acca免试条件（ACCA exemption condition）

　 acca免试条件（ACCA exemption condition）

　Founded in 1904, ACCA is the world's leading professional international accountant organization headquartered in London, england. At present, ACCA has 300 thousand members and students in more than 160 countries and regions in the world. It is the most professional international accounting organization with the largest number of international students and the fastest growing scale of students. ACCA membership is recognized by EU legislation and by many national company laws. ACCA is the international accounting standards board (IASC) is a founding member of the International Federation of Accountants (IFAC) of the main members of the United Nations in February 1999 by the ACCA syllabus based on the "occupation education outline" international accounting, a benchmark of the outline will be set as the world occupation accountant exam course. ACCA is known as the "international CPA" in China, is actually the ACCA (The Association Of Chartered Certified Accountants) abbreviation, it is one of the 4 British Association of Certified Public Accountants has charter, is today one of the most well-known international accounting organizations. ACCA qualifications are considered "international financial and accounting circles", and many national legislation permits ACCA members to engage in auditing, investment consultancy and bankruptcy enforcement.

　The ACCA test is the necessary skills and technology according to the requirements of modern enterprise financial personnel and design, a total of 14 courses and two elective courses, the curriculum is divided into 3 parts: the first part deals with basic accounting principle; the second part covers the core professional accounting personnel should possess the professional skills training of students; the third part assessment of information on professional knowledge, and put forward reasonable management suggestion and advice.

　With China becoming a member of WTO, the employment standards of many occupations have become internationalized, and many foreign certificates have entered China. Among them, the international CPA certificate (ACCA) is hot. Data show that since ACCA started in China, only a few thousand people in mainland China have registered as ACCA trainees. It is estimated that China needs about 350 thousand registered accountants. The huge demand gap, gold plus ACCA itself "ten years", the members of ACCA are worth a lot of money. At present, holders of ACCA certificate of salary is generally around 400 thousand yuan, the highest annual salary of more than one million yuan.

　There are countless ACCA members who hold senior positions and CFO positions in many large international companies. ACCA's reputation and influence in the world is based on ACCA's constant innovation in accounting training. ACCA has been committed to developing the best accounting and accounting in the world, regardless of your age, sex, education, race, as long as determined to become the world recognized accounting and international accounting, may apply for ACCA students, through a series of professional examinations, and made some financial work experience, can be awarded CAT (Certified Accounting Technician), ACCA (International Accountants) qualification, this qualification in the international financial sector is highly respected.

　In 2000, ACCA and Oxford Brooks University (Oxford Brookes University) to establish a cooperative relationship, so that students in learning the ACCA professional qualification at the same time, have access to the school of Applied Accounting Bachelor of Science Degree (Cum Laude). Specifically,

　ACCA students in the ACCA professional qualification examination before the first, second part of the 9 exams, and then submit a research and analysis report, will have the opportunity to get the application of accounting Oxford Brooks University (Cum Laude) Bachelor of science degree. According to the two sides signed February 2003 "People's Republic of China government and United Kingdom of Great Britain and Northern Ireland government and managed government on mutual recognition of Higher Education Diploma agreement" agreement, Oxford Brooks University (Cum Laude) Bachelor of Science degree and excellent results, in no need to obtain a master's degree under the premise of China, can participate in the China PhD entrance examination directly. In China ten years, ACCA has grown to nearly 10 thousand of the Chinese mainland students to participate in the study, the accounting field in the international authoritative certification has been widely popularized and developed in China, made influential contributions to the development of China accountant career.

　Eligibility - back to the top -

　A. has a college degree or above approved by the Ministry of education. It can sign up as a regular student of ACCA.

　B. approved by the Ministry of education in the university students, and successfully passed the first year of all courses examination, can sign up for ACCA formal student.

　C. applicants who have failed to meet the above requirements and who are 21 years of age or older may apply for admission in accordance with the adult candidate (MSER) approach. This approach allows students to study as an off campus ACCA student. Only 1.1 or 1.2 or two courses are allowed in the four exams in the last two years, and they can continue to take other courses in the form of an official student.

　Examination time -- back to top --

　Two tests each year (at the beginning of June and early December).

　Attached: ACCA in domestic ACCA sites approved three new sites: Hangzhou, Nanchang, Ji'nan.

