ACCA证书有效期是多长时间大家知道吗？

发布时间：2019-12-28

现在，越来越多人开始报考ACCA国际注册会计师资格了，最近很多小伙伴们都在问ACCA证书的有效期是多长时间，今天就让51题库考试学习网给大家解答一下吧！

首先，ACCA证书是不会过期的，即官方不设时限，成为ACCA会员以后，我们只要每年维持ACCA年费的正常缴纳，就可以保持ACCA资格。但是在成为ACCA会员之前，我们的ACCA考试成绩是有有效期的。ACCA学员有七年的时间通过专业阶段的考试。如果学员不能在七年内通过所有专业阶段考试，超过七年的已通过专业阶段科目的成绩将作废，须重新考试。七年时限从学员通过第一门专业阶段考试之日算起。

51题库考试学习网还想告诉大家的是ACCA也需要继续教育来继续维持会员资格。ACCA会员需要维持会员资格必须按时缴纳年费，但除此之外，ACCA官方还要求每年完成ACCA规定的继续教育。ACCA官方将会对此进行抽查，一旦被发现没有完成继续教育则有可能被除名。 

取消ACCA会员资格的情况：

1、未按时缴纳会员年费；   

2、未按时完成规定的继续教育。     

ACCA自1988年进入中国以来，经历近30年快速发展，目前在国内学员和会员人数已分别超过10万人和8000人（不包括香港），并在北京、上海、成都、广州、深圳、沈阳、青岛、武汉、长沙、香港以及澳门设有共11个办事处，ACCA总部位于110 Queen Street, Glasgow, United Kingdom。

ACCA为全世界有志投身于财务、会计以及管理领域的专才提供首选的资格认证，一贯坚持最高的标准，提高财会人员的专业素质，职业操守以及监管能力，并秉承为公众利益服务的原则。

在英国，英国立法许可ACCA会员从事审计、投资顾问和破产执行的工作。ACCA会员资格得到欧盟立法以及许多国家公司法的承认。ACCA在欧洲会计专家协会(FEE)、亚太会计师联合会(CAPA)和加勒比特许会计师协会(ICAC)等会计组织中起着非常重要的作用。在国际上，ACCA是国际会计准则理事会(IASB)的创始成员，也是国际会计师联合会(IFAC)的成员。

大家知道吗？ACCA还提供了与海外学位复合的机会，通过学习ACCA亦可有机会获得英国牛津-布鲁克斯大学提供的学位。通过ACCA前九门课程，并向英国递交论文及商业分析报告，即可获得牛津-布鲁克斯大学的会计学理学学士学位。完成14门课程，加修一定学时的远程课程，可获得牛津-布鲁克斯大学提供的MBA学位。不出国门，留学海外，费用大为节省。

所以51题库考试学习网希望有对ACCA考试感兴趣的朋友可以好好备考，51题库考试学习网在这里预祝大家考试顺利！

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) Comment briefly on how divisional managers might respond to the results achieved and ONE potential

problem that might be experienced by Our Timbers Ltd. (2 marks)

正确答案：

(c) Illustrate how:

(i) inquiry; and (4 marks)

正确答案：
(c) Due diligence review
(i) Inquiries
Tutorial note: These should be focussed on uncovering facts that may not be revealed by the audited financial
statements (e.g. off balance sheet finance, contingencies, commitments and contracts) especially where knowledge
may be confined to management.
■ Do any members of MCM’s senior/executive management have contractual terms that will result in significant
payouts to them (e.g. on change of ownership of the company or their being made redundant)?
■ What contracts with clients, if any, will lapse or be made void in the event that MCM is purchased from Frontiers?
■ What synergy or inter-company trading, if any, currently exists between MCM and Frontiers? For example, Frontiers
may publish MCM’s training materials.
■ Are there any major clients who are likely to be lost if MCM is purchased by Plaza (e.g. any competitor food
retailers)?
■ What are the principal terms of the operating leases relating to the International business’s premises?
■ What penalties should be expected to be incurred if operating leases and/or contracts with training consultants are
terminated?
■ Has MCM entered into any purchase commitments since 31 December 2004 (e.g. to buy or lease further
premises)?
■ Who are the best trainers that Plaza should seek to retain after the purchase of MCM?
■ What events since the audited financial statements to 31 December 2004 were published have made a significant
impact on MCM’s assets, liabilities, operating capability and/or cash flows? (For example, storm damage to
premises, major clients defaulting on payments, significant interest/foreign-exchange rate fluctuations, etc.)
■ Are there any unresolved tax issues which have not been provided for in full?
■ What effect will the purchase have on loan covenants? For example, term loans may be rendered repayable on a
change of ownership.

5 The directors of Quapaw, a limited liability company, are reviewing the company’s draft financial statements for the

year ended 31 December 2004.

The following material matters are under discussion:

(a) During the year the company has begun selling a product with a one-year warranty under which manufacturing

defects are remedied without charge. Some claims have already arisen under the warranty. (2 marks)

Required:

Advise the directors on the correct treatment of these matters, stating the relevant accounting standard which

justifies your answer in each case.

NOTE: The mark allocation is shown against each of the three matters

正确答案：
(a) The correct treatment is to provide for the best estimate of the costs likely to be incurred under the warranty, as required by
IAS37 Provisions, contingent liabilities and contingent assets.

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