速来看看！什么是ACCA会员，如何才能成为ACCA会员

发布时间：2020-04-23

什么是ACCA会员？如何才能成为ACCA会员？今天就跟随51题库考试学习网一起来看看相关内容吧。

ACCA会员是指已经注册ACCA并通过全部科目的考试，完成职业道德与专业技能模块和三年工作经验的ACCA持证会员。从ACCA报考到通过全部考试科目的考试，大多需要两年左右的时间，但要想尽早成为一名ACCA学员，大家是可以在校期间进行报考。

要想申请成为ACCA会员，必须要满足ACCA考试政策中的三大要求，缺一不可：

Exams：通过ACCA专业资格大纲13门课程的考试(其中前9门根据学员的教育和专业背景可申请不同程度的免试);

Ethics：完成在线职业操守训练课程的学习和测试;

Experience：至少三年的相关工作经验。

*对在2007年1月1日之前注册的学员，完成在线职业操守训练课程不作为申请会员的必要条件，但ACCA依然鼓励学员完成这一课程。

ACCA会员有哪些优势？

1、提升自身的高级财会管理能力与学历

ACCA学习下来可以拿到4个证书，ACCA学员在通过应用阶段9门考试以后，完成论文的写作，可获得英国牛津布鲁克斯大学应用会计理学士学位。(含金量高)，可以到英国本土读博士。

ACCA为了打造世界通用的资格证书，与牛津布鲁克斯大学(Oxford Brookes University)、牛津大学赛德商学院(Saïd Business School)、赫瑞-瓦特大学(Heriot-Watt University)爱丁堡商学院(Edinburgh Business School)以及伦敦大学东方和非洲研究学院(School of Oriental and African Studies，简称SOAS)等学术机构密切合作。

ACCA与伦敦大学建立创新型伙伴合作关系，启动突破性革新计划，允许您在考取ACCA专业资格证书的同时攻读伦敦大学开办的全球首个综合硕士学位。

2、有助于英文水平的提高

ACCA是全英的考试，刚好你的英文水平不错，可以应对全英的学习和考试，获取ACCA国际认可证书，何不利用自己的优势呢?(英文不好也不用紧张，只要英国判卷人能看明白你想表达的意思即可)另外，专业英语的学习和应用，有助于你的国外留学和外企工作。

3、财会+金融的全面提升

ACCA课程的设置就是一个完整的财会和金融方面知识与技能的综合体现，另外国际四大会计事务所以及世界500强企业会在全国就业力大比拼(JHC)和ACCA职业发展日，选择有能力的ACCA学员并提供实习和工作机会。

好的，以上就是今天51题库考试学习网为大家分享的全部内容，想了解更多内容，敬请关注51题库考试学习网！

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。

(b) Show how the adjustments affect:

(i) Closing inventory;

正确答案：

3 Mary Hobbes joined the board of Rosh and Company, a large retailer, as finance director earlier this year. Whilst she

was glad to have finally been given the chance to become finance director after several years as a financial

accountant, she also quickly realised that the new appointment would offer her a lot of challenges. In the first board

meeting, she realised that not only was she the only woman but she was also the youngest by many years.

Rosh was established almost 100 years ago. Members of the Rosh family have occupied senior board positions since

the outset and even after the company’s flotation 20 years ago a member of the Rosh family has either been executive

chairman or chief executive. The current longstanding chairman, Timothy Rosh, has already prepared his slightly

younger brother, Geoffrey (also a longstanding member of the board) to succeed him in two years’ time when he plans

to retire. The Rosh family, who still own 40% of the shares, consider it their right to occupy the most senior positions

in the company so have never been very active in external recruitment. They only appointed Mary because they felt

they needed a qualified accountant on the board to deal with changes in international financial reporting standards.

Several former executive members have been recruited as non-executives immediately after they retired from full-time

service. A recent death, however, has reduced the number of non-executive directors to two. These sit alongside an

executive board of seven that, apart from Mary, have all been in post for over ten years.

