ACCA需要继续教育吗？

发布时间：2022-02-05

在取得ACCA会员资格的第二年，ACCA会正式要求ACCA会员遵守CPD(继续教育)的相关政策，那ACCA会员能够通过哪些途径完成ACCA“继续教育”呢?接下来就51题库考试学习网就带大家了解一下ACCA考试相关的内容，一起来看看吧!

可以不参与ACCA继续教育吗?

ACCA要求所有会员通过完成相关的CPD而保持并更新知识和技能，以确保会员能在快速变化的竞争环境中胜出。继续教育计划不仅反映了会员的需要，也同时满足了企业雇主的需求。另外，刚刚获取会员资格的新会员需要从成为会员的第二年开始完成并提交CPD。

1.单位学时途径：

需要每年完成40个与专业相关的学时(一个学时即为一个小时)。其中21个学时的verifiable unit需要出示的相关证明材料(CPD evidence)，其余的19个non-verifiable units学时则不需要出示任何证明。

2.单位学时兼职或半退休途径：

若会员全年工作时长低于770小时，则需要通过此途径，以工作时长+单位学时的组合完成CPD，只要有合理解释，该途径所需的单位学时通常是没有限定的。

3.ACCA认可雇主途径：

会员所在企业如果是ACCA CPD认可雇主，则只需保留就职于该公司的在职证明以及在每年年底提交当年的Annual CPD Declaration材料，在PART 1的OPTION A部分勾选“ACCA Approved Employer Route”即可。

4.其它“国际会计师联合会”成员途径：

会员如果同时隶属于其他国际财会专业团体，则ACCA官方承认会员在其他组织的继续教育有效性。

5.CPD豁免：

若会员处于离职状态，并且超过一个月，则可以申请豁免CPD。

报名注册ACCA学员，具备以下条件之一即可：

1、教育部认可的高等院校在校生(本科在校)，顺利完成大一的课程考试，即可报名成为ACCA的正式学员;

2、凡具有教育部承认的大专以上学历，即可报名成为ACCA的正式学员;

3、未符合1、2项报名资格的申请者，年满16周岁的可以先申请参加FIA(Foundations in Accountancy)基础财务资格考试。在完成FAB(基础商业会计)、FMA(基础管理会计)、FFA(基础财务会计)3门课程后，可以豁免ACCAF1-F3三门课程的考试，直接进入ACCA技能课程的考试

以上就是51题库考试学习网给大家带来的ACCA考试继续教育相关的信息，希望对各位小伙伴们有所帮助!

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。

2 Good Sports Limited is an independent sports goods retailer owned and operated by two partners, Alan and Bob. The

sports retailing business in the UK has undergone a major change over the past ten years. First of all the supply side

has been transformed by the emergence of a few global manufacturers of the core sports products, such as training

shoes and football shirts. This consolidation has made them increasingly unwilling to provide good service to the

independent sportswear retailers too small to buy in sufficiently large quantities. These independent retailers can stock

popular global brands, but have to order using the Internet and have no opportunity to meet the manufacturer’s sales

representatives. Secondly, UK’s sportswear retailing has undergone significant structural change with the rapid growth

of a small number of national retail chains with the buying power to offset the power of the global manufacturers.

These retail chains stock a limited range of high volume branded products and charge low prices the independent

retailer cannot hope to match.

Good Sports has survived by becoming a specialist niche retailer catering for less popular sports such as cricket,

hockey and rugby. They are able to offer the specialist advice and stock the goods that their customers want.

Increasingly since 2000 Good Sports has become aware of the growing impact of e-business in general and e-retailing

in particular. They employed a specialist website designer and created an online purchasing facility for their

customers. The results were less than impressive, with the Internet search engines not picking up the company

website. The seasonal nature of Good Sports’ business, together with the variations in sizes and colours needed to

meet an individual customer’s needs, meant that the sales volumes were insufficient to justify the costs of running

the site.

Bob, however, is convinced that developing an e-business strategy suited to the needs of the independent sports

retailer such as Good Sports will be key to business survival. He has been encouraged by the growing interest of

customers in other countries to the service and product range they offer. He is also aware of the need to integrate an

e-business strategy with their current marketing, which to date has been limited to the sponsorship of local sports

teams and advertisements taken in specialist sports magazines. Above all, he wants to avoid head-on competition

with the national retailers and their emphasis on popular branded sportswear sold at retail prices that are below the

cost price at which Good Sports can buy the goods.

