请问什么情况下云南省考生ACCA国际会计师证书会被注销呢？

发布时间：2020-01-09

目前，有不少通过自己的努力已经考过ACCA考试进入证书申请阶段的同学出现了新的疑问：ACCA证书有有效年限吗？怎么样才能一直保持ACCA会员资格呢？有些什么规定会导致取消ACCA会员资格导致证书被吊销呢？接下来，51题库考试学习网一一解答大家心中的疑惑，避免在领证之路上出现一些不必要的意外。  

首先，ACCA证书是不会过期的，拿到了ACCA证书就是终身有效的，但终身有效的前提是：只要成为ACCA会员以后每年维持ACCA年费的正常支付，就可以保持ACCA资格。

需要注意的是：但是在成为ACCA会员之前，ACCA考试的时候成绩是有有效期的。

ACCA有效期新规显示，ACCAF阶段不再设有时间限制，从P阶段通过第一门开始算有七年有效期，如果七年内没有全部通过，成绩将全部作废，意思是就是在七年之后你就需要重新考试你已经考过的科目了。

以下是关于ACCA P阶段有效期的官方原文：

ACCA学员有七年的时间通过专业阶段的考试(即P1、P2和P3，以及P4-P7中的任选两门)。如果学员不能在七年内通过所有专业阶段考试，超过七年的已通过专业阶段科目的成绩将作废，须重新考试。七年时限从学员通过第一门专业阶段考试之日算起。

当然你必须要遵守以下的一些规定，否则你的ACCA会员资格会被取消，导致你无法正常领取证书：

1.最首要的就是，在ACCA学员阶段需要注意的是千万不要在考试的时候出现作弊的情况，一旦发现就会被取消ACCA会员资格

2.违反职业道德将会被直接除名。何为违反职业道德呢？其实就是类似于做假账之类的情况发生，无论是什么情况，出于知情或者不知情的情况下，一旦被发现，自己的ACCA职业生涯就宣告结束~

3.要维持ACCA会员资格只需要按时缴纳年费即可。那么不按时缴纳年费呢？首先你的ACCA会员资格将会暂时被取消，您的ACCA账户也将被冻结。当然这个也是暂时的，你只要及时的申请补缴信息，成功缴费就可以恢复会员的身份了。如果不需要ACCA会员这个头衔可以通过不缴纳年费这个方法来实现。

ACCA会不会和国内会计证书一样需要继续教育来继续维持会员资格呢？

答案是否定的。和国内会计证书不一样，国内会计证首先是有时间年限的，是需要继续教育来维持证书年限的，而ACCA并没有开设继续教育等课程，学员需要维持会员资格只需要按时缴纳年费即可。但是ACCA后续有许多拓展课程，例如obu学士学位，UCL伦敦大学硕士学位等等，都是在ACCA学习过程中可以考的。

那如果不小心没有按时缴费造成了账户被冻结的情况应该怎么办呢？

很简单，写封邮件向官方解释一下情况，并表达想恢复ACCA会员资格的意愿，并通过官方回复的渠道补交年费和一定数额的罚金即可回复ACCA会员资格了。温馨提示一下，由于ACCA官方是在英国，所以办理的时限可能会很长，因此建各位考生还是按时缴纳会费，避免不必要的影响。

以上就是关于ACCA考试证书申请流程和后续注意事宜的相关内容，希望对大家有所帮助，最后再次恭喜成功通过ACCA全科考试的同学们，成功上岸~

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 An enterprise has made a material change to an accounting policy in preparing its current financial statements.

Which of the following disclosures are required by IAS 8 Accounting policies, changes in accounting estimates

and errors in these financial statements?

1 The reasons for the change.

2 The amount of the consequent adjustment in the current period and in comparative information for prior periods.

3 An estimate of the effect of the change on future periods, where possible.

A 1 and 2 only

B 1 and 3 only

C 2 and 3 only

D All three items

正确答案：A

(ii) Explain, with reasons, the relief available in respect of the fall in value of the shares in All Over plc,

identify the years in which it can be claimed and state the time limit for submitting the claim.

(3 marks)

正确答案：

 

5 Astrodome Sports Ltd was formed in December 2000 by seven engineers who comprise the board of directors of the

company. The seven engineers previously worked together for ‘Telstar’, a satellite navigation company.

In conjunction with one of the three largest construction companies within their country they constructed the ‘365

Sports Complex’ which has a roof that opens and uses revolutionary satellite technology to maintain grass surfaces

within the complex. The complex facilities, which are available for use on each day of the year, include two tennis

courts, a cricket pitch, an equestrian centre and six bowling greens. The tennis courts and cricket pitch are suitable

for use as venues for national competitions. The equestrian centre offers horse-riding lessons to the general public and

is also a suitable venue for show-jumping competitions. The equestrian centre and bowling greens have increased in

popularity as a consequence of regular television coverage of equestrian and bowling events.

In spite of the high standard of the grass surfaces within the sports complex, the directors are concerned by reduced

profit levels as a consequence of both falling revenues and increasing costs. The area in which the ‘365 Sports

Complex’ is located has high unemployment but is served by all public transport services.

