培训课程
关于ACCA2007年新大纲的FAQS1
Taken from the ACCA website:
FAQs
1. Why is the qualification being changed?
2. When is the qualification going to change?
3. What are the conversion arrangements for existing students?
4. Will open access entry opportunities be continued?
5. Should students delay registering for the Professional Scheme as the qualification will be changing?
6. Will the content of the syllabus remain similar or will there be fundamental changes?
7. How will the new qualification be introduced? Will it be phased in alongside the existing scheme?
8. Is there going to be a maximum time limit placed on completion of the new qualification?
9. How will ACCA support the development of learning resources for the new programme?
10. Will students have to sit more examinations because of the move to the new qualification?
11. Will local tax and law variant papers continue to be offered?
12. Is there an increase in the use of computer-based examinations (CBEs)?
13. Are there any changes to the practical experience requirements?
14. What are the transition arrangements for practical experience?
15. What if students are studying full-time � will they still need to complete the TDM on an annual basis?
16. What if students don�t have access to the web to complete their TDM?
17. What are the progression rules?
18. Why is ACCA introducing ethics into the syllabus?
19. Will existing students have to complete the ethics module?
20. Will joint examination schemes (JES) still operate under the new qualification?
21. What are the requirements for the Oxford Brookes degree?
22. How will ACCA support tuition providers in preparing to teach the new syllabus?
23. Will the core paper rule still apply?
24. How many papers can students sit? Can students sit papers in any order?
25. How will the CAT qualification articulate with the new ACCA syllabus?
26. What is subscriber status?
27. When will pilot papers and study guides be ready?
28. Is completing a degree mandatory in order to apply for ACCA membership?
29. Will any of the registration or exam deadlines change?
30. How will ACCA ensure its students have the appropriate IT skills?
31. Who are the new examiners?
32. Why has Paper 3.7 Strategic Financial Management become an option paper under the new syllabus?
33. Why has Paper 3.4, Business Information Management been dropped as an option paper?
34. Why has Paper 2.1, Information Systems been dropped from the syllabus?
35. Which papers are brand new to the syllabus?
36. Why are there no exemptions available from examinations at the final level?
37. When will the qualification change again?
1. Why is the qualification being changed?
Accounting is a dynamic profession. Both the needs of employers and the regulatory landscape are constantly evolving. It is therefore essential that ACCA maintains and develops its position as the world's leading provider of qualifications for the development of accountants and finance professionals by regularly refreshing its qualification.
2. When is the qualification going to change?
The following schedule outlines the key milestones until the new qualification is first examined in December 2007.
2006
January
ACCA announces new qualification
February
Conversion notices sent to all registered students
UK teachers' conference
Online conversion tool available
June
Detailed syllabuses, work experience requirements and pilot papers available
August
Personalised conversion notices sent to all registered students
October
South east Asia teachers' conference
2007
January
First student registrations on the new qualification
New work experience requirements in place
February
Personalised conversion notices sent to all registered students
UK teachers' conference
March
Africa teachers' conference (tbc)
May
Caribbean teachers' conference (tbc)
June
Last written exams under current scheme
August
Current scheme students converted to new qualification
December
First written exams under new qualification
3. What are the conversion arrangements for existing students?
The conversion arrangements will ensure that no students are disadvantaged by the transition from the current to the new examination syllabus. The total assessment required on the new syllabus will be no greater than under the current scheme. Registered students will be sent conversion notices in February and August 2006 and February 2007, based on results to date. In August 2007, all current students will be converted to the new qualification and advised of the papers they will be required to complete under the new syllabus. ACCA is developing an online conversion tool to help students calculate which examination papers they will have to complete on the new syllabus which will be available around 24 February 2006.
The table at the bottom of this post outlines the new paper equivalents.
Students who have passed Paper 3.4, Business Information Management on the current scheme will receive credit for an option paper on the new qualification. Students who have passed Paper 3.7, Strategic Financial Management on the current scheme and have not yet passed two option papers, may choose to receive credit for either Paper P1, Professional Accountant or Paper P4, Advanced Financial Management. Students who have passed Paper 3.7, Strategic Financial Management and two option papers on the current scheme will receive credit for Paper P1, Professional Accountant.
4. Will open access entry opportunities be continued?
Yes. The new qualification will continue to provide opportunity to people of ability and application, irrespective of their educational background or learning environment. Therefore, the minimum entry requirements to the ACCA qualification remain unchanged. Individuals must have obtained university matriculation (2 A Levels and 3 GCSEs in five separate subjects including English and Mathematics), or equivalent, before they can register as an ACCA student. Individuals over 21 years may register through the Mature Student Entry Route (MSER). This is designed for students who have the maturity and skills to cope with the ACCA qualification instead of first attempting the open access Certified Accounting Technician (CAT) qualification. MSER students must pass Paper F2, Management Accounting and Paper F3, Financial Accounting within two years of registering.