　Registration time - back to top

　Students will receive ACCA examination registration notice in two or three / eight or nine after their registration. Each year in July 31st for the Chinese students to participate in the same year in December written examination registration deadline, December 15th each year for Chinese students to participate in the next year in June written examination registration deadline.

　Examination subjects -- back to top --

　First study section ACCA Part I Preparing Financial Statements 1.1 financial statement preparation

　Financial Information for Management

　1.2 financial information and management

　Managing People 1.3 human resource management

　Second studies section

　ACCA Part II

　Degree courses

　School system: 1-1.5 Information Systems information system

　Corporate, and, Business, Law, corporate law and Commercial Law

　Business Taxation corporate tax

　Financial, Management, and, Control, financial management and control

　Financial Reporting financial report

　Audit, and, Internal, Review, auditing and internal control

　Through the above 6 courses of study and examination, you can get ACCA Part2 (intermediate international accountant) through the certificate, plus a 5000 word paper,

　The thesis will receive a bachelor's degree in Applied Accounting from Brock University in Oxford, england.

　In the third stage

　ACCA Part III

　Course subjects

　School system: 1 years, Strategic, Business, Planning, and, Development, strategic business plan and development

　Advanced Corporate Reporting senior company reports

　Strategic, Financial, Management, strategy, financial management

　Of the four courses selected, two are chosen:

　Audit, and, Assurance, Services audit and certification services

　Advanced Taxation senior tax

　Performance Management> performance management

　Business Information Management> business information management

　Through the above 5 courses of study and examination, can become associate members of ACCA (International Accountants), plus 3 years of work experience, can become an internationally recognized accounting ACCA, then adding 5 families to apply for a master's degree at Brock University in Oxford, uk.

　Examination rules -- back to top --

　Students choose the subjects and the examination places according to the following examination rules and personal preparation.

　Students in accordance with the subject of the order of entry, each time the maximum number of candidates for four. Each examination time is three hours, the pass result is 50 points (hundred percent system).

　The first, second and third part of the selection course, each subject scores can be retained after qualification. In the third part, the final three core courses must be applied for and passed at the same time. Three if only one door is the door through the performance through cannot be retained, three courses are required to retake; if the three door two door through, and another door between the 30 points to 49 points, is not through the door has two chance of make-up, by two subsequent examination in the three class can be regarded as all through; otherwise, three courses are required to retake.

　All fourteen examinations must be completed within ten years after the student registration.

　Degree application - back to top -

　ACCA in 2000 and the Oxford Brooks University (Oxford Brookes University) to establish a cooperative relationship, so that students in learning the ACCA professional qualification at the same time, have access to the school application of accounting (honor *) Bachelor of science degree. This global initiative has further highlighted ACCA's position as a global leader in accounting and training. * Note: a bachelor's degree issued by a British university is divided into several grades according to the average grade of the course in which the students study. Honours bachelor's degree means advanced degree

　Oxford Brooks University was named the new university for the fifth time in 2000 for the first time in the times. The Bachelor of Science (Hons) in Applied Accounting is highly regarded for its full consideration of the accounting profession, the actual work, and the employer's requirements for finance and accounting. It not only enables students to demonstrate their professional abilities, but also demonstrates their practical skills, which complement ACCA's exams and greatly enhance their employment opportunities. For more information about the school, please visit

　Http://www.brookes.ac.uk).

　Students pass the examination in the first, second part of the nine part of the ACCA course,

　To submit a research and analysis report to the school and the main competency statement for the evaluation of the school, you will have the opportunity to obtain the above bachelor's degree.

　In order to obtain the above degree, students must pass at least 2.4, 2.5 and 2.6. If the student is 2.4, 2.5 and 2.6 of the three received the exemption, they cannot apply for the degree. In this case, in order to gain the degree, students can give up the three exemption, take and pass the exam. More than 10 years of graduate students, if you want to apply for the degree, we must give up this degree may be obtained by the exemption. In addition, participants must also meet minimum requirements in English (such as CET, six or TOFEL500 or GMAT550 or IELTS6.5), or take part in and pass the 1.3 (HR management) examination.

