ACCA（特许公认会计师公会）公布了2019年9月考季的通过率。全球共有99,000名学生参加了本次考试。总体来看，本次考试通过率降低6月考季有所下降。
话不多说，先来看看刚刚发布的2019年9月考季通过率数据：
从这份数据中，我们可以看到：
1，F1-F3，初始阶段3科，通过率稳定有所下降！
2019年9月考季中，这3科通过率分别为80％，63％，69％；
而在6月考季中，前3科通过率分别为85％，66％，72％；
3月考季中，这3科的通过率是83％，67％，72％；
极端的是，F阶段开头3科，9月考季是今年前3次考季中通过率******的一次。
2，SBL，SBR两个新科目通过率有升有降！
2019年9月考季这两科通过率分别是：49％和52％，
6月考季这两科通过率分别是：51％和48％，
SBL通过率下降2个补偿，SBR通过升高4个补偿。
这将于2018年9月9日改革后推出，以满足雇主的需求，使学生更好地成为未来的专业会计师，既可以专注于专业技能，又能满足利益相关者的需求。
3，PM通过率所有上升
2019年9月考季PM通过注入41％，而在6月考季中通过率只有38％。
4，APM通过率垫底
在PM-AAA所有科目中，APM垫底，通过率只要31％。AAA，AFM，ATX通过率相同都是36％。
ACCA官方原文
More than 99,000 students around the world entered the September exam sitting,in which over 123,000 exams were taken.A further 51,269 exams were taken on demand between 1 July and 30 September 2019-a 9%increase in exams taken when compared to the equivalent period to September 2018,showing the demand of ACCA continues to grow.
Pass rates for the Strategic Business Reporting(SBR)exam were the highest so far in this latest exam sitting since the new syllabus commenced in September 2018.SBR places a high priority on the skills required by financial reporting specialists in assessing the needs of stakeholders,as well as demonstrating technical excellence.SBR is one of two new style exams,part of the qualification re-design introduced in September 2018 which launched the Strategic Professional exams,which also include Strategic Business Leader(SBL).SBL is an innovative case study which integrates technical,ethical and professional skills in a real life business context.
Commenting on the latest exam results,Alan Hatfield,ACCA executive director strategy and development said:‘We’re delighted with the September 2019 exam results.It’s very pleasing to have achieved the best results to date for the SBR exam,a year after its first introduction into the ACCA qualification.As well as requiring strong technical accounting skills,the exam emphasises ethics in accounting and resolving ethical dilemmas,reflecting the need for ethical leadership throughout the profession.The improved pass rate highlights how the ACCA qualification is preparing people for rewarding careers as qualified,ethical finance professionals,all contributing to the accountancy profession the world needs.
Notably the Advanced Audit and Assurance(AAA)had improved results in this latest exam session.As with SBR,the exam is designed to meet regulatory and business environment requirements,whilst also having an ethical stance,especially for students hoping to obtain the audit qualification.Following the Global Learning Providers Conference 2019,attended by learning providers worldwide,ACCA has enhanced its support for this and other exams.
‘Learning providers remain integral to our support to students’continued Alan Hatfield.‘Students attending ACCA approved learning providers combined with ACCA’s own resources have much stronger pass rates than those who do not.The learning of professional skills can be greatly enhanced by the use of our Ethics and Professional Skills module(EPSM)which is a compulsory component of the qualification.Completion of EPSM assists people in applying essential professional skills both in their exams and the workplace.’
A total of 3,646 students completed their final exams to become ACCA affiliates.‘Our affiliate number is strong.ACCA has enhanced flexibility to ensure the journey to membership through completing the Practical Experience Requirement(PER)and EPSM are at a pace that suits the individual and their career goals’Alan Hatfield concluded.
The ACCA Qualification rigorously tests the skills,abilities and competencies demanded of a modern day accountant,preparing students for a rewarding career as a qualified and ethical finance professional.
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