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关于ACCA2007年新大纲的FAQS2
11. Will local tax and law variant papers continue to be offered?
Variant papers will continue to be offered where they are required for recognition in a particular jurisdiction or where there is a market requirement.
12. Is there an increase in the use of computer-based examinations (CBEs)?
Knowledge papers (Paper F1, Accountant in Business, Paper F2, Management Accounting, and Paper F3, Financial Accounting) will be available both as computer-based examinations (CBEs) and as traditional paper-based examinations. Under the current scheme only two papers − 1.1 and 1.2 − are available as CBEs.
Computer-based examinations at higher levels of the qualification will not be introduced for 2007 but may be introduced at some point in the future, as CBE technology becomes more accessible on a global scale.
13. Are there any changes to the practical experience requirements?
Trainees (students and affiliates) will still be required to complete a minimum of three years' work experience that is relevant, supervised and meets certain specified workplace competences.
The major changes to practical experience requirements are summarised below.
* Trainees will have access to their own online Training Development Matrix (TDM) delivered through ACCA's website. The matrix will require trainees to provide details of the purpose and objectives of their job role
* Trainees will be required to identify what they have achieved in their work against performance objectives. Performance objectives are new style competences that describe the types of activities that trainees should be able to demonstrate in the workplace.
* There will be an appropriate mix of mandatory and optional performance objectives. The performance objectives will be linked to the professional examinations.
* Trainees will be required to report against the TDM performance objectives annually to ACCA. Their supervisors will be able to access the records to review them with the trainees, provide comments online and sign off any achievements.
14. What are the transition arrangements for practical experience?
The trainee system will enable existing trainees using current Student Training Records (STRs) to go through a transition process and participate in the new requirement. Transfer arrangements on PER will be confirmed later in 2006.
15. What if students are studying full-time � will they still need to complete the TDM on an annual basis?
If students are studying full time and not gaining any practical experience, then they will need to complete an annual return by declaring that they are a full-time student. The same process will apply if a student is working in a non-accounting environment and not gaining any relevant practical experience.
16. What if students don't have access to the web to complete their TDM?
An alternative paper-based system will be developed and made available where online access is not possible.
17. What are the progression rules?
Students must pass or be exempted from all nine examinations in Fundamentals level and pass all three Essentials examinations and two Options from four in Professional level. There is no requirement for students to sit and/or pass any of the examinations together, including the three Essentials examinations in Professional level.
Students are expected to study each module (Knowledge, Skills, Essentials and Options) in order. Students may attempt a maximum of four examinations at any one sitting. These may be from different modules as long as the modules are attempted in order. Students may vary the order they attempt examinations within each module but they may not vary the order of the modules.
18. Why is ACCA introducing ethics into the syllabus?
The current syllabus addresses the issue of ethics and corporate governance in all of its final level papers. However, increasing emphasis is being placed upon these subject areas under the new qualification to match an increased focus on professionalism and ethics within the accounting profession � which is backed by strengthened codes of conduct, regulation and legislation. ACCA aims to teach its students through its new qualification how to embrace and adhere to a set of professional values and behave within an ethical framework, showing responsibility to stakeholders through operating within an effective system of governance, internal control and risk management. Students will be briefly introduced to the ethics in Paper F1, Accountant in Business in the context of the accounting legal and regulatory framework. Paper F4, Corporate and Business Law will develop an understanding of governance and ethical issues relating to business by examining how corporate governance, ethics and ethical behaviour relate to business including criminal law and minority protection. Paper P1, Professional Accountant covers personal and professional ethics, ethical frameworks and professional values, as applied in the context of the accountant's duties and as a guide to appropriate professional behaviour and conduct in a variety of situations.
In addition, as part of their ethical development, students will be required to complete a two hour online training module, developed by ACCA. This will give students exposure to a range of real life ethical case studies and will require them to reflect on their own ethical behaviour and values. Students will be expected to complete the ethics module before commencing their Professional level studies.
