FAQ—不断修订中 black, style

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1. 我是一名中国注册会计师,在中国报考ACCA与在境外报考有区别吗,免考科目是否都是F1-F4/F6? ACCA考试,是不是不同国家的学员考试内容不一样,如果中国注册会计师在新加坡注册学员,还免考F1-F4/6吗?

免考科目需要经过ACCA的评估，我有CPA资格，免考了F1-F5，而且我目前在会计师事务所工作，还免了F6.
对于补充的问题，我想，只要有资格，无论在哪儿报告注册，ACCA对免考的评估都是一样的。

2. 求解F4。我觉得F4的练习册上每道题都答的好多，这次听串讲的老师也说简答题至少400字，案例分析至少500字，其实和答案差不多的字数，但是我估计考试的时候多半都写不到那末多，那个扣分扣的严重吗？

我也马上要考这门，对你提得问题很感兴趣，但是我认为如果能写把自己都会得与其相关得都写上去就成吧，我想拿得就是能过了而且分还可以就成，不需要100分。

ACCAckm

谢谢

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40. Will students be allowed to annotate the question paper during the 15 minute reading and planning time?

Yes, but they will not be allowed to write anything in the answer book during the reading and planning time.

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41. Will students be allowed to use calculators during the 15 minute reading and planning time?
Yes, students will be able to use calculators during reading and planning time but will not be allowed to write anything in the answer booklets.

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38. Which papers are new to the syllabus?
The only completely new paper is P1, Professional Accountant. This paper acts as the gateway into the Professional level, setting the other Essentials syllabuses and advanced Options into a wider professional, organisational and societal context. The syllabus for Paper P1, Professional Accountant begins by examining the whole area of governance within organisations in the broad context of the agency relationship. This aspect of the syllabus focuses on the respective roles and responsibilities of directors and officers to organisational stakeholders and of accounting and auditing as support and control functions. The syllabus then explores internal review, control, and feedback to implement and support effective governance, including compliance issues related to decision-making and decision-support functions. The syllabus also examines the whole area of identifying, assessing and controlling risk as a key aspect of responsible management. Finally the syllabus covers personal and professional ethics, ethical frameworks and professional values, as applied in the context of the accountant's duties and as a guide to appropriate professional behaviour and conduct in a variety of situations.

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39. Why has Paper P4 Advanced Information Management become an Options paper under the new syllabus?
An understanding of the fundamental techniques of project appraisal, raising finance and working capital management are regarded as vital by ACCA members. To reflect their importance, Paper F9, Financial Management - has been created in the Fundamentals level. The more strategic areas of corporate governance and risk management are addressed in the new Professional-level Paper P1, Professional Accountant. Specialist areas of finance such as treasury management are regarded as more suitable to individuals working, or aiming to work within a corporate finance environment. Therefore, Paper 3.7, Strategic Financial Management has been removed as a compulsory paper at the final level and replaced in the new syllabus by optional Paper P4, Advanced Financial Management.

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36. Are tax and law variant papers offered?
Variant papers will continue to be offered where they are required for recognition in a particular jurisdiction or where there is a market requirement. The table below summarises the variant papers available in the ACCA Qualification.
    

	Paper designation	F4 Corporate and Business Law	F6 Taxation	P6 Advanced Taxation
Botswana	BWA	*	*
China	CHN	*	*	*
Cyprus	CYP	*	*	*
Czech Republic	CZE	see GLO	*
England	ENG	*	see UK	see UK
Global	GLO	*
HK	HKG	*	*	*
Hungary	HUN	see GLO	*
India	IND	see GLO	*
Ireland	IRL	*	*	*
Lesotho	LSO	*	*
Malawi	MWI	see GLO	*
Malaysia	MYS	*	*	*
Malta	MLA	*	*	*
Pakistan	PKN	*	*
Poland	POL		*
Russia	RUS	*	*
Scotland	SCT	*	see UK	See UK
Singapore	SGP	*	*	*
South Africa	ZAF	*	*	*
UK	UK	see ENG or SCT	*	*
Vietnam	VNM	*	*
Zimbabwe	ZWE	*	*	*

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37. How will ACCA ensure its students have the appropriate IT skills?
The new qualification is based on the assumption that students are training in a computerised environment. Each paper in the new syllabus integrates the relevant aspects of information systems and information management (IS/IM) within their own context. Paper F1, Accountant in Business and Paper P3, Business Analysis will address the specific aspects of IS/IM. Competences relating to IT/IM will also be specifically addressed in the practical experience requirements (PER).

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35. Why has ACCA introduced ethics into the syllabus?
The current syllabus addresses the issue of ethics and corporate governance in all of its final level papers. However, increasing emphasis is being placed upon these subject areas under the new qualification to match an increased focus on professionalism and ethics within the accounting profession - which is backed by strengthened codes of conduct, regulation and legislation. ACCA aims to teach its students through its new qualification how to embrace and adhere to a set of professional values and behave within an ethical framework, showing responsibility to stakeholders through operating within an effective system of governance, internal control and risk management. Ethics is examined in parts of 11 of the 16 exam papers in the syllabus and assessed through the achievement of all the performance objectives. In addition, as part of their ethical development, students will be required to complete a Professional Ethics module. This will give students exposure to a range of real life ethical case studies and will require them to reflect on their own ethical behaviour and values. Students will be expected to complete the Professional Ethics module before or alongside Paper P1, Professional Accountant.

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33. Why have ACCA made all the papers at Fundamentals level contain compulsory questions only?
Allowing any degree of choice at the Fundamentals level might have encouraged some students to avoid learning certain aspects of each syllabus, on the grounds that they could avoid answering a question on this topic in any given paper.
ACCA's view is that all the subject areas within the nine subjects are 'fundamental' to the work of an accountant. Therefore, offering no choice at the Fundamentals level will encourage students to study more broadly to gain a more rounded knowledge and understanding of all subject areas within each syllabus.