2019ACCA这些免考福利政策你都清楚了吗？

发布时间：2019-07-19

据2019年ACCA官网信息了解到，2019-2020年部分财务相关专业大学在校或毕业学生，在参加ACCA考试注册时，将获得一定科目的免试权。ACCA对于参加专业会计师考试（ACCA）的中国学员的免试政策详情如下：

一、ACCA对中国教育部认可的全日制大学在读生（会计或金融专业）设置的免试政策

1. 会计学或金融学（完成第一学年课程）：可以注册为ACCA正式学员，无免试

2. 会计学或金融学（完成第二学年课程）：免试3门课程（F1-F3）

3. 会计学或金融学（完成第三学年课程）：免试3门课程（F1-F3）

4. 其他专业（在校生完成大一后）：可以注册但无免试

*大学在读考生准备时间相对充足，可以每次报考三门课程，不建议报考四门，科目可以以F5/F6/F7三门计算类科目为主，通过逐步的学习加强英文能力，然后再学习F4、F8、F9有文字写作要求的科目。

二、ACCA对中国教育部认可高校毕业生设置的免试政策

1. 会计学（获得学士学位）：免试5门课程（F1-F5）

2. 会计学（辅修专业）：免试3门课程（F1-F3）

3. 金融专业：免试5门课程（F1-F5）

4. 法律专业：免试1门课程（F4）

5. 商务及管理专业：免试1门课程（F1）

6. MPAcc专业（获得MPAcc学位或完成MPAcc大纲规定的所有课程、只有论文待完成）：原则上免试九门课程（F1–F9），其中F6（税务）的免试条件：CICPA全科通过或MPAcc课程中选修了"中国税制"课程。

7. MBA学位（获得MBA学位）：免试3门课程（F1-F3）

8. 非相关专业：无免试

高校毕业生（即：在职人士），可以每次报考两门课程，小编建议不要超过三门课程，科目可以F5/F6/F7三门计算类科目为主，通过逐步的学习加强英文能力，然后再学习F4、F8、F9有文字写作要求的科目。

三、注册会计师考生

1. 2009年CICPA"6+1"新制度实行之前获得CICPA全科通过的人员：免试5门课程（F1-F4和F6）

2. 2009年CICPA"6+1"新制度实行之后获得CICPA全科通过的人员：免试9们课程（F1-F9）

3. 如果在学习ACCA基础阶段科目的过程中获得了CICPA全科合格证（须2009年"6+1"制度实行后的新版证书），可以自行决定是否申请追加免试。

*通过注会考试的考生对于财务知识基础相对好，一般F7、F8、F9通过率比其他考生高很多，建议从这些科目入手，加强英语的阅读和写作能力，注会考试大纲与ACCA考试大纲类似，只其是在审计及财务管理类的科目上，基本上知识点是相通的。F7会计科目中国际会计准则会计处理上略有不同。

四、其他

1. CMA（美国注册管理会计师）全科通过并取得证书：免试F1-F5、F8、F9（共免7门）

2. USCPA（美国注册会计师）全科通过：免试F1-F6、F8、F9（共免8门）

五、注意事项

1.在校生只有顺利通过整学年的课程才能够申请免试。

2.针对在校生的部分课程免试政策只适用于会计学专业全日制大学本科的在读学生，而不适用于硕士学位或大专学历的在读学生。

3.已完成MPAcc学位大纲规定课程，还需完成论文的学员也可注册并申请免试。但须提交由学校出具的通过所有MPAcc学位大纲规定课程的成绩单，并附注"该学员已通过所有MPAcc学位大纲规定课程，论文待完成"的说明。

