ACCA新舊大綱轉換
發布時間：2014-02-26 來源： admin 共1頁
The conversion arrangements will ensure that no students are disadvantaged by
the transition from the current to the new syllabus. The total assessment hours
required of students transferring to the new syllabus will be no greater than under
the current scheme. Registered students will be sent conversion notices in
February and August 2006 and February 2007, based on results to date. In August
2007, all current students will be converted to the new qualification and advised
of the papers they will be required to complete under the new syllabus. ACCA is
developing an online conversion tool which will be available in February 2006.
This will help students to understand the exams they will be required to complete
on the new syllabus. The table below outlines the new paper equivalents.
Current examinations Credit from new examinations
PART ONE
1.1 Preparing Financial Statements F3 Financial Accounting FA
1.2 Financial Information for Management F2 Management Accounting MA
1.3 Managing People F1 Accountant in Business AB
PART TWO
2.1 Information Systems F5 Performance Management PM
2.2 Corporate and Business Law F4 Corporate and Business Law CL
2.3 Business Taxation F6 Taxation TX
2.4 Financial Management and Control F9 Financial Management FM
2.5 Financial Reporting F7 Financial Reporting FR
2.6 Audit and Internal Review F8 Audit and Assurance AA
PART THREE OPTION PAPERS
3.1 Audit and Assurance Services P7 Advanced Audit and Assurance AAA
3.2 Advanced Taxation P6 Advanced Taxation ATX
3.3 Performance Management P5 Advanced Performance Management APM
3.4 Business Information Management Any option paper
PART THREE CORE PAPERS
3.5 Strategic Business Planning and Development P3 Business Analysis BA
3.6 Advanced Corporate Reporting P2 Corporate Reporting CR
3.7 Strategic Financial Management P1 Professional Accountant PA
OR
P4 Advanced Financial Management AFM
Students who have passed Paper 3.4, Business Information Management on the
current syllabus will receive credit for an Option paper on the new syllabus.
Students who have passed Paper 3.7, Strategic Financial Management on the
current syllabus and have not yet passed two Option papers, may choose to receive
credit for either Paper P1, Professional Accountant or Paper P4, Advanced
Financial Management. Students who have passed Paper 3.7, Strategic Financial
Management and two Option papers on the current scheme will receive credit for
Paper P1, Professional Accountant.
Students registered on the current scheme at December 2007 will receive credit for
all papers they have passed or been granted exemption from on the existing
syllabus against the relevant papers within the new syllabus.
Students will not undertake any additional hours of assessment under the new
qualification than they would completing the existing scheme.
The number of papers that can be sat will continue to be capped at a maximum of
4 per exam session.
Students will be given sufficient notice of the papers they will need to complete
under the new qualification. Students will be sent example conversion notices in
August 2006 and also in February 2007. The last written exams under the current
scheme will be held in June 2007. All current scheme students will be converted
to the new qualification in August 2007 and notified of the papers they will need
to complete under the new qualification.
Current students will have their 10-year registration period extended as part of the
conversion to the new qualification.
the transition from the current to the new syllabus. The total assessment hours
required of students transferring to the new syllabus will be no greater than under
the current scheme. Registered students will be sent conversion notices in
February and August 2006 and February 2007, based on results to date. In August
2007, all current students will be converted to the new qualification and advised
of the papers they will be required to complete under the new syllabus. ACCA is
developing an online conversion tool which will be available in February 2006.
This will help students to understand the exams they will be required to complete
on the new syllabus. The table below outlines the new paper equivalents.
Current examinations Credit from new examinations
PART ONE
1.1 Preparing Financial Statements F3 Financial Accounting FA
1.2 Financial Information for Management F2 Management Accounting MA
1.3 Managing People F1 Accountant in Business AB
PART TWO
2.1 Information Systems F5 Performance Management PM
2.2 Corporate and Business Law F4 Corporate and Business Law CL
2.3 Business Taxation F6 Taxation TX
2.4 Financial Management and Control F9 Financial Management FM
2.5 Financial Reporting F7 Financial Reporting FR
2.6 Audit and Internal Review F8 Audit and Assurance AA
PART THREE OPTION PAPERS
3.1 Audit and Assurance Services P7 Advanced Audit and Assurance AAA
3.2 Advanced Taxation P6 Advanced Taxation ATX
3.3 Performance Management P5 Advanced Performance Management APM
3.4 Business Information Management Any option paper
PART THREE CORE PAPERS
3.5 Strategic Business Planning and Development P3 Business Analysis BA
3.6 Advanced Corporate Reporting P2 Corporate Reporting CR
3.7 Strategic Financial Management P1 Professional Accountant PA
OR
P4 Advanced Financial Management AFM
Students who have passed Paper 3.4, Business Information Management on the
current syllabus will receive credit for an Option paper on the new syllabus.
Students who have passed Paper 3.7, Strategic Financial Management on the
current syllabus and have not yet passed two Option papers, may choose to receive
credit for either Paper P1, Professional Accountant or Paper P4, Advanced
Financial Management. Students who have passed Paper 3.7, Strategic Financial
Management and two Option papers on the current scheme will receive credit for
Paper P1, Professional Accountant.
Students registered on the current scheme at December 2007 will receive credit for
all papers they have passed or been granted exemption from on the existing
syllabus against the relevant papers within the new syllabus.
Students will not undertake any additional hours of assessment under the new
qualification than they would completing the existing scheme.
The number of papers that can be sat will continue to be capped at a maximum of
4 per exam session.
Students will be given sufficient notice of the papers they will need to complete
under the new qualification. Students will be sent example conversion notices in
August 2006 and also in February 2007. The last written exams under the current
scheme will be held in June 2007. All current scheme students will be converted
to the new qualification in August 2007 and notified of the papers they will need
to complete under the new qualification.
Current students will have their 10-year registration period extended as part of the
conversion to the new qualification.
