2018年9月ACCA考试改革说明

ACCA官网正式发布了EXAM CHANGES,对考生影响最大的核心变化是:

We’re redesigning the Professional level. It will become Strategic Professional fromSeptember 2018. We’re introducing Strategic Business Leader – an innovative case study

The new innovative case study uses real-world scenarios to set challenges that require students to blend technical, ethical and professional skills in the evaluation and presentation of their responses. With the introduction of Strategic Business Leader, the current P1 (Governance, Risk and Ethics) and P3 (Business Analysis) will be withdrawn.

Introducing Strategic Business Reporting

In Strategic Business Reporting, we take the qualification’s current holistic view of reporting into a new dimension. The syllabus will retain the existing technical content of P2 Corporate Reporting. This is significantly enhanced by giving students the skills needed to confidently speak the language of business, and explain reports and the impacts of transactions to a wide variety of stakeholders.

通俗来讲原有的P1公司治理和P3商业分析被一门新科目“Strategic Business Leader”替代. P2高级财务会计则改称“Strategic Business Reporting”。时间从2018年9月考试季开始,也就是说最后一次考P1&P3的时间是2018年6月。

Impact on the current qualification journey

Why is the new exam four hours long?

Strategic Business Leader has been specifically designed to give you time to plan and prepare your answers in a professional manner. So it’s not intended to be a time-pressured exam. We’ll provide exam approach tips as part of our learning support resources.

从官网这条信息我们可以看出替代P1&P3的新考试Strategic Business Leader 考试时间是:4小时

另外对于大家最关心的在2018年9月之前已过考试和新考试的衔接问题官网也做出了回答:简单来说如果你过了P2可以替代新考试Strategic Business Reporting,如果你要过了P1&P3可以替代新考试Strategic Business Leader。注意是同时过了P1&P3,也就是说如果你只过了一门,那么那门考试就浪费了!

What happens to my passes at the existing Professional level when the changes are introduced?

If you have passed both P1 Governance, Risk and Ethics and P3 Business Analysis before September 2018, you will be given a converted pass from the new Strategic Business Leader exam.

Students who have passed P2 Corporate Reporting will be given a converted pass from the new Strategic Business Reporting exam.

What if I have already passed P1 Governance, Risk and Ethics or P3 Business Analysis?

Students who have passed only one of these exams, for example either P1 Governance, Risk and Ethics or P3 Business Analysis, before September 2018 will have to complete the new Strategic Business Leader exam.