眾所周知，ACCA（特許公認(rèn)會(huì)計(jì)師公會(huì)）于今年正式對(duì)ACCA考試科目的成績(jī)有效期作出了重要調(diào)整。根據(jù)以前的規(guī)則，ACCA學(xué)員必須在首次注冊(cè)報(bào)名開(kāi)始10年內(nèi)通過(guò)所有科目考試，否則會(huì)被注銷其學(xué)員資格。而現(xiàn)在新規(guī)則出來(lái)了，F(xiàn)階段成績(jī)永久有效，P階段從通過(guò)*9門(mén)P階段科目考試之日算起，有效期為7年。
　　那么，ACCA為什么要做出這樣的調(diào)整呢？
　　ACCA have listened to feedback from employers and students and are making the changes as a result of this.
　　ACCA傾聽(tīng)了來(lái)自雇主和學(xué)員的反饋，并據(jù)此做了調(diào)整。
　　ACCA 10 year rule does not take into consideration that ACCA students can start at different levels of the exams.Depending on prior qualifications and exemptions awarded,we allow all students–irrespective of what level they start the exams–10 years to complete the exams.This means some students have 10 years to complete the five exams at Professional level if they have completed a relevant and accredited accounting and finance degree and some students have 10 years to complete 14 exams if they are starting with the minimum entry requirements and have no exemptions.At ACCA we want to be fair and provide the same opportunities to all our students.
　　目前采用的“十年期限規(guī)則”并不考慮學(xué)員在開(kāi)始參加ACCA考試時(shí)屬于何種程度，即不論學(xué)員之前的專業(yè)資格程度、是否獲得免試，所有學(xué)員、無(wú)論開(kāi)始考試的程度，都有十年的時(shí)間完成所有考試。也就是說(shuō)，如果學(xué)員已經(jīng)完成了經(jīng)免試認(rèn)可的會(huì)計(jì)和財(cái)務(wù)學(xué)位，他們可以用十年的時(shí)間完成專業(yè)階段的5門(mén)考試；如果學(xué)員僅滿足最低的考試要求，并且無(wú)任何免試資格，他們則要在十年的時(shí)間里完成14門(mén)考試。ACCA希望考試以公平的方式進(jìn)行，為所有學(xué)員提供同等的機(jī)會(huì)。
　　In addition,employers tell ACCA that a time limit is important.They value up-to-date knowledge and want reassurances that ACCA trainees and members have knowledge which is current and relevant to the workplace.Prompt completion of the exams demonstrates a commitment to becoming a professional accountant.You may also find many employers will have their own company policies for completing the exams within a certain time limit.
　　此外，很多雇主也向ACCA表示，設(shè)定一個(gè)時(shí)限很有必要。雇主都很看重知識(shí)的時(shí)效性，希望ACCA學(xué)員和會(huì)員都能掌握符合職場(chǎng)需求的*7知識(shí)。盡快完成考試也體現(xiàn)出學(xué)員有志于成為一名專業(yè)會(huì)計(jì)師的決心。您也許也會(huì)發(fā)現(xiàn)，很多雇主都在公司政策中對(duì)考試完成時(shí)間設(shè)定了一定的期限。
　　考試時(shí)限有哪些變化？
　　Under the current rules,students are removed from the register if they have not completed the exams within 10 years of their initial registration date.
　　根據(jù)目前的規(guī)則，學(xué)員必須在首次報(bào)名注冊(cè)后10年內(nèi)通過(guò)所有考試，否則將注銷其學(xué)員資格。
　　Under the new rules a seven year time limit will be introduced at the Professional level.Therefore,there are no time limits for passing the Foundation level exams as part of Foundations in Accountancy or for taking exams F1-F9 at the Fundamentals level of the ACCA Qualification.However,we do strongly recommend students take exams on a regular basis as this increases the chances of success.
　　根據(jù)新規(guī)則，專業(yè)階段考試的時(shí)限將為7年。因此，國(guó)際財(cái)會(huì)基礎(chǔ)資格(Foundations in Accountancy，簡(jiǎn)稱FIA)的考試以及ACCA資格考試的基礎(chǔ)階段F1-F9考試將不再有通過(guò)時(shí)限。不過(guò)，我們強(qiáng)烈建議學(xué)員定期參加考試，這樣可以增加通過(guò)考試的機(jī)會(huì)。
　　Students will have seven years to pass the exams at Professional level(P1,P2 and P3 and two of the options paper P4-P7).If a student does not pass all the Professional level exams within seven years,they will lose any passes that were achieved more than seven years ago and will need to retake.The seven year time limit starts when a student passes their first Professional level exam.
　　學(xué)員有七年的時(shí)間通過(guò)專業(yè)階段的考試(即P1、P2和P3，以及P4-P7中的任選兩門(mén))。如果學(xué)員不能在七年內(nèi)通過(guò)所有專業(yè)階段考試，超過(guò)七年的已通過(guò)專業(yè)階段科目的成績(jī)將作廢，須重新考試。七年時(shí)限從學(xué)員通過(guò)*9門(mén)專業(yè)階段考試之日算起。
　　新時(shí)限規(guī)則何時(shí)生效？
　　All current students on the register will have been given a last exam session date which is 10 years from when they initially registered.Under the new rules,if you have not completed the exams by your last session date you will not be removed from the register.However,you will lose any passes you may have achieved at the Professional level if you passed them more than seven years ago so these exams will have to be retaken.All Professional Level exams must be passed within a 7 year period.
　　所有目前已注冊(cè)學(xué)員的最后一次考試時(shí)間為其首次注冊(cè)后的第10年。在新規(guī)則下，如果最后一次考試日期前沒(méi)有通過(guò)所有考試，學(xué)員資格不會(huì)被注銷，但其7年前通過(guò)的所有專業(yè)階段考試都將作廢，須重新考試。所有專業(yè)階段考試必須在7年內(nèi)通過(guò)。
　　If you are currently doing the Professional level,have passed your first Professional level examination prior to 2011 and do not anticipate completing the Professional level prior within your last exam session date–email us at students accaglobal.com.
　　如果您目前正在進(jìn)行專業(yè)階段考試，在2011年之前已經(jīng)通過(guò)了*9門(mén)專業(yè)階段考試，并且預(yù)計(jì)在最后一次考試日期前不能完成剩下的考試——請(qǐng)發(fā)郵件至students@ accaglobal.com。
　　關(guān)于ACCA新注冊(cè)學(xué)員的有效期規(guī)定：
　　The new seven year time rule at Professional level will apply to any new students registering with ACCA who are given March 2016 as their first eligible exam session.
　　專業(yè)階段考試的7年時(shí)限新規(guī)則將適用于所有在ACCA新注冊(cè)并以2016年3月作為首次考試日期的新學(xué)員。
　　牛津布魯克斯大學(xué)學(xué)位和時(shí)限：
　　Please note if you want to achieve the Oxford Brookes BSc degree in Applied Accounting,the degree must be completed within 10 years of your initial registration on the ACCA Qualification otherwise your eligibility will be withdrawn.This rule remains unchanged.
　　請(qǐng)注意，如果您想獲得牛津布魯克斯大學(xué)的應(yīng)用會(huì)計(jì)理學(xué)學(xué)士學(xué)位，必須在首次注冊(cè)ACCA資格考試后10年內(nèi)完成該學(xué)位，否則，您的資格將被撤銷。本規(guī)則保持不變。　　本文由高頓網(wǎng)校小編（Smile）編輯發(fā)布，內(nèi)容源自互聯(lián)網(wǎng)，部分內(nèi)容摘自中國(guó)ACCA考試網(wǎng)。