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[注意]ACCA给出了新旧大纲的课程转换

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真诚 发表于 2006-8-2 18:10:13 | 显示全部楼层 |阅读模式
ACCA给出了新旧大纲的课程转换,但是具体新的免试政策还不清楚
The table below outlines the new paper equivalents.

Current exams Credit from new exams
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 An Option paper in Business Information Management
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 in Business Information Management. 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 four 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 ten-year registration period extended as part of the conversion to the new qualification.
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