解析：ACCA考試兩大改革新舉措

ACCA(the Association of Chartered Certified Accountants) is delighted to announce a new agreement with Pearson VUE for the provision of computer based testing (CBT) across ACCA’s Fundamentals SkillsLevel (F5-F9) exams.

F5-F9 exams will start their transition to CBT towards the end of 2016, with students initially having the choice of CBT or paper exams.

ACCA has agreed with learning providers and employers that any changes being introduced across the ACCA Qualification will be phased，ensuring they, and students, have time to adapt to thechanges.

Pearson VUE’s experience in delivering CBT is renowned worldwide and istherefore the ideal partner for ACCA in terms of providing a secureand robust exam offering. Additionally the agreement enables ACCA to customise its computer based exams(CBEs) to ensure the continue drigour for which ACCA is known. The F5-F9 exams will continue to have the longer questions in exams that test a student’s ability to apply their knowledge. For these question types there will continueto be expert human-marking.

Helen Brand OBE, chief executive of ACCA，said: ACCA first introduced CBT for the Fundamental Knowledge exams in 1998 and this agreementwith Pearson VUE represents the next stage in ACCA's transition,ensuring the ACCA Qualification remains relevant to today's business environment.

Bob Whelan, managing director of Pearson VUE, said: This exciting newpartnership will allow ACCA to realise its global digital ambitions and deliver assessments which reflect the real-life experience of modern day accounting professionals.

As part of the new assessments for F5-F9, ACCA will be able to teststudents’ knowledge and skills in a way that more accurately reflects real-life workplace scenarios and activities. ACCA has an established approach to exam development, assessing students on both their knowledge and the application of that knowledge. This approach to exam development and the continued focus on rigour and application makes ACCA a first choice qualification for employers worldwide.

ACCA selected Pearson VUE to deliver its CBT exam programme because it offers acomplete solution including test development tools, aregistration and scheduling platform, test centre management tools and a full reporting service .Pearson VUE is providing its ExamDeveloper software to enable ACCA to write new content for the exams. This includes the authoring of advanced question types thattest higher order skills and abilities and are more relevant to the accountancy sector.

Pearson VUE is also providing its test centre management applications to allow ACCA to manage the delivery of tests through its own networkof test centres. This includes Pearson VUE's Athena test driver where test papers are fully encrypted up to the point of delivery,improving security.

F5-F9 exams will be available during scheduled windows in March, June, September and December. Practice tests will also be offered to students, providing students with detailed contextual feedback to provide the best preparation for the exams.

Until now,the ACCA has had a 10-year rule that has meant that students have had ten years in which to pass all their exams.

This rule has now been removed, and instead the rule is that students’ will have 7 years in which to pass their Professional level (P) exams. The 7 year limit starts when a student passes their first Professional level exam.

There is no timelimit for passing the Fundamental and Skills (F) level exams.

If the Professional level exams are not passed within 7 years of passing the first Professional exam, then students will lose any passes achieved at the Professional level more than 7 years earlier and will need to retake them.

Currently,the compulsory papers (P1, P2, and P3) have to be completed before attempting the optional papers (P4 to P7)

With effect from December 2015, this rule will no longer apply and the P level exams may betaken in any order. (However, the ACCA do advise that if P7 is being taken then it should be taken after, or at the same time as, P2.)

This changedoes not affect the rules regarding the Fundamental and Skills (F level)papers.

	課程專業(yè)名稱	講師	試聽
	ACCA 全維度網(wǎng)課體驗(yàn)課程	高頓名師
	ACCA網(wǎng)課全科卡（8.2折）	高頓名師