5. Should students delay registering for the Professional Scheme as the qualification will be changing?
No. Students who are already registered for the Professional Scheme will be converted to the new qualification. No student will have to undergo additional assessment on conversion. The Professional Scheme remains relevant and highly popular, and much of the core knowledge and learning will be carried through to the new qualification.
6. Will the content of the syllabus remain similar or will there be fundamental changes?
The current qualification has proved extremely successful in meeting the needs of our students and members and in many areas of the syllabus, no substantial changes are proposed. However, accounting is a dynamic profession and therefore certain changes are essential to ensure ACCA maintains and develops its position as the world's leading provider and equips its members with relevant and up-to-date knowledge and skills. The following key areas are changing:
* Corporate governance and ethics
Professional qualifications should provide accountants with a framework of professional values, ethics and attitudes for exercising professional judgment and for acting in an ethical manner that is in the best interest of the accounting profession and society in general.
The current qualification addresses the issue of ethics and corporate governance in all of its final level papers. The new Paper P1, Professional Accountant � brings together these important areas, together with risk management, for the first time.
* Finance
An understanding of the fundamental techniques of project appraisal, raising finance and working capital management are regarded as vital by ACCA members. To reflect their importance, Paper F9, Financial Management has been created in Fundamentals. Specialist areas of finance such as treasury management are regarded as more suitable to individuals working, or aiming to work within a corporate finance environment. Therefore, Paper 3.7, Strategic Financial Management has been removed as a core paper at the final level and replaced in the proposed new syllabus by optional Paper P4, Advanced Financial Management.
* Management accounting
Management accounting, including the ability to understand cost behaviour and to budget effectively, is viewed by ACCA members as essential for accountants. To ensure students develop these essential skills, 2 papers in Fundamentals will cover these subject areas. Paper F2, Management Accounting covers similar areas to the current Paper 1.2, Financial Information for Management and Paper F5, Performance Management develops these basic principles to look at the techniques of planning, control and decision-making.
* Information systems
The new syllabus makes the assumption that students are training in a computerised environment. Each paper in the syllabus will cover the relevant aspects of information systems and management within their own context. Paper F1, Accountant in Business and Paper P3, Business Analysis will both address specific aspects of information systems/management. Competences relating to information systems will also be specifically addressed in the practical work experience requirements.
* Managing people
Managing people is currently examined in Part 1 of the qualification in Paper 1.3, Managing People. However, very often, students at this level do not have relevant work experience to draw upon. Therefore, the subject of managing people will be introduced at a later stage in the new syllabus within Paper P3, Business Analysis. Students' work experience requirements will also include competences relating to managing people. Paper F1, Accountant in Business will look more generally at the range of functions within a business and how they operate in the wider business environment.
7. How will the new qualification be introduced? Will it be phased in alongside the existing scheme?
The two exam syllabuses will not run together. The last sitting of the current scheme examinations will be June 2007 and the first sitting of the new examinations will be December 2007. In February and August 2006 and February 2007 examination conversion notices will be sent to all registered students showing their expected examination conversion based on results to date. In August 2007 all current students will be converted to the new ACCA qualification and advised of the papers they will be required to complete on the new syllabus. Conversion arrangements for practical experience requirements will be confirmed in 2006.
8. Is there going to be a maximum time limit placed on completion of the new qualification?
On the new ACCA qualification, students will be required to complete the examinations within a 10-year period from initial registration. Existing students will have their current time limits renewed due to the change in qualification. Students registered before 31 December 2006 will be transferred over to the new syllabus in August 2007 and given a further ten years to complete the new syllabus ie they will have until June 2017 to complete the new syllabus exams.
After ten years students will be offered the opportunity of moving to 'Subscriber' status. 'Subscriber' status will allow individuals access to student resources such as student accountant, but will remove them from the examination process.
Students may gain their three years' relevant practical experience before, during or after passing their examinations.
9. How will ACCA support the development of learning resources for the new programme?
Teachers' conferences will be run in the UK, South East Asia, Africa and the Caribbean in the run up to the introduction of the new qualification. Detailed syllabuses and pilot papers will also be available from June 2006. ACCA will work with all the major publishers to ensure that new textbooks are available so that teaching can start in late 2006.
10. Will students have to sit more examinations because of the move to the new qualification?
No. The conversion arrangements put in place ensure that the total assessment required of current students will be no greater than under the current scheme. For example, if a student has five papers to complete from the current syllabus, they will still have five papers to complete under the new syllabus.