　Research and Analysis Report

　As required by the school, students demonstrate their ability to study, analyze and apply key skills. The research and analysis report is a demonstration of the trainees' abilities. The report is required to reach 5000 words, 1500 words and a copy of the key ability statement. Required to submit this report to the examination of ACCA is to supplement, and to test the Oxford Brooks University believes that some key skills should be accounting graduates, such as skills, communication skills, information collection and analysis ability and IT.

　Students may submit research and analysis reports at any time after the examination of the first, second part of the ACCA, or after all examinations, or when they become members. Students may request assessment of their research and analysis reports to the University of Oxford Brooks within 10 years after their registration.

　As for the final degree, it will depend on the average score of all the examination results given by the students in the first, second part of ACCA.

　ACCA 2005 annual expense standard -- back top

　1 pounds (GBP) is approximately equal to 15.5 yuan

　Cost type

　Amount of money

　Remarks

　Initial registration fee

　$57

　Disposable

　The annual fee

　$57

　Payment begins in the following year after registration

　The first part (3 doors)

　F 40/ (total $120)

　Additional charge is required for the make-up examination. The amount of each gate is equal to the examination fee of the gate

　The second part (6 doors)

　F 48/ (total $288)

　The third part (5 doors)

　F 56/ (total $280)

　Registration - back to top -

　Students may register at the ACCA representative office or register on the internet. When registering, please request the registration form from each ACCA representative office and submit the following materials according to your personal circumstances:

　A) two passport size photos, ID card and a copy of the original, the graduation certificate and a copy of the original (for reference).

　B) registration fee: 57 pounds (2005 registration fee), bank draft (marked "The Association of Chartered Certified Accountants") or payment by international settlement of credit card.

　Registration deadline - back to top -

　Every year in July 31st (in December of the same year written examination)

　Every year in December 15th (to participate in the next year in June written examination)

　The new ACCA of Chinese exemption policy -- back - top students

　Registered professional accountant (ACCA) exam exemption policy

　Since August 16, 2004, ACCA for newly registered professional accountants examination (ACCA) of China students (the first time to take the exam for June 2005) will be phased implementation of the new policy of exemption, the details are as follows:

　Degree type - completion of the academic year

　Exemption condition

　Accounting - completing the first year

　You can register for the formal ACCA students, no exemption

　Accounting - completing the second year course

　The first part of the 3 exemption courses, without the need to provide transcripts

　Accounting - completing the third year course

　The first part of the 3 course exemption, exemption may be 2.1*, 2.2*

　Accounting - earning a bachelor's degree

　The exemption of 5 courses (1.1 - 2.2)

　Other majors - completing the first year

　Registered as a formal ACCA students, no exemption

　Other majors - complete the second year course

　May the exemption 1.1*, 1.2*, 1.3*

　Other majors - complete the third year course

　There may be 1.2*, 1.3*, 1.1* examination, 2.1*, 2.2*

　Other majors - graduation

　There may be 1.2*, 1.3*, 1.1* examination, 2.1*, 2.2*

　MBA degree - MBA degree

　The exemption of 5 courses (1.1-2.2)

　CICPA general adoption

　The exemption of 5 courses (1.1-1.3, 2.2, 2.3)

　* can exemption to be decided by the ACCA UK assessment

　Apply for the Bachelor of Oxford Brooks University, need a certificate issued by the relevant English level, such as CET-6, TOEFL 500, IELTS 6.5; if there is no proof of English, can not apply for the exemption of 1.3.

　Advantages and characteristics - back top -

　ACCA - truly international, global organizations

　After registering in ACCA in a country, a student may continue to take the examination in another country as required, i.e., in the more than 200 test sites around the world, you can choose and change your own test center.

　ACCA professional qualification examination using a unified global standard, namely unified teaching materials, unified examination, unified grading, the last member to obtain a unified global certificate.

　The professional qualification examination outline ACCA to the international accounting standards board (IASB) issued by the international accounting standards and the International Federation of Accountants (IFAC) issued by the international auditing standards as the basis for the design of the content of the examination, in order to fully adapt to the needs of international economic integration. At present, nearly 25000 students participate in the examinations in accordance with international accounting standards and international auditing standards. In view of the fact that China's accounting standards are gradually in line with international accounting standards in recent years, the professional qualification of ACCA is more applicable to Chinese accounting personnel.

