ACCA考试什么时候报名？可以免试吗？

发布时间：2020-03-04

ACCA考试科目较多，所需时间较长，且考试费用较高，因此一些新学员就在询问是否报名时间以及是否有免试条件。鉴于此，51题库考试学习网在下面为大家带来ACCA考试免试的相关情况，以供参考。

ACCA考试全年均可报名，但是越早报名所需的考试费用就越低。ACCA考试的部分科目是可以免试的：根据ACCA官网发布的信息，ACCA对中国教育部认可的全日制大学在读生（会计或金融专业）设置了以下免试政策：

  一、会计学或金融学（完成第一学年课程）：可以注册为ACCA正式学员，无免试

  二、会计学或金融学（完成第二学年课程）：免试3门课程（F1-F3）（需要所有课程合格）

三、会计学或金融学（完成第三学年课程）：免试5门课程（F1-F5）（要求同上）

四、其他专业（在校生完成大一后）：可以注册但无免试（以上免试政策均仅针对本科在校生）

 除了在校生外，ACCA对中国教育部认可高校毕业生也设置有免试政策：

  一、会计学（获得学士学位）：免试5门课程（F1-F5）（需全部课程合格）

  二、会计学（辅修专业）：免试3门课程（F1-F3）（同上）

  三、金融专业：免试5门课程（F1-F5）（要求同上）

  四、法律专业：免试1门课程（F4）（要求同上）

  五、商务及管理专业：免试1门课程（F1）（要求同上）

  六、MPAcc专业（获得MPAcc学位或完成MPAcc大纲规定的所有课程、只有论文待完成）：原则上免试九门课程（F1–F9），不过其中F6（税务）另有免试条件：CICPA全科通过或MPAcc课程中选修了“中国税制”课程。

  七、MBA学位（获得MBA学位）：免试3门课程（F1-F3）

  八、非相关专业：无免试

  另外，ACCA还有针对注册会计师考生的免试条件：

  一、2009年CICPA“6+1”新制度实行之前获得CICPA全科通过的人员：免试5门课程（F1-F4和F6）

  二、2009年CICPA“6+1”新制度实行之后获得CICPA全科通过的人员：免试9们课程（F1-F9）

  三、如果在学习ACCA基础阶段科目的过程中获得了CICPA全科合格证（须2009年“6+1”制度实行后的新版证书），可以自行决定是否申请追加免试。（具体要求要以ACCA官方规定为准）

除了以上这些外，ACCA还有这些免试条件：

  一、CMA（美国注册管理会计师）全科通过并取得证书：免试F1-F3

  二、USCPA（美国注册会计师）全科通过：免试F1-F6、F8、F9（共免8门）

以上就是关于ACCA考试免考条件的相关内容。51题库考试学习网提醒：ACCA考试免考科目需要缴纳免考费，费用与报名费一致，请各位考生注意。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。

(b) Anne is experiencing some tension due to the conflict between her duties and responsibilities as an employee of

Fillmore Pierce and as a qualified professional accountant.

Required:

(i) Compare and contrast her duties and responsibilities in the two roles of employee and professional

accountant. (6 marks)

正确答案：
(b) (i) Contrasting roles
Joint professional and organisational roles are common to most professionals (medical professionals, for example).
Although the roles are rarely in conflict, in most cases it is assumed that any professional’s primary duty is to the public
interest rather than the organisation.
Organisational role
As a member of the staff of Fillmore Pierce, Anne is a part of the hierarchy of an organisation and answerable to her
seniors. This means that under normal circumstances, she should comply with the requirements of her seniors. As an
employee, Anne is ultimately accountable to the principals of the organisation (the partners in an audit firm or the
shareholders in a company), and, she is subject to the cultural norms and reasonable expectations of work-group
membership. It is expected that her behaviour at work will conform. to the social and cultural norms of the organisation
and that she will be efficient and hard working in her job.
Professional role
As an accountant, Anne is obliged to maintain the high professional and ethical standards of her profession. If her
profession is underpinned by an ethical or professional code, she will need to comply with that in full. She needs to
manage herself and co-ordinate her activities so as to meet professional standards. In this, she needs to ensure that she
informs herself in current developments in her field and undertakes continuing professional development as required by
her professional accounting body. She is and will remain accountable to her professional body in terms of continued
registration and professional behaviour. In many cases, this accountability will be more important than an accountability
to a given employer as it is the membership of the professional body that validates Anne’s professional skills.