Mary noted that board meetings very rarely contain any significant discussion of strategy and never involve any debate

or disagreement. When she asked why this was, she was told that the directors had all known each other for so long

that they knew how each other thought. All of the other directors came from similar backgrounds, she was told, and

had worked for the company for so long that they all knew what was ‘best’ for the company in any given situation.

Mary observed that notes on strategy were not presented at board meetings and she asked Timothy Rosh whether the

existing board was fully equipped to formulate strategy in the changing world of retailing. She did not receive a reply.

Required:

(a) Explain ‘agency’ in the context of corporate governance and criticise the governance arrangements of Rosh

and Company. (12 marks)

正确答案：
(a) Defining and explaining agency
Agency is defined in relation to a principal. A principal appoints an agent to act on his or her behalf. In the case of corporate
governance, the principal is a shareholder in a joint stock company and the agents (that have an agency relationship with
principals) are the directors. The directors remain accountable to the principals for the stewardship of their investment in the
company. In the case of Rosh, 60% of the shares are owned by shareholders external to the Rosh family and the board has
agency responsibility to those shareholders.
Criticisms of Rosh’s CG arrangements
The corporate governance arrangements at Rosh and Company are far from ideal. Five points can be made based on the
evidence in the case.
There are several issues associated with the non-executive directors (NEDs) at Rosh. It is doubtful whether two NEDs are
enough to bring sufficient scrutiny to the executive board. Some corporate governance codes require half of the board of larger
companies to be non-executive and Rosh would clearly be in breach of such a requirement. Perhaps of equal concern, there
is significant doubt over the independence of the current NEDs as they were recruited from retired executive members of the
board and presumably have relationships with existing executives going back many years. Some corporate governance codes
(such as the UK Combined Code) specify that NEDs should not have worked for the company within the last five years. Again,
Rosh would be in breach of this provision.
Succession planning for senior positions in the company seems to be based on Rosh family membership rather than any
meritocratic approach to appointments (there doesn’t appear to be a nominations committee). Whilst this may have been
acceptable before the flotation when the Rosh family owned all of the shares, the flotation introduced an important need for
external scrutiny of this arrangement. The lack of NED independence makes this difficult.
There is a poor (very narrow) diversity of backgrounds among board members. Whilst diversity can bring increased conflict,
it is generally assumed that it can also stimulate discussion and debate that is often helpful.
There is a somewhat entrenched executive board and Mary is the first new appointment to the board in many years (and is
the first woman). Whilst experience is very important on a board, the appointment of new members, in addition to seeding
the board with talent for the future, can also bring fresh ideas and helpful scrutiny of existing policies.
There is no discussion of strategy and there is evidence of a lack of preparation of strategic notes to the board. The assumption
seems to be that the ‘best’ option is obvious and so there is no need for discussion and debate. Procedures for preparing
briefing notes on strategy for board meetings appear to be absent. Most corporate governance codes place the discussion and
setting of strategy as a high priority for boards and Rosh would be in breach of such a provision.
There is no evidence of training for Mary to facilitate her introduction into the organisation and its systems. Thorough training
of new members and ongoing professional development of existing members is an important component of good governance.

(d) Additionally Router purchased 60% of the ordinary shares of a radio station, Playtime, a public limited company,

on 31 May 2007. The remaining 40% of the ordinary shares are owned by a competitor company who owns a

substantial number of warrants issued by Playtime which are currently exercisable. If these warrants are

exercised, they will result in Router only owning 35% of the voting shares of Playtime. (4 marks)

Required:

Discuss how the above items should be dealt with in the group financial statements of Router for the year ended

31 May 2007.

正确答案：

(d) IAS27 paragraph 14, ‘Consolidated and Separate Financial Statements’, states that warrants that have the potential to give
the holder voting power or reduce another party’s voting power over the financial and operating policies of the issuer should
be considered when existence of control is assessed. The warrants held by the competitor company, if exercised, would grant
that company control over Playtime. One party only can control Playtime and, therefore, the competitor company should
consolidate Playtime. In coming to this decision all the facts and circumstances that affect potential voting rights (except the
intention of management and the financial ability to exercise or convert) should be considered. It seems, however, that there
is a prima facie case for not consolidating Playtime but accounting for it under IAS28 or IAS39.

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