4.特许学位（即海外大学与中国本地大学合作而授予海外大学学位的项目）— 部分完成时不能申请免试。

5.政策适用于在中国教育部认可的高等院校全部完成或部分完成本科课程的学生，而不考虑目前居住地点。

6.欲申请牛津•布鲁克斯大学学士学位的学员需放弃F7-F9的免试。

综合以上就是关于2019ACCA免试政策的全部内容，希望对于正在备考的小伙伴么有帮助，小编将持续更新相关ACCA的相关资讯。

下面小编为大家准备了 ACCA考试 的相关考题，供大家学习参考。

5 You are an audit manager in Dedza, a firm of Chartered Certified Accountants. Recently, you have been assigned

specific responsibility for undertaking annual reviews of existing clients. The following situations have arisen in

connection with three client companies:

(a) Dedza was appointed auditor and tax advisor to Kora Co, a limited liability company, last year and has recently

issued an unmodified opinion on the financial statements for the year ended 30 June 2005. To your surprise,

the tax authority has just launched an investigation into the affairs of Kora on suspicion of underdeclaring income.

(7 marks)

Required:

Identify and comment on the ethical and other professional issues raised by each of these matters and state what

action, if any, Dedza should now take.

NOTE: The mark allocation is shown against each of the three situations.

正确答案：
5 DEDZA CO
(a) Tax investigation
■ Kora is a relatively new client. Before accepting the assignment(s) Dedza should have carried out customer due
diligence (CDD). Dedza should therefore have a sufficient knowledge and understanding of Kora to be aware of any
suspicions that the tax authority might have.
■ As the investigation has come as a surprise it is possible that, for example:
– the tax authority’s suspicions are unfounded;
– Dedza has failed to recognise suspicious circumstances.
Tutorial note: In either case, Dedza should seek clarification on the period of suspicion and review relevant procedures.
■ Dedza should review any communication from the predecessor auditor obtained in response to its ‘professional inquiry’
(for any professional reasons why the appointment should not have been accepted).
■ A quality control for new audits is that the audit opinion should be subject to a second partner review before it is issued.
It should be considered now whether or not such a review took place. If it did, then it should be sufficiently well
documented to evidence that the review was thorough and not a mere formality.
■ Criminal property includes the proceeds of tax evasion. If Kora is found to be guilty of under-declaring income that is a
money laundering offence.
■ Dedza’s reputational risk will be increased if implicated because it knew (or ought to have known) about Kora’s activities.
(Dedza may also be liable if found to have been negligent in failing to detect any material misstatement arising in the
2004/05 financial statements as a result.)
■ Kora’s audit working paper files and tax returns should be reviewed for any suspicion of fraud being committed by Kora
or error overlooked by Dedza. Tax advisory work should have been undertaken and/or reviewed by a manager/partner
not involved in the audit work.
■ As tax advisor, Dedza could soon be making disclosures of misstatements to the tax authority on behalf of Kora. Dedza
should encourage Kora to make necessary disclosure voluntarily.
■ Dedza will not be in breach of its duty of confidentiality to Kora if Kora gives Dedza permission to disclose information
to the tax authority (or Dedza is legally required to do so).
■ If Dedza finds reasonable grounds to know or suspect that potential disclosures to the tax authority relate to criminal
conduct, then a suspicious transaction report (STR) should be made to the financial intelligence unit (FIU) also.
Tutorial note: Though not the main issue credit will be awarded for other ethical issues such as the potential selfinterest/
self-review threat arising from the provision of other services.

(b) You are the audit manager of Jinack Co, a private limited liability company. You are currently reviewing two

matters that have been left for your attention on the audit working paper file for the year ended 30 September

2005:

(i) Jinack holds an extensive range of inventory and keeps perpetual inventory records. There was no full

physical inventory count at 30 September 2005 as a system of continuous stock checking is operated by

warehouse personnel under the supervision of an internal audit department.

A major systems failure in October 2005 caused the perpetual inventory records to be corrupted before the

year-end inventory position was determined. As data recovery procedures were found to be inadequate,

Jinack is reconstructing the year-end quantities through a physical count and ‘rollback’. The reconstruction

exercise is expected to be completed in January 2006. (6 marks)

Required:

Identify and comment on the implications of the above matters for the auditor’s report on the financial

statements of Jinack Co for the year ended 30 September 2005 and, where appropriate, the year ending

30 September 2006.

NOTE: The mark allocation is shown against each of the matters.

