搞事搞事搞事，P1和P3上演虐狗大戲，在官方的見證下成親結(jié)為一家，P2傷心欲絕改頭換面……額，錯(cuò)了，拿錯(cuò)劇本了，重來(lái)。

 

ACCA（特許公認(rèn)會(huì)計(jì)師公會(huì)）今日公布其專業(yè)資格的重大創(chuàng)新，旨應(yīng)對(duì)21世紀(jì)顛覆性的經(jīng)濟(jì)環(huán)境挑戰(zhàn)。消息一出，想必大家都緊張萬(wàn)分，不知道官方又出了什么幺蛾子，下面，小編將詳細(xì)說(shuō)明其改革變動(dòng)之處。

 

變革一

 

·P1和P3被取消，取而代之的是一門新科目的誕生：Strategic Business Leader（考試時(shí)間為4小時(shí)）；

 

·P2不僅名字變成了Strategic Business Reporting，也更鍛煉考生在真實(shí)的商業(yè)環(huán)境下的reporting和解析report的能力。

 

We’re introducing Strategic Business Leader–an innovative case studyThe new innovative case study uses real-world scenarios to set challenges that require students to blend technical,ethical and professional skills in the *uation and presentation of their responses.With the introduction of Strategic Business Leader,the current P1(Governance,Risk and Ethics)and P3(Business Analysis)will be withdrawn.

 

Introducing Strategic Business ReportingIn Strategic Business Reporting,we take the qualification’s current holistic view of reporting into a new dimension.The syllabus will retain the existing technical content of P2 Corporate Reporting.This is significantly enhanced by giving students the skills needed to confidently speak the language of business,and explain reports and the impacts of transactions to a wide variety of stakeholders.

 

變革二

 

除了P階段科目的變化，原先完成F階段后要做的Professional Ethics Module（職業(yè)道德測(cè)試）也升級(jí)為New Ethics and Professional Skills module，需要約20小時(shí)來(lái)完成。

 

New Ethics and Professional Skills module replaces Professional Ethics ModuleThe new Ethics and Professional Skills module builds on our Professional Ethics Module(PEM).It will continue to develop important ethical * and judgment but complement it with the broader communications,commercial,innovation,analysis and *uation skills vital for career success.

 

從2018年9月起，ACCA專業(yè)階段考試將被全新的戰(zhàn)略專業(yè)考試所取代。

 

所以，我們?cè)撛趺磻?yīng)對(duì)這個(gè)情況呢？官方給出了這樣的說(shuō)明：

 

由于改革要從2018年9月開始正式生效，所以你還有至少7個(gè)考試窗口，可以用來(lái)考P1\P2\P3，一旦通過(guò)，你將無(wú)需再參加新科目的考試。

 

如果你在2018年9月考試窗口前，僅通過(guò)P1或者P3一門，那么需要重新參加新科目的考試，之前的成績(jī)作廢！

 

全球經(jīng)濟(jì)正在經(jīng)歷著前所未有的變革。全球化、數(shù)字科技不可阻擋的力量正在改變商業(yè)環(huán)境，這意味著我們需要更加符合時(shí)代發(fā)展變化的優(yōu)秀的專業(yè)會(huì)計(jì)師；而此次變革，則踐行了這個(gè)需求，時(shí)刻保持著對(duì)ACCA學(xué)員的知識(shí)水平、專業(yè)技能和職業(yè)道德的嚴(yán)格要求，這正是ACCA作為國(guó)際財(cái)會(huì)專業(yè)資格標(biāo)桿的體現(xiàn)。