快讯！关于ACCA更新对我国学员的免试政策有哪些？来看看！

发布时间：2020-05-20

大家想知道ACCA报考信息吗？那么关于ACCA更新对我国学员的免试政策有哪些？带着这个问题，我们一起来了解下吧！

对于 2004年8月份起，ACCA将对中国学员采取新的“分阶段免试政策”。    

ACCA成立于1904年，今年逢百年庆典，是目前世界上发展最快、规模最大的专业会计师团体。作为第一家进入中国的国际专业会计师组织，ACCA已经为中国培养了一批具有国际水平的专业财会人才。

经过在中国十几年的发展，ACCA对中国学员的能力和特点都有了更加深入的了解，为此次免试政策的调整提供了更合理的依据。    

据ACCA北京代表处介绍，调整后的免试政策的特点是：    

突出了对会计学专业本科学位的确认，这不仅体现在保持现有政策中对会计学专业本科毕业生5门的免试，还体现在对会计学专业本科在读生推出了“分阶段免试政策”，即该类学生在完成二年级课程后，可以获得ACCA专业资格考试第一部分3门课程的免试。

在完成三年级课程后，还可能根据所学课程的相关程度，经ACCA评估后，获得第二部分2.1和/或2.2课程的免试。在此，ACCA认可的会计学学士学位是指专业为会计学或会计学或会计学的会计学学士或管理学学士或经济学学士

对于非会计学专业的毕业生或在校生以及会计学专业的大专毕业生，取消现行的对取得大专或以上学历中国学员的自动免试两门的政策；任何免试都需根据所学课程的相关度，由ACCA总部评估确定。   

新免试政策主要是为了可以更客观地评定学员以往的专业背景，使大学在校生可以尽早开始ACCA的学习，从而提早获得这一国际上广泛认可“财会界的通行证”。

ACCA中国大陆公共事务主管周非说：“对于当今的大学毕业生来讲，仅仅拥有一个学位来应对就业市场的激烈竞争已远远不够。

下来就一些热点问题做出解释：  

特许公认会计师公会是个什么样的组织？    

ACCA是世界上规模最大、学员发展速度最快的国际性专业会计师组织，也是国际上海外学员最多、学员规模发展最快的专业会计师组织。

目前ACCA在全球160国家和地区拥有超过32万会员和学员，设有250多个考点，在70个城市设有办事处。

ACCA专业资格在欧洲特别是英国及世界上其他一些主要国家被认为具有法定会计师资格，会员可成为执业会计师，受法律许可从事审计、税务、破产执行及投资顾问等专业会计师工作，同时也可以在工业、商业、公用事业等领域内从事财务或财务管理工作。    

ACCA在欧洲会计专家协会、亚太会计师联合会和加勒比特许会计师协会等会计组织中起着非常重要的作用。

以上就是今天所要分享的内容，到这里就结束了，如果还有其他疑问，也可到帮考官网或者相关网站去搜索看看吧。

下面小编为大家准备了 ACCA考试 的相关考题，供大家学习参考。

4 At an academic conference, a debate took place on the implementation of corporate governance practices in

developing countries. Professor James West from North America argued that one of the key needs for developing

countries was to implement rigorous systems of corporate governance to underpin investor confidence in businesses

in those countries. If they did not, he warned, there would be no lasting economic growth as potential foreign inward

investors would be discouraged from investing.

In reply, Professor Amy Leroi, herself from a developing country, reported that many developing countries are

discussing these issues at governmental level. One issue, she said, was about whether to adopt a rules-based or a

principles-based approach. She pointed to evidence highlighting a reduced number of small and medium sized initial

public offerings in New York compared to significant growth in London. She suggested that this change could be

attributed to the costs of complying with Sarbanes-Oxley in the United States and that over-regulation would be the

last thing that a developing country would need. She concluded that a principles-based approach, such as in the

United Kingdom, was preferable for developing countries.

Professor Leroi drew attention to an important section of the Sarbanes-Oxley Act to illustrate her point. The key

requirement of that section was to externally report on – and have attested (verified) – internal controls. This was, she

argued, far too ambitious for small and medium companies that tended to dominate the economies of developing

countries.

Professor West countered by saying that whilst Sarbanes-Oxley may have had some problems, it remained the case

that it regulated corporate governance in the ‘largest and most successful economy in the world’. He said that rules

will sometimes be hard to follow but that is no reason to abandon them in favour of what he referred to as ‘softer’

approaches.

(a) There are arguments for both rules and principles-based approaches to corporate governance.

Required:

(i) Describe the essential features of a rules-based approach to corporate governance; (3 marks)

正确答案：
(a) (i) Describe rules-based
In a rules-based jurisdiction, corporate governance provisions are legally binding and enforceable in law.
Non-compliance is punishable by fines or ultimately (in extremis) by delisting and director prosecutions.
There is limited latitude for interpretation of the provisions to match individual circumstances (‘one size fits all’). Some
have described this as a ‘box ticking’ exercise as companies seek to comply despite some provisions applying to their
individual circumstances more than others.
Investor confidence is underpinned by the quality of the legislation rather than the degree of compliance (which will be
total for the most part).

(ii) State, giving reasons, the tax reliefs in relation to inheritance tax (IHT) and capital gains tax (CGT) which

would be available to Alasdair if he acquires the warehouse and leases it to Gallus & Co, rather than to

an unconnected tenant. (4 marks)

正确答案：
(ii) Apart from the fact that Alasdair can keep an eye on his tenant, the main advantages are twofold:
IHT: If the firm are the tenants, the property will be land and buildings used in a business carried on by a partnership
in which the donor is a partner. Thus, Alasdair will be able to claim business property relief (BPR) at a rate of 50%
so long as he remains a partner in the firm. However, this relief would not be available until Alasdair has owned
the property for at least two years from his firm taking up the tenancy.
CGT: As Alasdair is a partner in the firm using the building, it will also be a qualifying asset for the purposes of rollover
relief on any gains arising from the disposal of the property. Assuming that Alasdair acquires a replacement asset
which will be used in the trade, the gain on sale can be deferred against the tax base cost of the replacement asset.
In the event that rollover relief cannot be used, any gains on disposal will be subject to business asset taper relief.