Required:

(a) Provide the partners with a short report on the advantages and disadvantages to Good Sports of developing

an e-business strategy and the processes most likely to be affected by such a strategy. (12 marks)

正确答案：
(a) To: Good Sports Limited
From:
E – Business strategy
Clearly, the markets that Good Sports operates in are being affected by the development of e-business and its experiences to
date are mixed to say the least. In many ways the advantages and disadvantages of e-business are best related to the benefit
the customer gets from the activity. Firstly, through integrating and accelerating business processes e-business technologies
enable response and delivery times to be speeded up. Secondly, there are new business opportunities for information-based
products and services. Thirdly, websites can be linked with customer databases and provide much greater insights into
customer buying behaviour and needs. Fourthly, there is far greater ability for interaction with the customer, which enables
customisation and a dialogue to be developed. Finally, customers may themselves form. communities able to contact one
another.
There is considerable evidence to show how small operators like Good Sports are able to base their whole strategy on
e-business and achieve high rates of growth. The key to Good Sports survival is customer service – in strategic terms they
are very much niche marketers supplying specialist service and advice to a small section of the local market. The nature of
the business means that face-to-face contact is crucial in moving customers from awareness to action (AIDA – awareness,interest, desire and action). There are therefore limits to the ability of e-business to replace such contact.
Yours,

(c) Discuss the factors that might influence whether the initial bid is likely to be accepted by the shareholders of Wragger plc.

正确答案：

(c) The type of payment might influence the success of the bid. Paxis is proposing a share for share exchange which offers a continuation in ownership of the entity, albeit as part of the successful bidder. However, relative share prices will change during the period of the bid, and the owner of shares in the potential victim company will not know the precise postacquisition value of the bid. An alternative might be cash payments which provides a known, precise sum, and might be favoured for this reason. However, in some countries payment in cash might lead to an immediate capital gains tax liability for the investor.

The effective price offered would of course be a major influence. Paxis would need to offer a premium over the existing share price, but the size of the premium that would be acceptable is unknown. Informal discussions with major shareholders of Wragger might assist in determining this (subject to such discussions being permitted by the regulatory authorities).

5 International Financial Reporting Standards (IFRSs) are primarily designed for use by publicly listed companies and

in many countries the majority of companies using IFRSs are listed companies. In other countries IFRSs are used as

national Generally Accepted Accounting Practices (GAAP) for all companies including unlisted entities. It has been

argued that the same IFRSs should be used by all entities or alternatively a different body of standards should apply

to small and medium entities (SMEs).

Required:

(a) Discuss whether there is a need to develop a set of IFRSs specifically for SMEs. (7 marks)

正确答案：
5 (a) IFRSs were not designed specifically for listed companies. However, in many countries the main users of IFRS are listed
companies. Currently SMEs who adopt IFRS have to follow all the requirements and not all SMEs take exception to applying
IFRS because it gives their financial statements enhanced reliability, relevance and credibility, and results in fair presentation.
However, other SMEs will wish to comply with IFRS for consistency and comparability purposes within their own country and
internationally but wish to apply simplified or different standards relevant to SMEs on the grounds that some IFRS are
unnecessarily demanding and some of the information produced is not used by users of SME financial statements.
The objectives of general purpose financial statements are basically appropriate for SMEs and publicly listed companies alike.
Therefore there is an argument that there is a need for only one set of IFRS which could be used nationally and internationally.
However, some SMEs require different financial information than listed companies. For example expanded related party
disclosures may be useful as SMEs often raise capital from shareholders, directors and suppliers. Additionally directors often
offer personal assets as security for bank finance.
The cost burden of applying the full set of IFRS may not be justified on the basis of user needs. The purpose and usage of
the financial statements, and the nature of the accounting expertise available to the SME, will not be the same as for listed
companies. These circumstances themselves may provide justification for a separate set of IFRSs for SMEs. A problem which
might arise is that users become familiar with IFRS as opposed to local GAAP thus creating a two tier system which could
lead to local GAAP being seen as an inferior or even a superior set of accounting rules.
One course of action would be for GAAP for SMEs to be developed on a national basis with IFRS being focused on accounting
for listed company activities. The main issue here would be that the practices developed for SMEs may not be consistent and
may lack comparability across national boundaries. This may mean that where SMEs wish to list their shares on a capital
market, the transition to IFRSs may be difficult. It seems that national standards setters are strongly supportive of thedevelopment of IFRSs for SMEs.

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