2 It was the final day of a two-week-long audit of Van Buren Company, a longstanding client of Fillmore Pierce Auditors.

In the afternoon, Anne Hayes, a recently qualified accountant and member of the audit team, was following an audit

trail on some cash payments when she discovered what she described to the audit partner, Zachary Lincoln, as an

‘irregularity’. A large and material cash payment had been recorded with no recipient named. The corresponding

invoice was handwritten on a scrap of paper and the signature was illegible.

Zachary, the audit partner, was under pressure to finish the audit that afternoon. He advised Anne to seek an

explanation from Frank Monroe, the client’s finance director. Zachary told her that Van Buren was a longstanding client

of Fillmore Pierce and he would be surprised if there was anything unethical or illegal about the payment. He said

that he had personally been involved in the Van Buren audit for the last eight years and that it had always been

without incident. He also said that Frank Monroe was an old friend of his from university days and that he was certain

that he wouldn’t approve anything unethical or illegal. Zachary said that Fillmore Pierce had also done some

consultancy for Van Buren so it was a very important client that he didn’t want Anne to upset with unwelcome and

uncomfortable questioning.

When Anne sought an explanation from Mr Monroe, she was told that nobody could remember what the payment

was for but that she had to recognise that ‘real’ audits were sometimes a bit messy and that not all audit trails would

end as she might like them to. He also reminded her that it was the final day and both he and the audit firm were

under time pressure to conclude business and get the audit signed off.

When Anne told Zachary what Frank had said, Zachary agreed not to get the audit signed off without Anne’s support,

but warned her that she should be very certain that the irregularity was worth delaying the signoff for. It was therefore

now Anne’s decision whether to extend the audit or have it signed off by the end of Friday afternoon.

Required:

(a) Explain why ‘auditor independence’ is necessary in auditor-client relationships and describe THREE threats

to auditor independence in the case. (9 marks)

正确答案：
(a) Importance of independence
The auditor must be materially independent of the client for the following reasons:
To increase credibility and to underpin confidence in the process. In an external audit, this will primarily be for the benefit of
the shareholders and in an internal audit, it will often be for the audit committee that is, in turn, the recipient of the internal
audit report.
To ensure the reliability of the audit report. Any evidence of lack of independence (or ‘capture’) has the potential to undermine
all or part of the audit report thus rendering the exercise flawed.
To ensure the effectiveness of the investigation of the process being audited. An audit, by definition, is only effective as a
means of interrogation if the parties are independent of each other.
Three threats to independence
There are three threats to independence described in the case.
The same audit partner (Zachary) was assigned to Van Buren in eight consecutive years. This is an association threat and is
a contravention of some corporate governance codes. Both Sarbanes-Oxley and the Smith Guidance (contained in the UK
Combined Code), for example, specify auditor rotation to avoid association threat.
Fillmore Pierce provides more than one service to the same client. One of the threats to independence identified between
Arthur Andersen and Enron after the Enron collapse was an over-dependence on Enron by Andersen arising from the provision
of several services to the same client. Good practice is not to offer additional services to audit clients to avoid the appearance
of compromised independence. Some corporate governance codes formally prohibit this.
The audit partner (Zachary) is an old friend of the financial director of Van Buren (Frank). This ‘familiarity’ threat should be
declared to Fillmore Pierce at the outset and it may disqualify Zachary from acting as audit partner on the Van Buren account.

(ii) Describe the basis for the calculation of the provision for deferred taxation on first time adoption of IFRS

including the provision in the opening IFRS balance sheet. (4 marks)

正确答案：
(ii) A company has to apply IAS12 to the temporary differences between the carrying amount of the assets and liabilities in
its opening IFRS balance sheet (1 November 2003) and their tax bases (IFRS1 ‘First time adoption of IFRS’). The
deferred tax provision will be calculated using tax rates that have been enacted or substantially enacted by the balance
sheet date. The carrying values of the assets and liabilities at the opening balance sheet date will be determined by
reference to IFRS1 and will use the applicable IFRS in the first IFRS financial statements. Any adjustments required to
the deferred tax balance will be recognised directly in retained earnings.
Subsequent balance sheets (at 31 October 2004 and 31 October 2005) will be drawn up using the IFRS used in the
financial statements to 31 October 2005. The deferred tax provision will be adjusted as at 31 October 2004 and thenas at 31 October 2005 to reflect the temporary differences arising at those dates.

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