哪些渠道可以获得CPD学分？ACCA会员了解一下！

发布时间：2019-12-28

ACCA官方要求：所有ACCA会员每年都要完成相关的CPD而保持并更新知识和技能，以确保自己能在快速变化的竞争环境中胜出。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。哪些渠道可以获得CPD学分？

单位学时途径

如果你选择此种途径，你需要每年完成40个与相关的学时。其中21个学时的verifiable unit需要出示的相关证明材料，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My ACCA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 

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，但认为贵公司已经提供了足够的培训与发展的机会，可以帮助你所在的公司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的同学请看一下，如果你隶属于其它国际财会专业团体，例如：中国注册会计师协会或香港注册会计师公会，ACCA允许是你选择参加任何一个组织的继续教育并承认其有效性的。但是，要满足以下3点要求：

除ACCA外，是该组织的正式会员，而不是学员或准会员；

除ACCA外，所属的团体必须是IFAC成员或IFAC认可的组织；

除ACCA外，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 

如果全年工作的小时数低于770个小时，那就可以选择通过此途径来完成CPD。

举例来说：如果每周工作17.5个小时，或在全年的某个时段只为个别项目工作，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要求需要为自己制定的学时数量给出合理的解释。会员可以依据自己的实际情况从以下方式中任选其一来完成CPD。

在线提交CPD步骤：

第一步：登录ACCA官网，点击My ACCA；

第二步：输入自己的ACCA会员号和密码，登陆自己的个人账户；

第三步：点击Annual CPD declaration选项acca continuing_ education guide； 

第四步：选择您需要提交的CPD年份；

第五步：点击Part 1的OPTION A选项，并且根据自己实际情况选择完成CPD的途径。根据个人情况勾选完Part1以及Part2的相关选项后，请勾选Part3 的选项，再确认“Submit Annual CPD Declaration”；

第六步：出现Annual CPD Declaration确认后即表示CPD已成功提交。

总部每年会以邮件形式抽查一部分会员提交CPD证明材料。被抽查到的会员，需要把抽中年份的CPD证明材料打包，在截止日期内以邮件形式，回复至总部。因此，ACCA总部建议，每位会员至少保留近三年的CPD证明材料，以完成总部抽查。

好了，以上就是ACCA考试如何在线提交CPD继续教育的相关内容。如果还想了解更多信息，欢迎来51题库考试学习网留言哦！

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) State the immediate tax implications of the proposed gift of the share portfolio to Avril and identify an

alternative strategy that would achieve Crusoe’s objectives whilst avoiding a possible tax liability in the

future. State any deadline(s) in connection with your proposed strategy. (5 marks)

正确答案：
(b) Gift of the share portfolio to Avril
Inheritance tax
The gift would be a potentially exempt transfer at market value. No inheritance tax would be due at the time of the gift.
Capital gains tax
The gift would be a disposal by Crusoe deemed to be made at market value for the purposes of capital gains tax. No gain
would arise as the deemed proceeds will equal Crusoe’s base cost of probate value.
Stamp duty
There is no stamp duty on a gift of shares for no consideration.
Strategy to avoid a possible tax liability in the future
Crusoe should enter into a deed of variation directing the administrators to transfer the shares to Avril rather than to him. This
will not be regarded as a gift by Crusoe. Instead, provided the deed states that it is intended to be effective for inheritance tax
purposes, it will be as if Noland had left the shares to Avril in a will.
This strategy is more tax efficient than Crusoe gifting the shares to Avril as such a gift would be a potentially exempt transfer
and inheritance tax may be due if Crusoe were to die within seven years.
The deed of variation must be entered into by 1 October 2009, i.e. within two years of the date of Noland’s death.

(e) Briefly discuss FOUR initiatives that management might consider in order to further enhance profitability.

(4 marks)

正确答案：
(e) In order to enhance profitability management might take the following actions:
(i) Increase the maximum capacity of the circus.
(ii) Undertake a detailed review of operating costs which are budgeted at ￡239,200,000. Such a review might identify nonvalue
added costs which may be eliminated thereby increasing profitability.
(iii) Enter into a strategic arrangement with large hotels and travel agencies to offer travel and accommodation inclusive
arrangements for visitors to Cinola Island. This might help to increase the number of visitors to the zoo thereby increasing
profits.
(iv) Change the price structure and entitlement of tickets so that purchasers might visit Cinola Island on two separate days
in order to attend the zoo and circus. Additional revenues would arise as a consequence of the increased number of
visitors to the zoo, thereby increasing profitability.
(v) Hold prize draws for free tickets to the zoo for families on an ‘all-inclusive basis’, including restaurants, photographs,
souvenirs etc.
N.B. Only four initiatives were required to be discussed.

(c) On 1 May 2007 Sirus acquired another company, Marne plc. The directors of Marne, who were the only

shareholders, were offered an increased profit share in the enlarged business for a period of two years after the

date of acquisition as an incentive to accept the purchase offer. After this period, normal remuneration levels will

be resumed. Sirus estimated that this would cost them $5 million at 30 April 2008, and a further $6 million at

30 April 2009. These amounts will be paid in cash shortly after the respective year ends. (5 marks)

Required:

Draft a report to the directors of Sirus which discusses the principles and nature of the accounting treatment of

the above elements under International Financial Reporting Standards in the financial statements for the year

ended 30 April 2008.

正确答案：
(c) Acquisition of Marne
All business combinations within the scope of IFRS 3 ‘Business Combinations’ must be accounted for using the purchase
method. (IFRS 3.14) The pooling of interests method is prohibited. Under IFRS 3, an acquirer must be identified for all
business combinations. (IFRS 3.17) Sirus will be identified as the acquirer of Marne and must measure the cost of a business
combination at the sum of the fair values, at the date of exchange, of assets given, liabilities incurred or assumed, in exchange
for control of Marne; plus any costs directly attributable to the combination. (IFRS 3.24) If the cost is subject to adjustment
contingent on future events, the acquirer includes the amount of that adjustment in the cost of the combination at the
acquisition date if the adjustment is probable and can be measured reliably. (IFRS 3.32) However, if the contingent payment
either is not probable or cannot be measured reliably, it is not measured as part of the initial cost of the business combination.
If that adjustment subsequently becomes probable and can be measured reliably, the additional consideration is treated as
an adjustment to the cost of the combination. (IAS 3.34) The issue with the increased profit share payable to the directors
of Marne is whether the payment constitutes remuneration or consideration for the business acquired. Because the directors
of Marne fall back to normal remuneration levels after the two year period, it appears that this additional payment will
constitute part of the purchase consideration with the resultant increase in goodwill. It seems as though these payments can
be measured reliably and therefore the cost of the acquisition should be increased by the net present value of $11 million at
1 May 2007 being $5 million discounted for 1 year and $6 million for 2 years.

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