19. Will existing students have to complete the ethics module?
Completing the ethics module will not be a requirement for existing students transferring over to the new qualification, although they will be encouraged to complete the module. All students registering on the new Professional qualification ie any students registering after January 2007, including CAT students transferring over to the ACCA qualification, will be required to complete the ethics module.
20. Will joint examination schemes (JES) still operate under the new qualification?
Yes. ACCA consulted with the national accountancy bodies in countries where it operates joint examination schemes as part of the ACCA2007 consultation process and these partnerships will continue under the new qualification.
21. What are the requirements for the Oxford Brookes degree?
ACCA will continue to work with Oxford Brookes University (OBU) to offer a BSc Honours Degree in Applied Accounting. Students will be able to obtain their degree, awarded by OBU, upon completion of Fundamentals level and by demonstrating their research, analysis, interpersonal and IT skills by completing a Research and Analysis Project.
ACCA will also develop academic partnerships, both at the undergraduate and Masters level, with a range of other prestigious universities across the world. These will enable ACCA students and members to extract maximum value from both their academic and ACCA qualifications.
22. How will ACCA support tuition providers in preparing to teach the new syllabus?
In 2006 and 2007 ACCA will be running a series of teachers' conferences in the UK, South East Asia, Africa and the Caribbean to give guidance to students on teaching the new syllabus. All tuition providers will be sent detailed copies of the syllabus and pilot papers in June 2006. In addition, tuition providers will be kept up to date with the latest developments via e-mail, teach accounting, the tuition providers section on the website and Horizon microsite.
23. Will the core paper rule still apply?
No. Under the new qualification there is no requirement for students to sit and/or pass any of the examinations together, including the three Essentials examinations in Professional level.
24. How many papers can students sit? Can students sit papers in any order?
Students can sit a maximum of four papers at any one session (there is no minimum). Students are expected to study each module (Knowledge, Skills, Essentials and Options) in order. Students may vary the order they attempt examinations within each module but they may not vary the order of the modules. Students may attempt examinations from different modules at the same exam sitting subject to the rules above.
Variant papers will continue to be offered where they are required for recognition in a particular jurisdiction or where there is a market requirement.
12. Is there an increase in the use of computer-based examinations (CBEs)?
Knowledge papers (Paper F1, Accountant in Business, Paper F2, Management Accounting, and Paper F3, Financial Accounting) will be available both as computer-based examinations (CBEs) and as traditional paper-based examinations. Under the current scheme only two papers − 1.1 and 1.2 − are available as CBEs.
Computer-based examinations at higher levels of the qualification will not be introduced for 2007 but may be introduced at some point in the future, as CBE technology becomes more accessible on a global scale.
13. Are there any changes to the practical experience requirements?
Trainees (students and affiliates) will still be required to complete a minimum of three years' work experience that is relevant, supervised and meets certain specified workplace competences.
The major changes to practical experience requirements are summarised below.
* Trainees will have access to their own online Training Development Matrix (TDM) delivered through ACCA's website. The matrix will require trainees to provide details of the purpose and objectives of their job role
* Trainees will be required to identify what they have achieved in their work against performance objectives. Performance objectives are new style competences that describe the types of activities that trainees should be able to demonstrate in the workplace.
* There will be an appropriate mix of mandatory and optional performance objectives. The performance objectives will be linked to the professional examinations.
* Trainees will be required to report against the TDM performance objectives annually to ACCA. Their supervisors will be able to access the records to review them with the trainees, provide comments online and sign off any achievements.
14. What are the transition arrangements for practical experience?
The trainee system will enable existing trainees using current Student Training Records (STRs) to go through a transition process and participate in the new requirement. Transfer arrangements on PER will be confirmed later in 2006.
15. What if students are studying full-time � will they still need to complete the TDM on an annual basis?
If students are studying full time and not gaining any practical experience, then they will need to complete an annual return by declaring that they are a full-time student. The same process will apply if a student is working in a non-accounting environment and not gaining any relevant practical experience.