　For the different countries and regions of the students set up more than 40 kinds of local national and regional legal and tax examination papers, mainly: Hongkong, India, China, Poland, South Africa and so on. The Chinese roll was introduced in June 1998,

　Chinese students may choose to apply for Chinese law and Chinese tax examination papers (but still use English tests) to make them register for ACCA, which has practical significance.

　47% of ACCA members are non British, and 70% of ACCA students are in countries / regions other than the uk. At present, the proportion of Asian members has accounted for 28%, the proportion of students accounted for 43%.

　ACCA professional qualification - professional qualification of world famous brand

　ACCA's reputation and influence in the world is based on innovative practices in ACCA accounting training. ACCA has always focused on the needs and goals of people who want to succeed, regardless of their background.

　ACCA is the professional qualification of book learning and practical experience highly closely, based on a wide range of test program, consult the government departments, university students, and all walks of life the employer's opinion from a comprehensive, fully reflect the modern business society of accountants.

　ACCA's curriculum is comprehensive, perfect and comprehensive. It is known as the MBA course of Finance and accounting". In 1999 February held in Geneva, the United Nations international standards of accounting and reporting of the Intergovernmental Working Group of experts on the sixteenth conference, discuss passed to ACCA curriculum is modelled as a "professional education program" international accounting occupation. The syllabus will serve as a benchmark for the setting of professional accountants' examinations in all parts of the world.

　ACCA learning and testing - highly flexible and within reach

　For students around the world, ACCA training is highly flexible and within reach. All courses are allowed to be completed within 10 years. Students can master the test progress according to their abilities and actual conditions.

　ACCA's virtual campus, -ACCA, is never closed. It provides learning guidance, successive questions and answers, CPD courses and other extensive learning materials for members and students from all over the world.

　Student magazine, student accountant, is another important source of information. In addition to the latest news, monthly updates and professional articles are published in the magazine, providing maximum support for students from registration to examination.

　CPA profile:

　Certified public accountant CPA (Certified Public Account) is a practice qualification examination in china. Since 1991, the national unified examination system for registered accountants has been held once a year since 1993. It has been held 14 times, and more than 110 thousand people have obtained the achievements of the whole department. There are about 350 thousand registered accountants in china. With a college degree or above, or with intermediate or above technical titles in accounting or related fields, you may join the national unified examination of certified public accountants.

　Note: in order to meet the needs of the development of economic globalization, promoting comprehensively improve the comprehensive quality of registered accountants, grasp the CPA industry team, with the selection and training of high-level international talent industry, unified national examination for Certified Public Accountants in the year 2006 at the same time the implementation of English test, the test time is September 17th 19:0021:00. Candidates who have participated in the national unified examination of the year 2006 and those who have obtained the general certificate may sign up voluntarily. Pass the certificate in English test and record the basic information of the industry,

　The test certificate is not a prerequisite for obtaining a general certificate. With regard to the specific measures for increasing the English test in the national unified examination for Certified Public Accountants of the year 2006, further notice will be given.

　Registration conditions - back to top - -

　A Chinese citizen who has one of the following conditions may sign up for the examination:

　1 、 college graduate or above;

　2 、 major in accounting or related fields (auditing, statistics, economics). Intermediate and above titles.

　The exemption conditions -- back to the top:

　With accounting or related professional title of senior technical personnel (including associate above accounting or related professional title of associate professor, schools and scientific research institutions, who can apply for exemption) a specialized subjects. Applicants should fill in the "2005 annual registration exemption unified national examination accounting application form", and to the registration where the provincial public finance department of the CPA Examination Committee Office (hereinafter referred to as the local office of the examination committee) submitted senior professional technical title certificate, the local examination committee and the audit departments to determine and report to the Ministry of Finance (hereinafter the CPA Examination Committee referred to as the National Examination Committee) approval, can be exempted from.

　Examination subjects -- back to top --

　The subjects for examination are accounting, auditing, financial cost management, economic law and tax law.

　The examination scope is set out in the examination outline issued by the national examination committee.

　Examination time -- back to top --

　The examination method is closed volume, written examination. Objectiveparts with Tiantu answer; subjective test methods used to write text to answer.

　Examinations are usually conducted on second or third weekends each year, accounting for 210 minutes, and audit and financial cost management examinations for 180 minutes each. The examination time of the economic law and tax law is minutes each for 150 minutes.