The directors of Astrodome Sports Ltd have different views about the course of action that should be taken to provide

a strategy for the future improvement in the performance of the complex. Each director’s view is based on his/her

individual perception as to the interpretation of the information contained in the performance measurement system of

the complex. These are as follows:

Director

(a) ‘There is no point whatsoever in encouraging staff to focus on interaction with customers in efforts to create a

‘user friendly’ environment. What we need is to maintain the quality of our grass surfaces at all costs since that

is the distinguishing feature of our business.’

(b) ‘Buy more equipment which can be hired out to users of our facilities. This will improve our utilisation ratios

which will lead to increased profits.’

(c) ‘We should focus our attention on maximising the opening hours of our facilities. Everything else will take care

of itself.’

(d) ‘Recent analysis of customer feedback forms indicates that most of our customers are satisfied with the facilities.

In fact, the only complaints are from three customers – the LCA University which uses the cricket pitch for

matches, the National Youth Training Academy which held training sessions on the tennis courts, and a local

bowling team.’

(e) ‘We should reduce the buildings maintenance budget by 25% and spend the money on increased advertising of

our facilities which will surely attract more customers.’

(f) ‘We should hold back on our efforts to overcome the shortage of bowling equipment for hire. Recent rumours are

that the National Bowling Association is likely to offer large financial grants next year to sports complexes who

can show they have a demand for the sport but have deficiencies in availability of equipment.’

(g) ‘Why change our performance management system? Our current areas of focus provide us with all the

information we need to ensure that we remain a profitable and effective business.’

As management accountant of Astrodome Sports Ltd you have recently read an article which discussed the following

performance measurement problems:

(i) Tunnel vision

(ii) Sub-optimisation

(iii) Misinterpretation

(iv) Myopia

(v) Measure fixation

(vi) Misrepresentation

(vii) Gaming

(viii) Ossification.

Required:

(a) Explain FOUR of the above-mentioned performance measurement problems (i-viii) and discuss which of the

views of the directors (a-g) illustrate its application in each case. (12 marks)

正确答案：
(a) Candidates may choose FOUR problems with performance measures from those listed below:
Tunnel vision may be seen as undue focus on performance measures to the detriment of other areas. For example ‘There is
no point whatsoever in encouraging staff to focus on interaction with customers in efforts to create a ‘user friendly’
environment. What we need is to maintain the quality of our grass surfaces at all costs since that is the distinguishing feature
of our business.’
Sub-optimisation may occur where undue focus on some objectives will leave others not achieved. For example, ‘We should
focus our attention upon maximising the opening hours of our facilities. Everything else will take care of itself.’ This strategy
ignores the importance of a number of other issues, such as the possible need to increase the availability of horse-riding and
bowling equipment for hire.
Misinterpretation involves failure to recognise the complexity of the environment in which the organisation operates.
Management views have focused on a number of performance measures such as ‘spend the money on increased advertising
of our facilities which will surely attract more customers.’ This fails to recognise the more complex problems that exist. The
town is suffering from high unemployment which may cause population drift and economic decline. This will negate many
of the initiatives that are being suggested by management. This may to some extent be offset by the good transport links to
the ‘365 sports complex’.
Myopia refers to short-sightedness leading to the neglect of longer-term objectives. An example would be ‘We should reduce
the buildings maintenance budget by 25% and spend the money on increased advertising of our facilities which will surely
attract more customers.’
Measure fixation implies behaviour and activities in order to achieve specific performance indicators which may not be
effective. For example, ‘Buy more equipment which can be hired out to users of our facilities. This will improve our utilisation
ratios which will lead to increased profits.’ Problems of unemployment and lack of complaints from customers may mean that
more equipment will not improve profit levels.
Misrepresentation refers to the tendency to indulge in ‘creative’ reporting in order to suggest that a performance measure
result is acceptable. For example ‘Recent analysis of customer feedback forms indicate that most of our customers are satisfied
with the facilities. In fact, the only complaints are from three customers – the LCA University who use the cricket pitch for
matches, the National Youth Training Academy who hold training sessions on the tennis courts, and a local bowling team.’
This ignores the likely size of capacity share occupied by these three customers. In this regard it should be acknowledged
that complaints represent a significant threat to the business since ‘bad news often travels fast’ and other customers may then
‘vote with their feet’.
Gaming is where there is a deliberate distortion of the measure in order to secure some strategic advantage. This may involve
deliberately under performing in order to achieve some objective. For example, ‘We should hold back on our efforts to
overcome the shortage of bowling equipment for hire. Recent rumours are that the National Bowling Association are likely to
offer large financial grants next year to sports complexes who can show they have a demand for the sport but have deficiencies
in availability of equipment.’
Ossification which by definition means ‘a hardening’ refers to an unwillingness to change the performance measure scheme
once it has been set up. An example could be ‘Why change our performance management system? Our current areas of focus
provide us with all the information that we need to ensure that we remain a profitable and effective business.’ This ignores
issues/problems raised in the other comments provided in the question.

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