ACCA是目前世界上*5的專(zhuān)業(yè)會(huì)計(jì)師組織,也是最有影響力的專(zhuān)業(yè)會(huì)計(jì)師組織之一。目前ACCA共分為基礎(chǔ)階段與專(zhuān)業(yè)階段,基礎(chǔ)階段中又分為知識(shí)課程與技能課程,專(zhuān)業(yè)階段中又分為核心課程與選修課程(四選二),具體課程內(nèi)容如下:
知識(shí)課程FUNDAMENTALS--KNOWLEDGE
F1 會(huì)計(jì)師與企業(yè) Accountant in Business (AB)
F2 管理會(huì)計(jì) Management Accounting (MA)
F3 財(cái)務(wù)會(huì)計(jì) Financial Accounting (FA)
技能課程 FUNDAMENTALS—SKILLS
F4 公司法與商法 Corporate and Business Law (CL)
F5 業(yè)績(jī)管理 Performance Management (PM)
F6 稅務(wù) Taxation (TX)
F7 財(cái)務(wù)報(bào)告 Financial Reporting (FR)
F8 審計(jì)與認(rèn)證業(yè)務(wù) Audit and Assurance (AA)
F9 財(cái)務(wù)管理 Financial Management (FM)
職業(yè)核心課程 PROFESSIONAL—ESSENTIALS
P1 專(zhuān)業(yè)會(huì)計(jì)師 Professional Accountant (PA)
P2 公司報(bào)告 Corporate Reporting (CR)
P3 商務(wù)分析 Business Analysis (BA)
職業(yè)選修課程 PROFESSIONAL-- OPTIONS(四選二)
P4 高級(jí)財(cái)務(wù)管理 Advanced Financial Management (AFM)
P5 高級(jí)業(yè)績(jī)管理 Advanced Performance Management (APM)
P6 高級(jí)稅務(wù) Advanced Taxation (ATX)
P7 高級(jí)審計(jì)與認(rèn)證業(yè)務(wù) Advanced Audit and Assurance (AAA)