正确答案：
(b) Implications for the auditor’s report
(i) Corruption of perpetual inventory records
■ The loss of data (of physical inventory quantities at the balance sheet date) gives rise to a limitation on scope.
Tutorial note: It is the records of the asset that have been destroyed – not the physical asset.
■ The systems failure in October 2005 is clearly a non-adjusting post balance sheet event (IAS 10). If it is material
(such that non-disclosure could influence the economic decisions of users) Jinack should disclose:
– the nature of the event (i.e. systems failure); and
– an estimate of its financial effect (i.e. the cost of disruption and reconstruction of data to the extent that it is
not covered by insurance).
Tutorial note: The event has no financial effect on the realisability of inventory, only on its measurement for the
purpose of reporting it in the financial statements.
■ If material this disclosure could be made in the context of explaining how inventory has been estimated at
30 September 2005 (see later). If such disclosure, that the auditor considers to be necessary, is not made, the
audit opinion should be qualified ‘except for’ disagreement (over lack of disclosure).
Tutorial note: Such qualifications are extremely rare since management should be persuaded to make necessary
disclosure in the notes to the financial statements rather than have users’ attention drawn to the matter through
a qualification of the audit opinion.
■ The limitation on scope of the auditor’s work has been imposed by circumstances. Jinack’s accounting records
(for inventory) are inadequate (non-existent) for the auditor to perform. tests on them.
■ An alternative procedure to obtain sufficient appropriate audit evidence of inventory quantities at a year end is
subsequent count and ‘rollback’. However, the extent of ‘roll back’ testing is limited as records are still under
reconstruction.
■ The auditor may be able to obtain sufficient evidence that there is no material misstatement through a combination
of procedures:
– testing management’s controls over counting inventory after the balance sheet date and recording inventory
movements (e.g. sales and goods received);
– reperforming the reconstruction for significant items on a sample basis;
– analytical procedures such as a review of profit margins by inventory category.
■ ‘An extensive range of inventory’ is clearly material. The matter (i.e. systems failure) is not however pervasive, as
only inventory is affected.
■ Unless the reconstruction is substantially completed (i.e. inventory items not accounted for are insignificant) the
auditor cannot determine what adjustment, if any, might be determined to be necessary. The auditor’s report
should then be modified, ‘except for’, limitation on scope.
■ However, if sufficient evidence is obtained the auditor’s report should be unmodified.
■ An ‘emphasis of matter’ paragraph would not be appropriate because this matter is not one of significant
uncertainty.
Tutorial note: An uncertainty in this context is a matter whose outcome depends on future actions or events not
under the direct control of Jinack.
2006
■ If the 2005 auditor’s report is qualified ‘except for’ on grounds of limitation on scope there are two possibilities for
the inventory figure as at 30 September 2005 determined on completion of the reconstruction exercise:
(1) it is not materially different from the inventory figure reported; or
(2) it is materially different.
■ In (1), with the limitation now removed, the need for qualification is removed and the 2006 auditor’s report would
be unmodified (in respect of this matter).
■ In (2) the opening position should be restated and the comparatives adjusted in accordance with IAS 8 ‘Accounting
Policies, Changes in Accounting Estimates and Errors’. The 2006 auditor’s report would again be unmodified.
Tutorial note: If the error was not corrected in accordance with IAS 8 it would be a different matter and the
auditor’s report would be modified (‘except for’ qualification) disagreement on accounting treatment.

2 Clifford and Amanda, currently aged 54 and 45 respectively, were married on 1 February 1998. Clifford is a higher

rate taxpayer who has realised taxable capital gains in 2007/08 in excess of his capital gains tax annual exemption.

