Syllabus structure
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PROFESSIONAL
5 papers in total
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OPTIONS |
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P7 Advanced Audit and Assurance AAA |
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P6 Advanced Taxation ATX |
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P5 Advanced Performance Management APM |
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P4 Advanced Financial Management AFM |
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ESSENTIALS |
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P3 Business Analysis BA |
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P2 Corporate Reporting CR |
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P1 Professional Accountant PA | | |
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FUNDAMENTALS
9 papers in total |
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SKILLS |
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F9 Financial Management FM |
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F8 Audit and Assurance AA |
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F7 Financial Reporting FR |
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F6 Taxation TX |
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F5 Performance Management PM |
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F4 Corporate and Business Law CL |
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KNOWLEDGE |
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F3 Financial Accounting FA |
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F2 Management Accounting MA |
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F1 Accountant in Business AB | | |
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RELEVANT ACCREDITED
ACCOUNTING DEGREE |
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ROUTE 1
Depending on exemption eligibility, all or some of the Fundamentals level will need to be completed before progression to Professional level. | |
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ROUTE 2
For certain ACCA-accredited degrees, full exemption from the Fundamentals level is granted. | |
The exams are divided into two levels – Fundamentals and Professional.
The Fundamentals level is divided into two modules – Knowledge and Skills. The Knowledge module introduces students to the core areas of financial and management accounting. This provides the platform from which the other technical accountancy areas will be studied in greater detail in the Skills module. The Skills module contains six subjects which comprehensively cover the main technical areas that any accountant – regardless of their future career aspirations – are expected to have mastered. These comprise law, performance management, taxation, financial reporting, auditing, and financial management.
The Professional level is divided into two modules – Essentials and Options. Both modules have been set at an intellectual level equivalent to that expected of a student taking a Masters degree. The focus of the syllabus at this level is to build upon the technical skills already acquired, and explore more advanced professional skills, techniques, and values that are required and used by the expert accountant acting in an advisory or consultancy role at a senior level. All students must complete the three papers in the Essentials module. The Options module contains four papers. These are directly underpinned and supported by their equivalent within the Skills module in the Fundamentals level. These exams assess the more advanced and sophisticated techniques that a professional needs in order to specialise in specific areas at work, or to follow as a career pathway in an advisory or consultancy role. Students select two out of four Option papers and are advised to choose the options that relate to their chosen or anticipated field of work. | 
发表于 2006-6-23 08:39
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