ACCA考试12月份改革分析CHANGES TO THE ACCA QUALIFICATION
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CHANGES TO THE ACCA QUALIFICATION SKILLS MODULE AND PROFESSIONAL LEVEL IN 2014–15 This article explains the planned updates to the ACCA Qualification syllabuses taking place as part of the process of continuous syllabus refreshment and improvement. The article highlights structural changes to exams, including the latest syllabus changes. INTRODUCTION We have already announced the syllabus and structure changes which took place in February 2014, relating to the Foundations level syllabuses, including the Papers F1–F3 specimen exams (please see 'Related links'). There are a number of other syllabus changes to the ACCA Qualification in 2014. Apart from the two tax papers (Papers F6 and P6) where syllabus changes relating to the new tax year for these exams will take effect from June 2014, these are all planned for December 2014. There are no changes to the remaining Skills Module exams of the Fundamentals Level or to the Professional level exams in June 2014. For information about changes relating to content in each exam, please access the specific syllabus and study guide links within each paper area on the website. With regard to the ACCA Qualification Skills module (Papers F4, F5, F7, F8 and F9) there are some significant structural changes and some less significant syllabus updates from December 2014 to announce. These latest changes are being introduced to ensure that the ACCA Qualification continues to comply with the appropriate regulatory standards, to improve the articulation between related syllabuses and to reflect the views of our key stakeholders. This will be described in the relevant Paper F4–F9 syllabus changes (see detailed changes below). Structural changes to Paper F6 will be implemented six months later in June 2015*. At the Professional level there are no structural changes to the exams planned for December 2014, but there have been some significant syllabus additions to key papers to reflect latest developments and to re-focus some key areas. Therefore, the content of the ACCA syllabuses at all levels is being continually refreshed and updated to adapt to the latest business and accounting sector needs. Because it falls in line with the tax year, Paper P6, Advanced Taxation* will be updated as usual in June 2015. *Malaysia and Czech Republic tax exams continue to be updated annually in December. Structural changes to Paper F6 (MYS) and (CZE) will arise in December 2015. In all cases, please refer to the relevant study guides at the appropriate time for full details of structural changes for the papers you are particularly interested in. The summary of syllabus updates and changes for each exam is also included at the back of each study guide. All the detailed changes to the syllabuses are summarised below.
DETAILED CHANGES OUTLINED FOR JUNE AND DECEMBER 2014 – SKILLS MODULE EXAMS
The following section summarises the structural and syllabus changes for the Skills module exams at the ACCA Fundamentals level. PAPER F4, CORPORATE AND BUSINESS LAW (ENG) AND (GLO) The Paper F4 exam will undergo significant changes in the coming year, with a new format for the written papers, for both English and Global and all variant papers, applicable from December 2014 and the introduction of computer-based exams for both English and Global only from the end of that year. The new structure, applicable from December 2014, can be accessed via the Syllabus and Study Guide in the Qualifications Resources section of the ACCA website. Take the time to familiarise yourself with the relevant structure and question types for the exam you will be sitting, but the new structure is described below.
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