FAQs
1. Why is the qualification being changed?
2. When is the qualification going to change?
3. What are the conversion arrangements for existing students?
4. Will open access entry opportunities be continued?
5. Should students delay registering for the Professional Scheme as the qualification will be changing?
6. Will the content of the syllabus remain similar or will there be fundamental changes?
7. How will the new qualification be introduced? Will it be phased in alongside the existing scheme?
8. Is there going to be a maximum time limit placed on completion of the new qualification?
9. How will ACCA support the development of learning resources for the new programme?
10. Will students have to sit more examinations because of the move to the new qualification?
11. Will local tax and law variant papers continue to be offered?
12. Is there an increase in the use of computer-based examinations (CBEs)?
13. Are there any changes to the practical experience requirements?
14. What are the transition arrangements for practical experience?
15. What if students are studying full-time � will they still need to complete the TDM on an annual basis?
16. What if students don�t have access to the web to complete their TDM?
17. What are the progression rules?
18. Why is ACCA introducing ethics into the syllabus?
19. Will existing students have to complete the ethics module?
20. Will joint examination schemes (JES) still operate under the new qualification?
21. What are the requirements for the Oxford Brookes degree?
22. How will ACCA support tuition providers in preparing to teach the new syllabus?
23. Will the core paper rule still apply?
24. How many papers can students sit? Can students sit papers in any order?
25. How will the CAT qualification articulate with the new ACCA syllabus?
26. What is subscriber status?
27. When will pilot papers and study guides be ready?
28. Is completing a degree mandatory in order to apply for ACCA membership?
29. Will any of the registration or exam deadlines change?
30. How will ACCA ensure its students have the appropriate IT skills?
31. Who are the new examiners?
32. Why has Paper 3.7 Strategic Financial Management become an option paper under the new syllabus?
33. Why has Paper 3.4, Business Information Management been dropped as an option paper?
34. Why has Paper 2.1, Information Systems been dropped from the syllabus?
35. Which papers are brand new to the syllabus?
36. Why are there no exemptions available from examinations at the final level?
37. When will the qualification change again?
1. Why is the qualification being changed?
Accounting is a dynamic profession. Both the needs of employers and the regulatory landscape are constantly evolving. It is therefore essential that ACCA maintains and develops its position as the world's leading provider of qualifications for the development of accountants and finance professionals by regularly refreshing its qualification.
2. When is the qualification going to change?
The following schedule outlines the key milestones until the new qualification is first examined in December 2007.
2006
January
ACCA announces new qualification
February
Conversion notices sent to all registered students
UK teachers' conference
Online conversion tool available
June
Detailed syllabuses, work experience requirements and pilot papers available
August
Personalised conversion notices sent to all registered students
October
South east Asia teachers' conference
2007
January
First student registrations on the new qualification
New work experience requirements in place
February
Personalised conversion notices sent to all registered students
UK teachers' conference
March
Africa teachers' conference (tbc)
May
Caribbean teachers' conference (tbc)
June
Last written exams under current scheme
August
Current scheme students converted to new qualification
December
First written exams under new qualification
3. What are the conversion arrangements for existing students?
The conversion arrangements will ensure that no students are disadvantaged by the transition from the current to the new examination syllabus. The total assessment required on the new syllabus will be no greater than under the current scheme. Registered students will be sent conversion notices in February and August 2006 and February 2007, based on results to date. In August 2007, all current students will be converted to the new qualification and advised of the papers they will be required to complete under the new syllabus. ACCA is developing an online conversion tool to help students calculate which examination papers they will have to complete on the new syllabus which will be available around 24 February 2006.
The table at the bottom of this post outlines the new paper equivalents.
Students who have passed Paper 3.4, Business Information Management on the current scheme will receive credit for an option paper on the new qualification. Students who have passed Paper 3.7, Strategic Financial Management on the current scheme and have not yet passed two option papers, may choose to receive credit for either Paper P1, Professional Accountant or Paper P4, Advanced Financial Management. Students who have passed Paper 3.7, Strategic Financial Management and two option papers on the current scheme will receive credit for Paper P1, Professional Accountant.
4. Will open access entry opportunities be continued?
Yes. The new qualification will continue to provide opportunity to people of ability and application, irrespective of their educational background or learning environment. Therefore, the minimum entry requirements to the ACCA qualification remain unchanged. Individuals must have obtained university matriculation (2 A Levels and 3 GCSEs in five separate subjects including English and Mathematics), or equivalent, before they can register as an ACCA student. Individuals over 21 years may register through the Mature Student Entry Route (MSER). This is designed for students who have the maturity and skills to cope with the ACCA qualification instead of first attempting the open access Certified Accounting Technician (CAT) qualification. MSER students must pass Paper F2, Management Accounting and Paper F3, Financial Accounting within two years of registering.
