党校学历能报考ACCA吗?

发布时间:2020-02-26


根据ACCA官网所发布的消息,2020年六月份的ACCA报名已经开始,因此一些准备报考的小伙伴就开始在网上查询相关的报名信息。比如,有网友就在询问党校学历是否能报考ACCA。鉴于此,51题库考试学习网在下面为大家带来2020ACCA考试报名条件的相关信息,以供参考。

ACCA考试报名条件较低,在学历达到专科以上的情况下,无年龄要求。而如果是专科以下学历,报考人员可通过成年考生途径报考ACCA。因此,党校学历是可以报考ACCA的。报名参加ACCA考试,要具备以下条件之一:

 1)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;(教育部承认的学历除了全日制,还包括成考、自考等,请考生注意)

 2)教育部认可的高等院校在校生,顺利完成所有课程考试,即可报名成为ACCA的正式学员;(51题库考试学习网提醒:这里的在校生是指本科在校生)

对于学历不满足要求的考生,可通过以下途径报考。

3)未符合以上报名资格的申请者,而年龄在21岁以上,可循成年考生(MSER)途径申请入会。(学历符合要求的考生,没有年龄限制)该途径允许学员作为ACCA校外进修生,在两年内通过F2F3两门课程,便能以正式学员的身份继续考其他科目。(这种途径进入的考生,在通过F2F3课程之后,仍然要按照正常考试顺序参加考试)

4)如果是未符合12项报名资格的申请者,也可以先申请参加CAT资格考试。考生在获得CAT资格证书后可豁免ACCAF1-F3三门课程的考试,直接进入技能课程的考试。后续考试也是需要正常的模块顺序报名参加的。

各位考生要注意,注册报名随时都可以进行,但注册时间的早晚,决定了第一次参加考试的时间。一般而言,每年731日前注册,有资格参加同年12月份的考试;1215日前注册,有资格参加翌年6月份考试。51题库考试学习网提醒:小伙伴们如果准备不够好,在符合要求的情况下,也别急于报考哦。

以上就是关于ACCA考试报名条件的相关情况。51题库考试学习网提醒:想要参加考试,需要先进行注册然后报名,注册所需时间较长,小伙伴们要注意提前做好准备。最后,51题库考试学习网预祝准备参加2020ACCA考试的小伙伴都能顺利通过。


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。

(c) Temporary staff assignments. (6 marks)

正确答案:
(c) Temporary staff assignments
Lending staff on a temporary basis to an audit client will create the following ethical threats:
Management involvement – Assuming that the manager or senior is seconded to the finance function of the audit client, it
is likely that the individual would be in some way involved in decision making in relation to the accounting systems,
management accounts or financial statements.
Self-review – On returning to the audit firm, a seconded individual could be a member of the audit team for the client to
which they seconded. This would create a self- review threat whereby they would be unlikely to be critical of their own work
performed or decisions made. Even if the individual were not assigned to the client where they performed a temporary
assignment, the audit team assigned may tend to over rely on areas worked on by a colleague during the period of their
temporary assignment.
Familiarity – if the individual is working at the client at any time during the audit, there will be a familiarity threat, whereby
audit team members will be unlikely to sufficiently challenge, and therefore not exercise enough professional scepticism when
dealing with work performed by the seconded individual.
In addition, due to the over-staffing problem of Becker & Co, the seconded individuals may feel that if they were not on the
secondment, they could be made redundant. This may cause them to act in such as way as not to jeopardise the secondment,
even if the action were not in the best interests of the firm.
The threats discussed above are increased where a senior person likely to make significant decisions is involved with the
temporary assignment, as in this case where audit managers or seniors will be the subjects of the proposed secondment.
In practice, assistance can be provided to clients, especially in emergency situations, but only on the understanding that the
firm’s personnel will not be involved with:
– Making management decisions,
– Approving or signing agreements or similar documents, and
– Having the authority to enter into commitments on behalf of the company.
In addition, the individual seconded to a client should not then be involved in any way with the audit of that client when they
return to the audit firm. This may be a difficult area, as presumably the client would prefer to have an individual seconded
to them who has knowledge and experience of their business, i.e. a member of the audit team, and most likely in this scenario
to be the audit manager. If this were the case the manager would then have to be reassigned to a different client, causing
internal problems for the audit firm. This problem is likely to outweigh any benefits, financial or otherwise, to Becker & Co.
If the temporary staff assignment were to a non-finance department of the client then the threats would be reduced.
If Becker & Co decides to go ahead with the secondment programme, the firm must ensure that the staff are suitably
experienced and qualified to carry out the work given to them by the client. There could be a risk to the reputation of Becker
& Co if the seconded staff are not competent or do not perform. as well as expected by the client.
One advantage of a secondment is that the individual concerned can benefit from exposure to a different type of work and
work environment. This will provide some valuable insights into accounting within a business and the individual may bring
some new skills and ideas back into the audit firm.
However, the staff seconded could be offered a permanent position at the client. This would lead to the loss of key members
of staff, and be detrimental for Becker & Co in the long run.
The other benefit for the audit firm is that a programme of secondments will ease the problem of an over-staffed audit
department, and should have cash flow benefits.
Tutorial note: In answering this question it is relevant to briefly mention corporate governance implications i.e. the client may
not be able to accept the services offered by their auditor for ethical, particularly objectivity, reasons.

