ACCA考试报名上传照片什么时候审核？

发布时间：2020-02-27

随着新年的到来，2020年6月份的ACCA考试报名也即将到来。为此，一些小伙伴已经开始在为考试报名做准备，在网上查询相关报名信息。比如，ACCA考试报名上传照片什么时候审核。鉴于此，51题库考试学习网在下面为大家带来有关2020年ACCA考试报名方法的相关情况，以供参考。

ACCA学员注册一般有网上注册和代注册两种方式，其中网上注册审核时间一般为15天以内，代注册则需要2至4周。下面是具体注册流程：

首次申请注册ACCA学员可采取网上注册以及代注册方式。网上注册需要在ACCA官网申请，并提交材料以及缴纳注册费用，所需时间最长为15天。而代注册方式，则需要申请注册报名者从ACCA代表处索取报名表(IRForm)。填写完毕后，申请人员需要将报名表连同以下材料中的部分或全部材料(视各人资历及申请免试等不同情况)一起交到代表处，由代表处汇总整理后寄往英国ACCA总部办理注册手续。注册所需时间一般是在2至4周，各地情况略有差异。

所需材料：学历/学位证明(本科在校生需要提交学校出具的学生在校证明函)、身份证、英语水平证明、学历课程成绩单(加盖学校公章;本科在校生需要提交所有学年的课程考试的合格成绩单)等证件的原件、复印件和译文以及两张两寸照片、50英镑注册报名费的银行汇票。由于注册所需时间较长，因此小伙伴们在准备材料时一定要注意完整、有效。

另外，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。比如说，在七月三十一日前注册，有资格参加同年十二月份考试;十二月十五日前注册，有资格参加翌年六月份考试。当然了，如果小伙伴们在准备不充分的情况下，51题库考试学习网建议大家还是尽量别急于报考

以上就是关于ACCA考试报名流程的相关情况。51题库考试学习网提醒：ACCA学员注册所需材料较多，小伙伴们如果担心提交的材料出错，可选择代注册方式。最后，51题库考试学习网预祝准备参加2020年ACCA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。

(ii) Discuss TWO problems that may be faced in implementing quality control procedures in a small firm of

Chartered Certified Accountants, and recommend how these problems may be overcome. (4 marks)

正确答案：
(ii) Consultation – it may not be possible to hold extensive consultations on specialist issues within a small firm, due to a
lack of specialist professionals. There may be a lack of suitably experienced peers to discuss issues arising on client
engagements. Arrangements with other practices for consultation may be necessary.
Training/Continuing Professional Development (CPD) – resources may not be available, and it is expensive to establish
an in-house training function. External training consortia can be used to provide training/CPD for qualified staff, and
training on non-exam related issues for non-qualified staff.
Review procedures – it may not be possible to hold an independent review of an engagement within the firm due to the
small number of senior and experienced auditors. In this case an external review service may be purchased.
Lack of specialist experience – where special skills are needed within an engagement; the skills may be bought in, for
example, by seconding staff from another practice. Alternatively if work is too specialised for the firm, the work could be
sub-contracted to another practice.
Working papers – the firm may lack resources to establish an in-house set of audit manuals or standard working papers.
In this case documentation can be provided by external firms or professional bodies.

21 Which of the following statements about contingent assets and contingent liabilities are correct?

1 A contingent asset should be disclosed by note if an inflow of economic benefits is probable.

2 A contingent liability should be disclosed by note if it is probable that a transfer of economic benefits to settle it

will be required, with no provision being made.

3 No disclosure is required for a contingent liability if it is not probable that a transfer of economic benefits to settle

it will be required.

4 No disclosure is required for either a contingent liability or a contingent asset if the likelihood of a payment or

receipt is remote.

A 1 and 4 only

B 2 and 3 only

C 2, 3 and 4

D 1, 2 and 4

正确答案：A

(ii) Upwards; (3 marks)

正确答案：
(ii) Upwards communication is generally non-directive in nature and often takes two forms: personal problems or suggestions and/or technical feedback as part of the organisation’s control system.

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