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为什么持有ACCA执业证书?
根据ACCA的全球执业法规的条款,这是强制性的成员持有ACCA执业证书,以便开展ACCA的执业的定义下
的工作,或者是合作伙伴或董事的公司,承担公共工作实践。以获得ACCA执业证书或联合执业证书和审计资格的第一次,成员必须获得相关经验的时期。执业证书的培训记录(PCTR)必须记录这方面的经验,并具有相应资格的个人(这一要求并不适用于希望在津巴布韦实行的成员)的验证。 此外,成员必须填写申请执业证书的形式提供从从业人员页的形式。获得一个全球便携式执业证书,成员必须满足ACCA的实际培训需求,并完成PCTR。 持有执业许可证由当地认可的机构或部门发出的成员可申请,但颁发的证书将仅在该国的有效当地的许可证允许成员练习。合并后的执业证书和审计资格只提供给会员,除了提供一般会计服务,希望在英国,爱尔兰共和国,塞浦路斯和津巴布韦ACCA的有具体的法律责任,以规范成员提供审计服务的审计工作进行。执业证书,也赋予其执业证书的有效性转移到其他国家(受任何地方的授权也得到满足的需求)的成员。 审计资格的不是一般的转让。
The ACCA Qualification is your route to becoming a qualified accountant.
The ACCA Qualification will provide you with skills and knowledge relevant to any business,
which means you are free to choose which type of accountancy role and organisation you want
to work for.
There is a strong focus on professional values, ethics and governance. This is essential
because the profession is moving towards strengthened codes of conduct, regulation and
legislation, which is why our qualification has an increased focus on professionalism and
ethics in accounting.
Professionalism and ethics is examined at the highest level in the ACCA Qualification. It
is also a main part of the practical experience you must complete to qualify.
To qualify as an ACCA member, you will need to complete:
exams - a minimum of five of 14 exams (nine are eligible for exemption*)
experience - record 36 months' experience in a relevant role
ethics - the Professional Ethics module.
*Nine of the exams which are part of the qualification will not need to be taken if you
have other relevant qualifications at the same level. You will need to provide proof of
your previous qualifications so you can claim exemptions.
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