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【ACCA重磅改革】P1、P3合并，新科目应运而生
发表时间：2016-10-25 09:27
作者：高顿财经
ACCA(特许公认会计师公会)近日公布其专业资格的重大创新，旨在应对21世纪颠覆性的经济环境挑战，让ACCA专业会计师能够满足日新月异的商业需求，从而塑造财会行业的未来。
ACCA行政总裁白容(Helen Brand OBE)说道：“我们对ACCA专业资格进行了开创性的全新设计，旨在培养学员在战略层面的前瞻思维能力和高超的技能组合，从而使其成长为塑造全球商业未来的现代专业会计师。”
这些变化以输出更多符合雇主技能要求的人才为导向，对准持证人的技术水平、职业道德和专业技能保持严格标准，这正是确立ACCA作为国际财会专业资格标杆的基石。为此，高顿财经第一时间为你解读这些变革的深层意义与内涵。
重要变革：
P1和P3被取消，取而代之的是一门新科目的诞生：Strategic Business Leader(考试时间为4小时);P2不仅名字变成了Strategic Business Reporting，也更锻炼考生在真实的商业环境下的reporting和解析report的能力。
ACCA全球官网说明：
We’re introducing Strategic Business Leader – an innovative case studyThe 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of Strategic Business Leader, the current P1 (Governance, Risk and Ethics) and P3 (Business Analysis) will be withdrawn.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.
其他变化：
除了P阶段科目的变化，原先完成F阶段后要做的Professional Ethics Module(职业道德测试)也升级为New Ethics and Professional Skills module，需要约20小时来完成。
ACCA全球官网说明：
New Ethics and Professional Skills module replaces Professional Ethics ModuleThe new Ethics and Professional Skills module builds on our Professional Ethics Module (PEM). It will continue to develop important ethical behaviour and judgment but complement it with the broader communications, commercial, innovation, analysis and evaluation skills vital for career success.
上述变革将于2018年9月起正式生效。
这些变化意味着什么，你是否还应该继续学习 P1~P3 ?
由于改革要从2018年9月开始正式生效，所以你还有至少7个考试窗口，可以用来考P1\P2\P3，一旦通过，你将无需再参加新科目的考试。
如果你在2018年9月考试窗口前，仅通过P1或者P3一门，那么需要重新参加新科目的考试，之前的成绩作废!
ACCA全球官网说明：
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.
ACCA改革推进时间表：
该图来自ACCA全球官网
曾亲自参与此次全球考纲变化调整内部讨论过程的高顿财经ACCA研究中心主任龚玲玲博士表示：
“我感觉这个改革很有必要，这样培养出来的会计师才是**的会计师。
一方面，考生要特别留意新增考点的变化，因为极有可能会成为日后的命题人出题热点;另一方面，也要积极调整自己的备考思路，转变自我提升方式，朝着用人单位青睐的专业人才方向努力。
我们在得知此事后，研究院已经组织老师对大纲进行了深入的研究，为考生准备了很多案例和知识总结，我们愿意把这些东西分享出来，帮助中国ACCA老师教好这几门课，也帮助中国的ACCA考生顺利通过这几门课的全球统考。”
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