Clifford moved into Amanda’s house in London on the day they were married. Clifford’s own house in Oxford, where

he had lived since acquiring it for ￡129,400 on 1 August 1996, has been empty since that date although he and

Amanda have used it when visiting friends. Clifford has been offered ￡284,950 for the Oxford house and has decided

that it is time to sell it. The house has a large garden such that Clifford is also considering an offer for the house and

a part only of the garden. He would then sell the remainder of the garden at a later date as a building plot. His total

sales proceeds will be higher if he sells the property in this way.

Amanda received the following income from quoted investments in 2006/07:

￡

Dividends in respect of quoted trading company shares 1,395

Dividends paid by a Real Estate Investment Trust out of tax exempt property income 485

On 1 May 2006, Amanda was granted a 22 year lease of a commercial investment property. She paid the landlord

a premium of ￡6,900 and also pays rent of ￡2,100 per month. On 1 June 2006 Amanda granted a nine year

sub-lease of the property. She received a premium of ￡14,700 and receives rent of ￡2,100 per month.

On 1 September 2006 Amanda gave quoted shares with a value of ￡2,200 to a registered charity. She paid broker’s

fees of ￡115 in respect of the gift.

Amanda began working for Shearer plc, a quoted company, on 1 June 2006 having had a two year break from her

career. She earns an annual salary of ￡38,600 and was paid a bonus of ￡5,750 in August 2006 for agreeing to

come and work for the company. On 1 August 2006 Amanda was provided with a fully expensed company car,

including the provision of private petrol, which had a list price when new of ￡23,400 and a CO2 emissions rate of

187 grams per kilometre. Amanda is required to pay Shearer plc ￡22 per month in respect of the private use of the

car. In June and July 2006 Amanda used her own car whilst on company business. She drove 720 business miles

during this two month period and was paid 34 pence per mile. Amanda had PAYE of ￡6,785 deducted from her gross

salary in the tax year 2006/07.

After working for Shearer plc for a full year, Amanda becomes entitled to the following additional benefits:

– The opportunity to purchase a large number of shares in Shearer plc on 1 July 2007 for ￡3·30 per share. It is

anticipated that the share price on that day will be at least ￡7·50 per share. The company will make an interestfree

loan to Amanda equal to the cost of the shares to be repaid in two years.

– Exclusive free use of the company sailing boat for one week in August 2007. The sailing boat was purchased by

Shearer plc in January 2005 for use by its senior employees and costs the company ￡1,400 a week in respect

of its crew and other running expenses.

Required:

(a) (i) Calculate Clifford’s capital gains tax liability for the tax year 2007/08 on the assumption that the Oxford

house together with its entire garden is sold on 31 July 2007 for ￡284,950. Comment on the relevance

to your calculations of the size of the garden; (5 marks)

正确答案：

 

(b) What research techniques could Mark use to get an accurate assessment of staff attitudes to the proposed

changes? (8 marks)

正确答案：
(b) As the term internal marketing implies, the methods of ascertaining staff reactions to the proposed growth strategy have close
parallels with the ways you find out about customer reaction to the company or its products. The benefits of taking a
structured research approach are considerable and often firms may prefer that attitude surveys are carried out by outside
consultants in order to improve objectivity and to remove some of the problems with Mark’s power and position. As with
external market research you are looking to see whether staff will ‘buy into’ the proposed strategy and the accurate
measurement of attitudes and consequent behaviour is very important.
Creating the framework for undertaking the research involves defining the issue to be researched – in this case staff attitudes
towards the growth strategy, designing the research methods, including the use of questionnaires and interviews, determining
the sample of staff to be involved, the use or otherwise of focus groups and ways of ensuring the data collected gives an
accurate picture of staff attitudes. The data generated must be analysed and presented to Mark in an appropriate way. How
the insights into staff attitudes are gained through the research is important, as is the communication of the results to the
staff. Mark should be aware that such research will inevitably create expectations among staff and managing those
expectations will be a test of his leadership powers.

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