　The following is the national unified examination timetable for registered accountants in 2006: examination subjects, examination date and time

　The afternoon of September 15th 02:0005:00 audit

　The morning of September 16th 09:0011:30 tax

　The afternoon of September 16th 02:0005:30 accounting

　The morning of September 17th 09:0011:30 economic law

　Financial cost management in the afternoon of September 17th 02:0005:00

　Registration time - back to top

　Unified national CPA examination registration time of year usually in mid March to mid April (2006 is from April 1st to April 30th, in principle is not less than 20 working days), the specific time determined by the local examination committee, the general should not be less than 20 working days.

　Registration method - back to top - -

　1., registration personnel can apply for five subjects at the same time, may also choose to enter oneself for an examination part of subjects. Department to pay the registration fee, 10 yuan each, test fee includes the registration fee, by the local office of the examination committee remitted the examination of the National Committee of the office for the proposition, paper printing, distribution and review work expenditures.

　2. when signing up, you must submit the certificate of education or the original certificate of professional and technical titles,

　Pay one inch recent photograph a number (for ticket use), and correct the registration point of the staff after the audit, fill in the "2005 unified national examination for certified public accountants * * area registration form", and according to the registration fees to pay the registration fee.

　3. the office of the local examination committee shall, according to the format and number stipulated by the office of the national examination committee, make the textual research.

　Performance management -- back top -

　(a) candidates answer by the national examination committee office and the Ministry of finance, on the basis of the CPA Examination Committee issued the "unified national CPA exam review rules" organization review. The examination results shall be determined by the national examination committee, which shall be notified by the examination office of the local examination committee.

　(two) each subject is tested with one hundred points, and sixty is divided into grades.

　(three) after the release of results, if the candidates I think there is a gap between the release of the results should be achieved, apply within 1 months of the CPA Examination Committee Office presented the results to apply for verification by the examinee can be released in the National Test Office current examination results on the examination of the National Committee of the Ministry of finance will be based on the registered office the accountant examination committee issued the "CPA exam", "verification measures for the CPA examination results for verification work rules" organization performance verification, each course examination fee is 100 yuan.

　(four) scores qualified, qualified scores in obtaining qualified scores after four consecutive exams.

　(five) all the subjects effectively passing grade, can hold qualification certificate, to the local office of the examination committee to apply for renewal of general certificate, and pay the general certificate fee of RMB 6 yuan. The general certificate of qualification only proves that all the examination results are qualified and not for other purposes.

　(six) after receiving the general qualification certificate issued by the national examination committee, it may apply to become a member of China Certified Public Accountants association.

　Other exemptions - back top -

　According to the March 17th release of "2005 year in Hong Kong and Macao CPA Examination" (Finance [2005]9), compared with 2004 prospectus, follows a number of changes, the main change is based on the "mainland and relevant part of CPA examination subjects mutual exemption agreement", Hongkong qualified candidates can be exempted from subjects two audit, financial cost management. The specific differences are as follows:

　In 2005, the following contents were added:

　1, Hongkong examinee qualified candidates can exempt from auditing, financial cost management two subjects.

　2, the accounting firms in Hongkong can apply for collective registration by the scattered candidates of the agent firms, but not for the scattered candidates of non firms.

　3, registration required to provide "a year China Uniform CPA examination scores of qualified certificate, or on an annual ticket." 04 years only "effective China Uniform CPA examination scores qualified certificate".

　4, clearly sign the specifications of the photos "recent (previous year or year) bareheaded photos 1, specifications for 35mm * 35mm."."

　5, if there are exemptions from the examination subjects, additional information is also required.

　Certificate processing - back top -

　The existing provisions of the examination methods, the validity of scores of National Uniform CPA examination for 5 years. The specific approach is: take the CPA exam candidates, all subjects effectively qualified achievements in 5 consecutive years, the grade notice or grade certificate of general certificate renewal application to the reference to the local office of the examination committee shall, by the local concentration reported to the national audit Kaoban after the approval of the local. Shall the general certificate issued to the candidates.

　If the candidates take the exam because of job changes, in different regions, obtain a pass reference Kaoban issued a notice of, for the general certificate, should be made to last pass where Kaoban to apply to the national audit report shall be. Other procedures and procedures with other candidates.

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