天津市考生进行ACCA报考的具体流程是什么样的

发布时间：2020-01-09

对于即将到来3月份的ACCA考试，ACCAer们是否在备考路上遇到了困难呢？目前，有很多萌新ACCAer们来咨询51题库考试学习网，想问一下ACCA考试报考的具体流程是什么样子的？接下来，就这一问题，51题库考试学习网为大家解答相关的疑惑，建议收藏哦~

首先大家得先知道一点的是：ACCA考试报名成功后不可以缓考。

考试要求：

1、所有课程满分为100分，50分及格。每年6月及12月为全球统考时间，每门考试时间为三小时。

2、单科成绩（除第三阶段核心课程的特殊要求外）有效期为七年，从学员注册成功年度开始算起。

3、课程考试应按顺序进行，一次考试最多可以考四门。若*9阶段有不及格的课程，该课程可与第二阶段的课程一起考，但不得与第三阶段的课程同考。

4、第三阶段3.5，3.6和3.7三门为核心课程，必须在同一次考试中进行，要求这三门课程同时通过。如果有两门课成绩合格，一门课成绩在30-49分之间，允许单独补考该课程两次，若不能通过，三门课需要重新考试。如果有两门不及格，或一门低于30分，三门课均须补考。

想要报名ACCA考试的学生，必须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;

2.教育部认可的高等院校在校生，顺利完成了大一全年的所有课程考试，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，可以先申请参加FIA资格考试，通过FFA、FMA和FAB三门课程后，可以申请转入ACCA并且豁免F1-F3三门课程的考试，直接进入ACCA技能课程阶段的考试。(注：申请FIA资格考试的学员，可以不满足以上1、2项条件，并且没有相关年龄限制)

ACCA考试报名流程

凡想要报考ACCA的考生请登陆官方网站进行网上注册，并根据个人情况提交下列材料：

①ACCA报考条件中要带学历/学位证明(高校在校生需提交学校出具的在校证明函及第一年所有课程考试合格的成绩单)的原件、复印件和译文。

②身份证的原件、复印件和译文;或提供护照，不需提交翻译件。

③一张两寸照片(黑白彩色均可)

④注册报名费(支付宝、银行汇票或信用卡支付)，请确认信用卡可以从国外付款，否则会影响注册返回时间;如果不能确定建议用汇票交纳注册费。

全英文ACCA官网，报名很吃力，不知道怎么弄?ACCA代报名(高顿免费服务)

ACCA报名步骤

1. 登录ACCA全球官网

2. 点击My ACCA登录，输入您的学员号和密码，进入您的个人空间。

3. 选择EXAM ENTER，按照页面相关提示，进入考试报名界面，选择相关报考科目，报名即可。

为什么要报考ACC呢？ACCA是面向国际的“职场黄金文凭”。ACCA就业前景来说目前国内人才缺口大，岗位年薪高，职业发展空间大，是外企招聘财务经理，财务总监等岗位优先录用的条件之一。

俗话说，辛勤耕作十二载，知识田里成果现。考场之上奋笔书，难易题目都做完。ACCAer，为了更好的明天，一起加油吧！

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。

(ii) job enlargement; (5 marks)

正确答案：
(ii) Job enlargement is often referred to as ‘horizontal job enlargement’ and is aimed at widening the content of jobs by increasing the number of operations in which the job holder is involved and is another method by which employees at Bailey’s might become more involved. It reduces the level of repetition and dullness by providing a horizontal extension to activity, reducing monotony and boredom inherent in the operations at Bailey’s.

(a) Contrast the role of internal and external auditors. (8 marks)

(b) Conoy Co designs and manufactures luxury motor vehicles. The company employs 2,500 staff and consistently makes a net profit of between 10% and 15% of sales. Conoy Co is not listed; its shares are held by 15 individuals, most of them from the same family. The maximum shareholding is 15% of the share capital.

The executive directors are drawn mainly from the shareholders. There are no non-executive directors because the company legislation in Conoy Co’s jurisdiction does not require any. The executive directors are very successful in running Conoy Co, partly from their training in production and management techniques, and partly from their ‘hands-on’ approach providing motivation to employees.

