)的未來。
ACCA行政總裁白容(Helen Brand OBE)說道：“我們對ACCA專業(yè)資格進行了開創(chuàng)性的全新設(shè)計，旨在培養(yǎng)學(xué)員在戰(zhàn)略層面的前瞻思維能力和高超的技能組合，從而使其成長為塑造全球商業(yè)未來的現(xiàn)代專業(yè)會計師。”
這些變化以輸出更多符合雇主技能要求的人才為導(dǎo)向，對準持證人的技術(shù)水平、職業(yè)道德和專業(yè)技能保持嚴格標準，這正是確立ACCA作為國際財會專業(yè)資格標桿的基石。為此，高頓財經(jīng)第一時間為你解讀這些變革的深層意義與內(nèi)涵。
•P1和P3被取消，取而代之的是一門新科目的誕生：Strategic Business Leader(考試時間為4小時);
•P2不僅名字變成了Strategic Business Reporting，也更鍛煉考生在真實的商業(yè)環(huán)境下的reporting和解析report的能力。
The new innovative case study uses real-world scenarios to set challenges that require students to blend technical,ethical and professional skills in the *uation 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introduction of Strategic Business Leader,the current P1(Governance,Risk and Ethics)and P3(Business Analysis)will be withdrawn.
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.
除了P階段科目的變化，原先完成F階段后要做的Professional Ethics Module(職業(yè)道德測試)也升級為New Ethics and Professional Skills module，需要約20小時來完成。
The new Ethics and Professional Skills module builds on our Professional Ethics Module(PEM).It will continue to develop important ethical * and judgment but complement it with the broader communications,commercial,innovation,analysis and *uation skills vital for career success.
由于改革要從2018年9月開始正式生效，所以你還有至少7個考試窗口，可以用來考P1\P2\P3，一旦通過，你將無需再參加新科目的考試。
如果你在2018年9月考試窗口前，僅通過P1或者P3一門，那么需要重新參加新科目的考試，之前的成績作廢!
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.
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.
