还不清楚哪些渠道可以获得CPD学分，速来查阅本文吧！

发布时间：2020-02-27

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。因此对于刚刚获取会员资格的新会员，就必须从成为会员的第二年开始完成并提交CPD。那么，哪些渠道可以获得CPD学分？今天就跟随51题库考试学习网一起进一步了解吧。

单位学时途径（Unit route）

如果你选择此种途径，你需要每年完成40个与相关的学时(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。

除了保留证明材料外，建议你可以在MyACCA填写CPD evidence record来记录你的详细学习情况。一份evidence record对应一个学习活动。对于不需证明的19个学时，填写一份evidence summary即可。

如果你在一年内完成的可有效证明的CPD学时超过了21个学时，你可以将多于这部分的学时数计入第二年来继续使用。需要注意的是，无需证明的CPD学时将不可被记入第二年。

ACCA认可雇主途径（ACCA Approved Employer route）

如果你所在的公司是ACCA CPD认可雇主，你将不需要累计课时或保留培训凭证，你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时，在PART 1的OPTION A部分勾选“ACCA Approved Employer Route”即可。

你可以与ACCA各代表处或向贵公司的人力资源部确认你所在的公司是否为ACCA CPD认可雇主。如你的公司目前还未申请成为ACCA认可雇主，但你认为贵公司已经为您提供了足够的培训与发展的机会，你可以帮助你所在的公司向ACCA申请免费加入认可雇主计划，并享受一系列由ACCA为认可雇主提供的定制专享服务。

其它“国际会计师联合会”成员途径（Other IFAC member body route）

如果你同时也隶属于其它国际财会专业团体，例如：中国注册会计师协会(CICPA)或香港注册会计师公会(HKICPA)，ACCA允许你选择参加任何一个组织的继续教育并承认其有效性。但是，你首先要满足以下3点要求：

除ACCA外，你是该组织的正式会员，而不是学员或准会员

除ACCA外，你所属的团体必须是IFAC成员或IFAC认可的组织

除ACCA外，你所属组织的继续教育政策须遵守IFAC国际教育准则的相关要求

如果你选择使用IFAC途径完成你的继续教育，你需要保留该组织的会员资格证明，以及该组织的继续教育证明以供ACCA进行抽查。

单位学时：兼职或半退休途径（Unit route: Part-time or Semi-retired）

如果你全年工作的小时数低于770个小时，那么你就可以选择通过此途径来完成CPD。举例来说：如果你每周工作17.5个小时，或在全年的某个时段只为个别项目工作，你只需要完成19个无需证明的CPD学时，然后根据自己的实际情况为自己制定需要证明的有效的CPD学时数量，但ACCA要求你需要为自己制定的学时数量给出合理的解释。

希望本篇文章能够帮助到大家，如果大家还遇到其他不能解决的问题，可以反馈给51题库考试学习网，我们会尽快帮您解决。

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。

22 Which of the following statements about limited liability companies’ accounting is/are correct?

1 A revaluation reserve arises when a non-current asset is sold at a profit.

2 The authorised share capital of a company is the maximum nominal value of shares and loan notes the company

may issue.

3 The notes to the financial statements must contain details of all adjusting events as defined in IAS10 Events after

the balance sheet date.

A All three statements

B 1 and 2 only

C 2 and 3 only

D None of the statements

正确答案：D

(ii) Calculate the minimum target contribution to sales ratio (%) at which ‘Nellie the Elephant’ will be

financially viable, assuming that all other data remain unchanged. (4 marks)

正确答案：

 

(b) Describe the principal audit procedures to be carried out in respect of the following:

(i) The measurement of the share-based payment expense; (6 marks)

正确答案：
(b) (i) Principal audit procedures – measurement of share-based payment expense
– Obtain management calculation of the expense and agree the following from the calculation to the contractual
terms of the scheme:
– Number of employees and executives granted options
– Number of options granted per employee
– The official grant date of the share options
– Vesting period for the scheme
– Required performance conditions attached to the options.
– Recalculate the expense and check that the fair value has been correctly spread over the stated vesting period.
– Agree fair value of share options to specialist’s report and calculation, and evaluate whether the specialist report is
a reliable source of evidence.
– Agree that the fair value calculated is at the grant date.
Tutorial note: A specialist such as a chartered financial analyst would commonly be used to calculate the fair value
of non-traded share options at the grant date, using models such as the Black-Scholes Model.
– Obtain and review a forecast of staffing levels or employee turnover rates for the duration of the vesting period, and
scrutinise the assumptions used to predict level of staff turnover.
– Discuss previous levels of staff turnover with a representative of the human resources department and query why
0% staff turnover has been predicted for the next three years.
– Check the sensitivity of the calculations to a change in the assumptions used in the valuation, focusing on the
assumption of 0% staff turnover.
– Obtain written representation from management confirming that the assumptions used in measuring the expense
are reasonable.
Tutorial note: A high degree of scepticism must be used by the auditor when conducting the final three procedures
due to the management assumption of 0% staff turnover during the vesting period.

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