4 Graham Smith is Operations Director of Catering Food Services (CFS) a ￡1·5 billion UK based distributor of foods to

professional catering organisations. It has 30 trading units spread across the country from which it can supply a

complete range of fresh, chilled and frozen food products. Its customers range from major fast food chains, catering

services for the armed forces down to individual restaurants and cafes. Wholesale food distribution is very much a

price driven service, in which it is very difficult to differentiate CFS’s service from its competitors.

Graham is very aware of the Government’s growing interest in promoting good corporate environmental practices and

encouraging companies to achieve the international quality standard for environmentally responsible operations. CFS

operates a fleet of 1,000 lorries and each lorry produces the equivalent of its own weight in pollutants over the course

of a year without the installation of expensive pollution control systems. Graham is also aware that his larger

customers are looking to their distributors to become more environmentally responsible and the ‘greening’ of their

supply chain is becoming a real issue. Unfortunately his concern with developing a company-wide environmental

management strategy is not shared by his fellow managers responsible for the key distribution functions including

purchasing, logistics, warehousing and transportation. They argued that time spent on corporate responsibility issues

was time wasted and simply added to costs.

Graham has decided to propose the appointment of a project manager to develop and implement a company

environmental strategy including the achievement of the international quality standard. The person appointed must

have the necessary project management skills to see the project through to successful conclusion.

You have been appointed project manager for CFS’s ‘environmentally aware’ project.

Required:

(a) What are the key project management skills that are necessary in achieving company-wide commitment in

CFS to achieve the desired environmental strategy? (15 marks)

正确答案：

(a) Simply defined, a project is ‘activity that has a start, a middle and an end and consumes resources’ – it is therefore a discrete
activity aimed at achieving a specific objective or range of objectives. Graham is intent on using the ‘environmentally aware’
project to achieve a specific objective – the attainment of the international environmental standard. He is, however, aware
that there are a number of internal stakeholders inside the company who question the significance of such a project.
Externally, he can point to significant stakeholders, including customers and government who are looking for CFS to become
more environmentally aware. The project is likely to have strategic and not simply operational or administrative significance
and the person appointed into the role of project manager, ideally, should have both the traditional skills associated with
project management plus those of strategic management. Grundy and Brown list the traditional project management
techniques as:

Clearly, the project manager must have the technical project management skills, being able to manage the project through its
life cycle, which involves defining the project in terms of project objectives and scope as defined by time, cost and quality.
Planning the project in terms of breaking the overall project down into separate activities, estimating the resources required
and linking activities to resources in terms of time and priorities. Implementing the plan, including reviewing the progress in
meeting time and cost objectives and taking corrective action where and when necessary. Finally, reviewing the outcomes of
the project in terms of what was delivered to the customer and the extent to which client expectations were met.
The strategic nature of the project means that the project manager must have significant leadership skills, not only of the
project team, who are likely to come from different functions and parts of the company, but also influential stakeholders inside
and outside the company. This implies they should have good ‘political’ and communication skills as the project is of strategic
significance to the company. The ability to show how this particular project fits with the overall strategy of the firm is
important. The project is an important part in the achievement of the company strategy and in CFS’s case may help it
differentiate itself from its competitors. However, the project manager must recognise that there will be resistance from existing
managers reluctant to see resources committed to projects outside of the traditional value chain of the company. Certainly,
the project manager for the ‘environmentally aware’ project will themselves need to be aware of the external environmental
pressures prompting the firm to set itself specific environmental objectives and be able to link into supportive networks and
alliances. Finally, Grundy and Brown argue that the project manager will be the key to reviewing and learning from the project,
assessing whether defined objectives were achieved, the effectiveness or otherwise of the implementation process and how
key stakeholders were managed. The danger is that projects are seen as ‘one-off’ rather than contributing to the knowledge
and learning of the organisation. There may be a significant ‘learning curve’ that the firm has to go down and look tocontinuously improve its project management process.

(ii) Deema Co. (4 marks)

正确答案：
(ii) Deema Co
The claim is an event after the balance sheet date. If the accident occurred prior to the year end of 30 September 2007,
the claim gives additional evidence of a year end condition, and thus meets the definition of an adjusting post balance
sheet event. In this case the matter appears to have been properly disclosed in the notes to the financial statements per
IAS 10 Events After the Balance Sheet Date and IAS 37 Provisions, Contingent Liabilities and Contingent Assets. A
provision would only be necessary if the claim was probable to succeed and there is sufficient appropriate evidence that
this is not the case. There is therefore no disagreement, and no limitation on scope.
Therefore the senior is correct to propose an unqualified opinion.
However, it is not necessary for the audit report to contain an emphasis of matter paragraph.
ISA 701 Modifications to the Independent Auditor’s Report states that an emphasis of matter paragraph should be used
to highlight a matter where there is significant uncertainty.
Uncertainties are normally only regarded as significant if they involve a level of concern about the going concern status
of the company or would have an unusually great effect on the financial statements. This is not the case here as there
is enough cash to pay the damages in the unlikely event that the claim goes against Deema Co. This appears to be a
one-off situation with a low risk of the estimate being subject to change and thus there is no significant uncertainty.

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