(c) Using information from the case, assess THREE risks to the Giant Dam Project. (9 marks)

正确答案:
(c) Assessment of three risks
Disruption and resistance by Stop-the-dam. Stop-the-dam seems very determined to delay and disrupt progress as much as
possible. The impact of its activity can be seen on two levels. It is likely that the tunnelling and other ‘human’ disruption will
cause a short-term delay but the more significant impact is that of exposing the lenders. In terms of probability, the case says
that it ‘would definitely be attempting to resist the Giant Dam Project when it started’ but the probability of exposing the
lenders is a much lower probability event if the syndicate membership is not disclosed.
Impact/hazard: low
Probability/likelihood: high
The risk to progress offered by First Nation can probably be considered to be low impact/hazard but high probability. The case
says that it ‘would be unlikely to disrupt the building of the dam’, meaning low impact/hazard, but that ‘it was highly likely
that they would protest’, meaning a high level of probability that the risk event would occur.
Impact: low
Probability: high
There are financing risks as banks seems to be hesitant when it comes to lending to R&M for the project. Such a risk event,
if realised, would have a high potential for disruption to progress as it may leave R&M with working capital financing
difficulties. The impact would be high because the bank may refuse to grant or extend loans if exposed (subject to existing
contractual terms). It is difficult to estimate the probability. Perhaps there will be a range of attitudes by the lending banks
with some more reticent than others (perhaps making it a ‘medium’ probability event).
Impact: medium to high (depending on the reaction of the bank)
Probability: low to medium (depending on how easy it would be to discover the lender)

(c) Comment on the matters to be considered in seeking to determine the extent of Indigo Co’s financial loss

resulting from the alleged fraud. (6 marks)

正确答案:
(c) Extent of alleged fraud – Matters to be considered
■ Details reported to police: The managing director may have made some estimate of the possible extent of the fraud in
reporting the chief accountant’s disappearance to the police.
■ The minimum loss (assuming no insurance) would be sales for the three days before he left. If not known (e.g. because
the only record of them was in the cash book) a simple estimate might be 3/20 × total recorded revenue for a typical
month.
■ The pattern of cash bankings extracted from bank statements: A falling trend starting during the year might mark the
time from which the chief accountant began to misappropriate cash.
■ Whether other managers have voiced their suspicions, if any, on the chief accountant’s behaviour. For example, if there
was any marked change in his lifestyle. (what he appeared to spend his money on, the hours he worked, etc).
■ The prior year auditor’s report was unmodified. If this was appropriate the chief accountant’s alleged fraudulent activities
may have only started in the current year.
■ The amount of fidelity insurance cover (i.e. against employees handling cash) that Indigo has taken out to meet any
claim for fraud.
■ The likelihood, if any, of recovering misappropriated amounts. For example, if the chief accountant has assets (e.g. a
house) that can be used to settle Indigo’s claims against him in the event that he is caught/successfully prosecuted.

(ii) Identify the points that must be confirmed and any action necessary in order for capital treatment to

apply to the transaction. (4 marks)

正确答案:
(ii) Ensuring capital treatment
For the capital treatment to apply, a number of conditions need to be satisfied such that the following points need to be
confirmed.
– The business of Acrux Ltd consists wholly or mainly of the carrying on of a trade as opposed to the making of
investments.
– Spica is UK resident and ordinarily resident despite living in both the UK and Solaris.
– The transaction is being carried out for the purpose of the company’s trade and is not part of a scheme intended
to avoid tax. This is likely to be the case as HMRC accept that a management disagreement over the running of
the company has an adverse effect on the running of the business.
In addition, Spica must have owned the shares for at least five years so the transaction must not take place until
1 October 2008.

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