The board are considering a significant expansion of the company. However, the company’s bankers are

concerned with the standard of financial reporting as the financial director (FD) has recently left Conoy Co. The board are delaying provision of additional financial information until a new FD is appointed.

Conoy Co does have an internal audit department, although the chief internal auditor frequently comments that the board of Conoy Co do not understand his reports or provide sufficient support for his department or the internal control systems within Conoy Co. The board of Conoy Co concur with this view. Anders & Co, the external auditors have also expressed concern in this area and the fact that the internal audit department focuses work on control systems, not financial reporting. Anders & Co are appointed by and report to the board of Conoy Co.

The board of Conoy Co are considering a proposal from the chief internal auditor to establish an audit committee.

The committee would consist of one executive director, the chief internal auditor as well as three new appointees.

One appointee would have a non-executive seat on the board of directors.

Required:

Discuss the benefits to Conoy Co of forming an audit committee. (12 marks)

正确答案：
(a)Roleofinternalandexternalauditors–differencesObjectivesThemainobjectiveofinternalauditistoimproveacompany’soperations,primarilyintermsofvalidatingtheefficiencyandeffectivenessoftheinternalcontrolsystemsofacompany.Themainobjectiveoftheexternalauditoristoexpressanopiniononthetruthandfairnessofthefinancialstatements,andotherjurisdictionspecificrequirementssuchasconfirmingthatthefinancialstatementscomplywiththereportingrequirementsincludedinlegislation.ReportingInternalauditreportsarenormallyaddressedtotheboardofdirectors,orotherpeoplechargedwithgovernancesuchastheauditcommittee.Thosereportsarenotpubliclyavailable,beingconfidentialbetweentheinternalauditorandtherecipient.Externalauditreportsareprovidedtotheshareholdersofacompany.Thereportisattachedtotheannualfinancialstatementsofthecompanyandisthereforepubliclyavailabletotheshareholdersandanyreaderofthefinancialstatements.ScopeofworkTheworkoftheinternalauditornormallyrelatestotheoperationsoftheorganisation,includingthetransactionprocessingsystemsandthesystemstoproducetheannualfinancialstatements.Theinternalauditormayalsoprovideotherreportstomanagement,suchasvalueformoneyauditswhichexternalauditorsrarelybecomeinvolvedwith.Theworkoftheexternalauditorrelatesonlytothefinancialstatementsoftheorganisation.However,theinternalcontrolsystemsoftheorganisationwillbetestedastheseprovideevidenceonthecompletenessandaccuracyofthefinancialstatements.RelationshipwithcompanyInmostorganisations,theinternalauditorisanemployeeoftheorganisation,whichmayhaveanimpactontheauditor’sindependence.However,insomeorganisationstheinternalauditfunctionisoutsourced.Theexternalauditorisappointedbytheshareholdersofanorganisation,providingsomedegreeofindependencefromthecompanyandmanagement.(b)BenefitsofauditcommitteeinConoyCoAssistancewithfinancialreporting(nofinanceexpertise)TheexecutivedirectorsofConoyCodonotappeartohaveanyspecificfinancialskills–asthefinancialdirectorhasrecentlyleftthecompanyandhasnotyetbeenreplaced.ThismaymeanthatfinancialreportinginConoyCoislimitedorthattheothernon-financialdirectorsspendasignificantamountoftimekeepinguptodateonfinancialreportingissues.AnauditcommitteewillassistConoyCobyprovidingspecialistknowledgeoffinancialreportingonatemporarybasis–atleastoneofthenewappointeesshouldhaverelevantandrecentfinancialreportingexperienceundercodesofcorporategovernance.ThiswillallowtheexecutivedirectorstofocusonrunningConoyCo.EnhanceinternalcontrolsystemsTheboardofConoyCodonotnecessarilyunderstandtheworkoftheinternalauditor,ortheneedforcontrolsystems.ThismeansthatinternalcontrolwithinConoyComaybeinadequateorthatemployeesmaynotrecognisetheimportanceofinternalcontrolsystemswithinanorganisation.TheauditcommitteecanraiseawarenessoftheneedforgoodinternalcontrolsystemssimplybybeingpresentinConoyCoandbyeducatingtheboardontheneedforsoundcontrols.Improvingtheinternalcontrol‘climate’willensuretheneedforinternalcontrolsisunderstoodandreducecontrolerrors.RelianceonexternalauditorsConoyCo’sinternalauditorscurrentlyreporttotheboardofConoyCo.Aspreviouslynoted,thelackoffinancialandcontrolexpertiseontheboardwillmeanthatexternalauditorreportsandadvicewillnotnecessarilybeunderstood–andtheboardmayrelytoomuchonexternalauditorsIfConoyCoreporttoanauditcommitteethiswilldecreasethedependenceoftheboardontheexternalauditors.Theauditcommitteecantaketimetounderstandtheexternalauditor’scomments,andthenviathenon-executivedirector,ensurethattheboardtakeactiononthosecomments.AppointmentofexternalauditorsAtpresent,theboardofConoyCoappointtheexternalauditors.Thisraisesissuesofindependenceastheboardmaybecometoofamiliarwiththeexternalauditorsandsoappointonthisfriendshipratherthanmerit.Ifanauditcommitteeisestablished,thenthiscommitteecanrecommendtheappointmentoftheexternalauditors.Thecommitteewillhavethetimeandexpertisetoreviewthequalityofserviceprovidedbytheexternalauditors,removingtheindependenceissue.Corporategovernancerequirements–bestpracticeConoyCodonotneedtofollowcorporategovernancerequirements(thecompanyisnotlisted).However,notfollowingthoserequirementsmaystarttohaveadverseeffectsonConoy.Forexample,ConoyCo’sbankisalreadyconcernedaboutthelackoftransparencyinreporting.EstablishinganauditcommitteewillshowthattheboardofConoyCoarecommittedtomaintainingappropriateinternalsystemsinthecompanyandprovidingthestandardofreportingexpectedbylargecompanies.Obtainingthenewbankloanshouldalsobeeasierasthebankwillbesatisfiedwithfinancialreportingstandards.Givennonon-executives–independentadvicetoboardCurrentlyConoyCodoesnothaveanynon-executivedirectors.Thismeansthatthedecisionsoftheexecutivedirectorsarenotbeingchallengedbyotherdirectorsindependentofthecompanyandwithlittleornofinancialinterestinthecompany.Theappointmentofanauditcommitteewithonenon-executivedirectorontheboardofConoyCowillstarttoprovidesomenon-executiveinputtoboardmeetings.Whilenotsufficientintermsofcorporategovernancerequirements(aboutequalnumbersofexecutiveandnon-executivedirectorsareexpected)itdoesshowtheboardofConoyCoareattemptingtoestablishappropriategovernancesystems.AdviceonriskmanagementFinally,thereareothergeneralareaswhereConoyCowouldbenefitfromanauditcommittee.Forexample,lackofcorporategovernancestructuresprobablymeansConoyCodoesnothaveariskmanagementcommittee.Theauditcommitteecanalsoprovideadviceonriskmanagement,helpingtodecreasetheriskexposureofthecompany.

(d) Evaluate the circumstances in which a government can act as an aid to business performance. (5 marks)

正确答案：
(d) Governments may act as an aid to business performance in the following ways:
– A government can increase aggregate demand for goods and services by increased government spending and/or by
reducing taxation so that firms (and individuals) have more after tax income available to spend.
– Government policy may encourage firms to locate to particular areas. This is particularly the case where there is high
unemployment in such areas.
– Government policy via the use of quotas and import tariffs might make it more difficult for overseas firms to compete in
domestic markets.
– A government can regulate monopolies in particular with regard to the prices they charge and the quality of their goods
and services.
– Government policy can regulate the activities of those firms which do not act in the best interests of the environment.
(Alternative relevant discussion would be acceptable)

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