请问什么情况下黑龙江考生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。

shares and recommend, with reasons, which form. of investment best suits their circumstances. You are not

required to discuss the qualifying conditions applicable to the investment vehicle recommended. (5 marks)

You should assume that the income tax rates and allowances for the tax year 2005/06 apply throughout this

question

正确答案：
(c) Reduction of income tax liability by investing in unquoted shares
The two forms of investment
Income tax relief is available for investments in venture capital trusts (VCTs) and enterprise investment scheme (EIS) shares.
A VCT is a quoted company that invests in shares in a number of unquoted trading companies. EIS shares are shares in
qualifying unquoted trading companies.
Recommendation
The most suitable investment for Arthur and Cindy is a VCT for the following reasons.
– An investment in a VCT is likely to be less risky than investing directly in EIS companies as the risk will be spread over
a greater number of companies.
– The tax deduction is 40% of the amount invested as opposed to 20% for EIS shares.
– Dividends from a VCT are not taxable whereas dividends on EIS shares are taxed in the normal way.

(i) purchased 201,000 shares in Omega plc on 3 December 2005; and

(ii) dies on 20 December 2007,

calculate the potential inheritance tax (IHT) liability which would arise if Rebecca were to die on 1 March

2008, and no further tax planning measures were taken.

Assume that all asset values remain unchanged and that the current rates of inheritance tax continue to

apply. (6 marks)

正确答案：

Cherry Blossom Co (Cherry) manufactures custom made furniture and its year end is 30 April. The company purchases its raw materials from a wide range of suppliers. Below is a description of Cherry’s purchasing system.

When production supervisors require raw materials, they complete a requisition form. and this is submitted to the purchase ordering department. Requisition forms do not require authorisation and no reference is made to the current inventory levels of the materials being requested. Staff in the purchase ordering department use the requisitions to raise sequentially numbered purchase orders based on the approved suppliers list, which was last updated 24 months ago. The purchasing director authorises the orders prior to these being sent to the suppliers.

When the goods are received, the warehouse department verifies the quantity to the suppliers despatch note and checks that the quality of the goods received are satisfactory. They complete a sequentially numbered goods received note (GRN) and send a copy of the GRN to the finance department.

Purchase invoices are sent directly to the purchase ledger clerk, who stores them in a manual file until the end of each week. He then inputs them into the purchase ledger using batch controls and gives each invoice a unique number based on the supplier code. The invoices are reviewed and authorised for payment by the finance director, but the actual payment is only made 60 days after the invoice is input into the system.

Required:

In respect of the purchasing system of Cherry Blossom Co:

(i) Identify and explain FIVE deficiencies; and

(ii) Recommend a control to address each of these deficiencies.

Note: The total marks will be split equally between each part.

正确答案：

Cherry Blossom Co’s (Cherry) purchasing system deficiencies and controls