ACCA免試政策
ACCA對(duì)有志參加ACCA專業(yè)資格考試的中國學(xué)員將執(zhí)行以下免試政策,詳情如下:
注冊(cè)報(bào)名資格免試情況
教育部認(rèn)可高校畢業(yè)生
1、會(huì)計(jì)學(xué)–獲得學(xué)士學(xué)位免試5門課程(F1-F5)2、會(huì)計(jì)學(xué)–輔修專業(yè)免試3門課程(F1-F3)3、金融專業(yè)免試5門課程(F1-F5)
4、法律專業(yè)免試1門課程(F4)
5、商務(wù)及管理專業(yè)免試1門課程(F1)
6、MPAcc專業(yè)(獲得MPAcc學(xué)位或完成MPAcc大綱規(guī)定的所有課程、只有論文待完成)原則上免試九門課程(F1–F9),其中F6(稅務(wù))的免試條件:CICPA全科通過或MPAcc課程中選修了“中國稅制”課程。
7、MBA學(xué)位–獲得MBA學(xué)位免試3門課程(F1-F3)教育部認(rèn)可高校在校生
1、會(huì)計(jì)學(xué)–完成第一學(xué)年課程免試5門課程(F1-F5)2、會(huì)計(jì)學(xué)–輔修專業(yè)免試3門課程(F1-F3)3、會(huì)計(jì)學(xué)–完成第三學(xué)年課程免試3門課程(F1-F3)4、CICPA全科通過免試5門課程(F1-F4和F6)2009年以后通過6+1考試獲得CICPA全科通過F1-F9AIA免考政策
Exemptions for China-effective from 2014學(xué)歷(碩士)
1、會(huì)計(jì)或金融專業(yè)P1 to P6,9&10
2、財(cái)務(wù)專業(yè)P1 to P6,9&10
3、MBA/EMBA P1 to P6,P9,P10
4、無相關(guān)專業(yè)Non-related Major P2,3,4,6
學(xué)歷(本科)Degree Qualification
1、會(huì)計(jì)或金融專業(yè)Accountancy and Finance Major P1 to P62、會(huì)計(jì)(第二專業(yè))Accountancy as 2nd Major P2 to P63、財(cái)務(wù)相關(guān)專業(yè)(審計(jì),稅務(wù),財(cái)務(wù)管理)Accountancy-related Major(Audit,Tax and Finance Management)P1 to P64、商務(wù)與管理相關(guān)專業(yè)Business-related Major P2,P4,P65、法律專業(yè)Law Major P4,P8
6、無相關(guān)專業(yè)Non-related Major P2,4,6
學(xué)歷(本科)Degree Qualification from Zhejiang and Renmin University1、會(huì)計(jì)或金融專業(yè)Accountancy and Finance Major P1 to 6,P9,P102、學(xué)歷(大專)Diploma Qualification
3、會(huì)計(jì)或金融專業(yè)Accountancy and Finance Major P2 to P64、財(cái)務(wù)專業(yè)Accountancy-related P2,P4,P5,P65、商務(wù)與管理相關(guān)專業(yè)Business-related Major P2,P4,P66、無相關(guān)專業(yè)Non-related Major No Exemption資格證書Professional Qualification
MPAcc專業(yè)Master in Professional Accounting P1 to 12*CICPA全科通過P1 to 12
CAT(Certified Accounting Technician)P1-6IFA P1 to 6,9
CMA(USA)P1 to 8 and12
US CPA(Active Member)P1 to 12
US CPA(No Active Member)P1 to 12
*only applicable if MPAcc graduates achieved at the following institutes:
Peiking University
Renmin University of China
Tsinghua University
Central University of Finance and EonomicsZhejing University
Zhejiang University of Finance and EconomicsNanjing University of Finance and EconomicsNankai University
Tianjin University of Finance and EconomicsDongbei University of Finance and EconomicsFudan University
Shanghai Jiatong University
Shanghai University of Finance and EconomicsNanjing University
Xiamen University
Wuhan University
Zhongnan University of Economics and Law
Hunan University
Sun Yat Sen University
Jinan University
Chongqing University
Xinan University of Finance and EconomicsXian Jiaotong University
The Research Centre under Ministry of FinanceAICPA可免考政策
免考ACCA:如果你已經(jīng)通過了AICPA的四門課程的考試,無需持證,你將獲得ACCA的F1-F6、F8-F9課程的免試資格。
免考ACA:從2010年年初開始,擁有AICPA證書可直接換取英國皇家特許會(huì)計(jì)師ACA資格而無需任何考試。(ACA是英國皇家特許會(huì)計(jì)師,是英國本土最老牌最權(quán)威的會(huì)計(jì)認(rèn)證,英國100家上市公司的CFO中有80%都持有ACA,英國王子查爾斯也是ACA的榮譽(yù)會(huì)員)。
免考HKICPA:AICPA可以和HKICPA進(jìn)行互換豁免,AICPA持證人只要參加一個(gè)小組討論會(huì)即可獲得HKICPA資格。
免考AIA:無論是AICPA的會(huì)員或者非會(huì)員,只要通過AICPA,就可以免考12門考試同時(shí)AICPA可以換取加拿大CA和澳洲的CA,除此之外,像墨西哥CPA,新西蘭CPA,愛爾蘭CPA也都存在于AICPA的豁免證書名單中。
CICPA與HKICPA的互免情況是
根據(jù)協(xié)議規(guī)定,參加內(nèi)地注冊(cè)會(huì)計(jì)師全國統(tǒng)一考試并全科合格的人員,報(bào)名參加香港會(huì)計(jì)師公會(huì)專業(yè)資格課程時(shí),可以豁免“財(cái)務(wù)管理”和“審計(jì)和資訊管理”兩科目;參加香港會(huì)計(jì)師公會(huì)專業(yè)資格課程考試并全科合格的人員,報(bào)名參加內(nèi)地注冊(cè)會(huì)計(jì)師全國統(tǒng)一考試時(shí),可以豁免“財(cái)務(wù)成本管理”和“審計(jì)”兩科目?;砻饪荚嚳颇坑行跊]有限制。