ACCA（特許公認(rèn)會(huì)計(jì)師公會(huì)）今日公布其專(zhuān)業(yè)資格的重大創(chuàng)新，旨在應(yīng)對(duì)21世紀(jì)顛覆性的經(jīng)濟(jì)環(huán)境挑戰(zhàn)，讓ACCA專(zhuān)業(yè)會(huì)計(jì)師能夠滿足日新月異的商業(yè)需求，從而塑造財(cái)會(huì)行業(yè)的未來(lái)。

 

ACCA行政總裁白容（Helen Brand OBE）說(shuō)道：“我們對(duì)ACCA專(zhuān)業(yè)資格進(jìn)行了開(kāi)創(chuàng)性的全新設(shè)計(jì)，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(zhǎng)為塑造全球商業(yè)未來(lái)的現(xiàn)代專(zhuān)業(yè)會(huì)計(jì)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(duì)準(zhǔn)持證人的技術(shù)水平、職業(yè)道德和專(zhuān)業(yè)技能保持嚴(yán)格標(biāo)準(zhǔn)，這正是確立ACCA作為國(guó)際財(cái)會(huì)專(zhuān)業(yè)資格標(biāo)桿的基石。為此，高頓財(cái)經(jīng)*9時(shí)間為你解讀這些變革的深層意義與內(nèi)涵。

 

重要變革

 

P1和P3被取消，取而代之的是一門(mén)新科目的誕生：Strategic Business Leader（考試時(shí)間為4小時(shí)）；

 

P2不僅名字變成了Strategic Business Reporting，也更鍛煉考生在真實(shí)的商業(yè)環(huán)境下的reporting和解析report的能力。

 

ACCA全球官網(wǎng)說(shuō)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 *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introduction of Strategic Business Leader,the current P1(Governance,Risk and Ethics)and P3(Business Analysis)will be withdrawn.

 

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.

 

其他變化

 

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(cè)試）也升級(jí)為New Ethics and Professional Skills module，需要約20小時(shí)來(lái)完成。

 

ACCA全球官網(wǎng)說(shuō)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 * and judgment but complement it with the broader communications,commercial,innovation,analysis and *uation skills vital for career success.

 

上述變革將于2018年9月起正式生效。

 

這些變化意味著什么，你是否還應(yīng)該繼續(xù)學(xué)習(xí)P1~P3？

 

由于改革要從2018年9月開(kāi)始正式生效，所以你還有至少7個(gè)考試窗口，可以用來(lái)考P1\P2\P3，一旦通過(guò)，你將無(wú)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(guò)P1或者P3一門(mén)，那么需要重新參加新科目的考試，之前的成績(jī)作廢！

 

ACCA全球官網(wǎng)說(shuō)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.

 

曾親自參與此次全球考綱變化調(diào)整內(nèi)部討論過(guò)程的高頓財(cái)經(jīng)ACCA研究中心主任龔玲玲博士表示：

 

“我感覺(jué)這個(gè)改革很有必要，這樣培養(yǎng)出來(lái)的會(huì)計(jì)師才是世界級(jí)的會(huì)計(jì)師。

 

一方面，考生要特別留意新增考點(diǎn)的變化，因?yàn)闃O有可能會(huì)成為日后的命題人出題熱點(diǎn)；另一方面，也要積極調(diào)整自己的備考思路，轉(zhuǎn)變自我提升方式，朝著用人單位青睞的專(zhuān)業(yè)人才方向努力。

 

我們?cè)诘弥耸潞?，研究院已?jīng)組織老師對(duì)大綱進(jìn)行了深入的研究，為考生準(zhǔn)備了很多案例和知識(shí)總結(jié)，我們?cè)敢獍堰@些東西分享出來(lái)，幫助中國(guó)ACCA老師教好這幾門(mén)課，也幫助中國(guó)的ACCA考生順利通過(guò)這幾門(mén)課的全球統(tǒng)考。”