5. Should students delay registering for the Professional Scheme as the qualification will be changing?
No. Students who are already registered for the Professional Scheme will be converted to the new qualification. No student will have to undergo additional assessment on conversion. The Professional Scheme remains relevant and highly popular, and much of the core knowledge and learning will be carried through to the new qualification.
6. Will the content of the syllabus remain similar or will there be fundamental changes?
The current qualification has proved extremely successful in meeting the needs of our students and members and in many areas of the syllabus, no substantial changes are proposed. However, accounting is a dynamic profession and therefore certain changes are essential to ensure ACCA maintains and develops its position as the world's leading provider and equips its members with relevant and up-to-date knowledge and skills. The following key areas are changing:
* Corporate governance and ethics
Professional qualifications should provide accountants with a framework of professional values, ethics and attitudes for exercising professional judgment and for acting in an ethical manner that is in the best interest of the accounting profession and society in general.
The current qualification addresses the issue of ethics and corporate governance in all of its final level papers. The new Paper P1, Professional Accountant � brings together these important areas, together with risk management, for the first time.
* Finance
An understanding of the fundamental techniques of project appraisal, raising finance and working capital management are regarded as vital by ACCA members. To reflect their importance, Paper F9, Financial Management has been created in Fundamentals. Specialist areas of finance such as treasury management are regarded as more suitable to individuals working, or aiming to work within a corporate finance environment. Therefore, Paper 3.7, Strategic Financial Management has been removed as a core paper at the final level and replaced in the proposed new syllabus by optional Paper P4, Advanced Financial Management.
* Management accounting
Management accounting, including the ability to understand cost behaviour and to budget effectively, is viewed by ACCA members as essential for accountants. To ensure students develop these essential skills, 2 papers in Fundamentals will cover these subject areas. Paper F2, Management Accounting covers similar areas to the current Paper 1.2, Financial Information for Management and Paper F5, Performance Management develops these basic principles to look at the techniques of planning, control and decision-making.
* Information systems
The new syllabus makes the assumption that students are training in a computerised environment. Each paper in the syllabus will cover the relevant aspects of information systems and management within their own context. Paper F1, Accountant in Business and Paper P3, Business Analysis will both address specific aspects of information systems/management. Competences relating to information systems will also be specifically addressed in the practical work experience requirements.
* Managing people
Managing people is currently examined in Part 1 of the qualification in Paper 1.3, Managing People. However, very often, students at this level do not have relevant work experience to draw upon. Therefore, the subject of managing people will be introduced at a later stage in the new syllabus within Paper P3, Business Analysis. Students' work experience requirements will also include competences relating to managing people. Paper F1, Accountant in Business will look more generally at the range of functions within a business and how they operate in the wider business environment.
7. How will the new qualification be introduced? Will it be phased in alongside the existing scheme?
The two exam syllabuses will not run together. The last sitting of the current scheme examinations will be June 2007 and the first sitting of the new examinations will be December 2007. In February and August 2006 and February 2007 examination conversion notices will be sent to all registered students showing their expected examination conversion based on results to date. In August 2007 all current students will be converted to the new ACCA qualification and advised of the papers they will be required to complete on the new syllabus. Conversion arrangements for practical experience requirements will be confirmed in 2006.
8. Is there going to be a maximum time limit placed on completion of the new qualification?
On the new ACCA qualification, students will be required to complete the examinations within a 10-year period from initial registration. Existing students will have their current time limits renewed due to the change in qualification. Students registered before 31 December 2006 will be transferred over to the new syllabus in August 2007 and given a further ten years to complete the new syllabus ie they will have until June 2017 to complete the new syllabus exams.
After ten years students will be offered the opportunity of moving to 'Subscriber' status. 'Subscriber' status will allow individuals access to student resources such as student accountant, but will remove them from the examination process.
Students may gain their three years' relevant practical experience before, during or after passing their examinations.
9. How will ACCA support the development of learning resources for the new programme?
Teachers' conferences will be run in the UK, South East Asia, Africa and the Caribbean in the run up to the introduction of the new qualification. Detailed syllabuses and pilot papers will also be available from June 2006. ACCA will work with all the major publishers to ensure that new textbooks are available so that teaching can start in late 2006.
10. Will students have to sit more examinations because of the move to the new qualification?
No. The conversion arrangements put in place ensure that the total assessment required of current students will be no greater than under the current scheme. For example, if a student has five papers to complete from the current syllabus, they will still have five papers to complete under the new syllabus.
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