16. What if students don't have access to the web to complete their TDM?
An alternative paper-based system will be developed and made available where online access is not possible.
17. What are the progression rules?
Students must pass or be exempted from all nine examinations in Fundamentals level and pass all three Essentials examinations and two Options from four in Professional level. There is no requirement for students to sit and/or pass any of the examinations together, including the three Essentials examinations in Professional level.
Students are expected to study each module (Knowledge, Skills, Essentials and Options) in order. Students may attempt a maximum of four examinations at any one sitting. These may be from different modules as long as the modules are attempted in order. Students may vary the order they attempt examinations within each module but they may not vary the order of the modules.
18. Why is ACCA introducing ethics into the syllabus?
The current syllabus addresses the issue of ethics and corporate governance in all of its final level papers. However, increasing emphasis is being placed upon these subject areas under the new qualification to match an increased focus on professionalism and ethics within the accounting profession � which is backed by strengthened codes of conduct, regulation and legislation. ACCA aims to teach its students through its new qualification how to embrace and adhere to a set of professional values and behave within an ethical framework, showing responsibility to stakeholders through operating within an effective system of governance, internal control and risk management. Students will be briefly introduced to the ethics in Paper F1, Accountant in Business in the context of the accounting legal and regulatory framework. Paper F4, Corporate and Business Law will develop an understanding of governance and ethical issues relating to business by examining how corporate governance, ethics and ethical behaviour relate to business including criminal law and minority protection. Paper P1, Professional Accountant covers personal and professional ethics, ethical frameworks and professional values, as applied in the context of the accountant's duties and as a guide to appropriate professional behaviour and conduct in a variety of situations.
In addition, as part of their ethical development, students will be required to complete a two hour online training module, developed by ACCA. This will give students exposure to a range of real life ethical case studies and will require them to reflect on their own ethical behaviour and values. Students will be expected to complete the ethics module before commencing their Professional level studies.
19. Will existing students have to complete the ethics module?
Completing the ethics module will not be a requirement for existing students transferring over to the new qualification, although they will be encouraged to complete the module. All students registering on the new Professional qualification ie any students registering after January 2007, including CAT students transferring over to the ACCA qualification, will be required to complete the ethics module.
20. Will joint examination schemes (JES) still operate under the new qualification?
Yes. ACCA consulted with the national accountancy bodies in countries where it operates joint examination schemes as part of the ACCA2007 consultation process and these partnerships will continue under the new qualification.
21. What are the requirements for the Oxford Brookes degree?
ACCA will continue to work with Oxford Brookes University (OBU) to offer a BSc Honours Degree in Applied Accounting. Students will be able to obtain their degree, awarded by OBU, upon completion of Fundamentals level and by demonstrating their research, analysis, interpersonal and IT skills by completing a Research and Analysis Project.
ACCA will also develop academic partnerships, both at the undergraduate and Masters level, with a range of other prestigious universities across the world. These will enable ACCA students and members to extract maximum value from both their academic and ACCA qualifications.
22. How will ACCA support tuition providers in preparing to teach the new syllabus?
In 2006 and 2007 ACCA will be running a series of teachers' conferences in the UK, South East Asia, Africa and the Caribbean to give guidance to students on teaching the new syllabus. All tuition providers will be sent detailed copies of the syllabus and pilot papers in June 2006. In addition, tuition providers will be kept up to date with the latest developments via e-mail, teach accounting, the tuition providers section on the website and Horizon microsite.
23. Will the core paper rule still apply?
No. Under the new qualification there is no requirement for students to sit and/or pass any of the examinations together, including the three Essentials examinations in Professional level.
24. How many papers can students sit? Can students sit papers in any order?
Students can sit a maximum of four papers at any one session (there is no minimum). Students are expected to study each module (Knowledge, Skills, Essentials and Options) in order. Students may vary the order they attempt examinations within each module but they may not vary the order of the modules. Students may attempt examinations from different modules at the same exam sitting subject to the rules above.
