请问什么情况下广东省考生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。

(d) Explain to the management of Bailey’s why consideration should be given to resolving the problems through:

(i) job rotation; (5 marks)

正确答案：
(d) (i) Job rotation is the planned rotation of staff between jobs and tasks to reduce monotony and boredom and provide fresh opportunities and challenges. This could be a useful way of encouraging employees at Bailey’s alongside enrichment and enlargement. Rotation would encourage better understanding between employees at Bailey’s. It takes two forms,the transfer to another job after some time in an existing job and the introduction of another individual to the job being vacated, or as a form. of training where individuals are moved through different jobs to learn new skills.

(b) (i) Advise Benny of the income tax implications of the grant and exercise of the share options in Summer

Glow plc on the assumption that the share price on 1 September 2007 and on the day he exercises the

options is ￡3·35 per share. Explain why the share option scheme is not free from risk by reference to

the rules of the scheme and the circumstances surrounding the company. (4 marks)

正确答案：
(b) (i) The share options
There are no income tax implications on the grant of the share options.
In the tax year in which Benny exercises the options and acquires the shares, the excess of the market value of the
shares over the price paid, i.e. ￡11,500 ((￡3·35 – ￡2·20) x 10,000) will be subject to income tax.
Benny’s financial exposure is caused by the rule within the share option scheme obliging him to hold the shares for a
year before he can sell them. If the company’s expansion into Eastern Europe fails, such that its share price
subsequently falls to less than ￡2·20 before Benny has the chance to sell the shares, Benny’s financial position may be
summarised as follows:
– Benny will have paid ￡22,000 (￡2·20 x 10,000) for shares which are now worth less than that.
– He will also have paid income tax of ￡4,600 (￡11,500 x 40%).

(b) Describe five major barriers to good communication. (10 marks)

正确答案：
Part (b):
Barriers to communication include the personal background of the people communicating, including language differences between
staff, management and customers. The use of jargon, especially by professional and technical staff, differences in education levels
can be a substantial barrier throughout the organisation. Communication ‘noise’ is a barrier not always recognised. This is where
the message is confused by extraneous matters not relevant to that particular communication. Different levels of education and
experience can lead to different perception of individuals, leading to conflict within the organisation, between individuals and
between departments. Similarly, another barrier often not recognised is communication overload; too much information being
communicated at one time leading to confusion. Distances involved and the subsequent use of different communication facilities
is a barrier, leading to misunderstandings based on problems noted above. Finally, and perhaps most importantly, distortion of the
information transmitted.

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