INFORMATION

资讯

ACCA跟我学 > 资讯 > 考试资讯 > ACCA改革深度解析

ACCA改革深度解析

编辑:acca/时间:2017-01-06/浏览:79 views

ACCA首开全新的职业道德和专业技能模块,培养学员至关重要的职业道德行为素养和判断能力,对职业成功非常关键的沟通、商业、创新、分析和评估技能形成互补。该新模块将培养学员具有现代工作场所必备的专业技能。

ACCA将取消P1和P3,取而代之的是一门新的科目:Strategic Business Leader(考试时间为4小时)。这是一门基于现实商业情境的创新案例考试,意在有效考察学员在评估、整合和陈述答案的过程中运用技术能力、专业能力和职业道德意识。

P2将进阶为Strategic Business Reporting,把当前专业资格对报告的全面审视提升到一个全新的阶段。在保留公司报告的支撑原则的同时,加强学员的相关能力,使学员们更加自信地使用商业语言,向更广泛的利益相关者阐述报告。

一、SBL取代P1&P3

P1&P3整合后,具体是怎么考的呢?

首先,考试大纲有了明显的变化,新考纲如下图:

其次,Strategic Business Leader(以下统一简称SBL)是综合案例题考试,全是必做题考试总时长为4小时,目测是对考生上半身和下半身的双重考验!

目前协会公布了两份样卷,一份由3大题组成,一份由5大题组成,所有问题完全围绕case展开。总分里大约有80%是technical marks20%为professional skill marks,如职业敏感度。

职业敏感度主要考察考生是否具有企业高管的专业素养,能否第一时间发现问题,并有条理地提供解决方案。

在现实案例的考核方式下,考生需要以企业准高管,Advisor与战略制定者的角度,对单一企业所面临的多维度问题进行多元化非系统性陈列。信息来源以文字叙述为主,同时伴随调查问卷、董事会报告、综合报告、邮件、图片、甚至excel表格。考生需身临其境,快速反应,无模板答案可循。

简而言之,很难的样子,目测没有高管经验的小白们在考试中将受到一万点暴击…

那么,想要顺利通过考试,哪些能力是学员们必须具备的呢?

Leadership

Apply excellent leadership and ethical skills to set the‘tone from the top’and promote a positive culture within the organisation, adopting a whole organisation perspective in managing performance and value creation.

Governance

Evaluate the effectiveness of the governance and agency system of an organisation and recognise the responsibility of the board or other agents towards their stakeholders, including the organisation’s social responsibilities and the reporting implications.

Strategy

Evaluate the strategic position of the organisation against the external environment and the availability of internal resources, to identify feasible strategic options.

Risk

Analyse the risk profile of the organisation and of any strategic options identified, within a culture of responsible risk management.

Technology and data analytics

Select and apply appropriate information technologies and data analytics, to analyse factors affecting the organisation’s value chain to identify strategic opportunities and implement strategic options within a framework of robust IT security controls.

Organisational control and audit

Evaluate management reporting and internal control and audit systems to ensure compliance and the achievement of organisation’s objectives and the safeguarding of organisational assets.

Finance in planning and decision-making

Apply high level financial techniques from Skills exams in the planning, implementation and evaluation of strategic options and actions.

Innovation, performance excellence and change management

Enable success through innovative thinking, applying best in class strategies and disruptive technologies in the management of change; initiating, leading and organising projects,while effectively managing talent and other business resources.

Professional skills

Apply a range of Professional Skills in addressing requirements within the Strategic Leader examination and in preparation for, or to support, current work experience.

二、P2进阶为SBR

另外,P2在进阶成Strategic Business Reporting之后,也不是光改了名字那么简单哦!

Strategic Business Reporting考试大纲如下图:


其次,SBR考试时长仍为3小时15分钟,Section A&B都是必答题,Section A有两题,第一题是合并,要求explain with suitable calculation,计算占分最多25分。第二题有可能会涉及职业道德的主题。
Section B 也是两题, case study questions, 在Section B的题目当中会要求考生对公司财务信息或非财务信息站在报表编制者的角度,或其他利益相关者的角度进行评价 Professional marks 仍然是4分。Current issue有可能在Section A当中,也有可能在section B当中考。

而大纲中的每一个part,都相应的要求考生掌握下列能力:

A:Apply fundamental ethical and professional principles to ethical dilemmas and discuss the consequences of unethical behaviour.

B:Evaluate the appropriateness of the financial reporting framework and critically discuss changes in accounting regulation.

C:Apply professional judgement in the reporting of the financial performance of a range of entities.

NOTE the learning outcomes in Section C of the syllabus can apply to: single entities, groups, public sector entities and not-for profit entities (where appropriate).

D:Prepare the financial statements of groups of entities.

E:Interpret financial statements for different stakeholders.

F:Communicate the impact of changes in accounting regulation on financial Reporting.

总的来说,ACCA此次改革可谓狂拽酷炫吊炸天,不管你已入坑或准备入坑,都要做好考试规划,有了充足的准备,才能完美地适应改革新政哦!