ACCA 2007年12月份考试采用的新大纲

Examination conversion arrangements

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.