ACCA会员还需要进行继续教育吗？请看一下！

发布时间：2020-03-29

ACCA和其他财会类证书一样，在通过全部考试，成为ACCA会员后还可以通过相关的继续教育来继续学习。那么，对于ACCA会员来讲，这个继续教育是否是必须的呢？官方是如何规定的？

通过“继续教育”鼓励终身学习 在您的职业生涯中，ACCA鼓励您通过ACCA“继续教育”不断学习，与时俱进。这有助于您提高知识技能水平，增强您的就业能力，为您的客户和雇主实现增值。

作为一名专业人士，积极进取并保持较高的职业水准是脱颖而出的关键。正因为如此，ACCA将参加CPD作为保持会员资格的条件之一。在取得会员资格之后的第二年，ACCA会正式要求您自1月1日起遵守CPD的相关政策。

不过，可以通过开展新项目、担任新职位、培养新技能，随时参加各类继续教育活动。详情请参阅：ACCA总部网站CPD介绍，继续教育的相关资源与支持。

除了可以在工作中不断发展新技能，您或许还希望通过在线学习、面授课程更进一步。

作为ACCA会员，您有机会以合理的价格获取ACCA的CPD资源。ACCA资源中心可按主题、商业领域、学习方式进行分类检索，帮助您迅速锁定最适合自己的课程。 您还会收到官方定期推送的电子简报CPD Direct，其中介绍了丰富多彩的课程促销活动、关于完成继续教育的各类技巧等。

作为ACCA会员，您还可以免费使用大量资源。ACCA的继续教育合作伙伴也会为您提供大力支持，帮助您拓展知识面、满足您对继续教育的需求。 继续教育申报 ACCA会员需按要求在每年1月1日前，就上一个CPD年度提交一份继续教育申报。

同时，请务必认真记录您在近3年以内的学习进度，并保留相关证据以防ACCA抽查。提交继续教育申报手续简便，您可在完成本年度申报要求后，随时在线提交。 更多CPD信息，详情请查阅：ACCA中国官网CPD指南， 参与方式：您可通过多种方式参加ACCA的活动，ACCA在线讲座来完成CPD。

ACCA全年组织一系列在线讲座，广泛覆盖会员关注的各种话题，包括ACCA战略、理事会工作和重大的行业洞见等。此外，也会邀请会员参与继续教育在线讲座，以及每年举办的全球“财会前沿”在线论坛等。

好了，以上就是关于ACCA会员是否要继续教育的相关内容。如果还想了解更多信息，欢迎来51题库考试学习网留言哦！

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。

Under certain circumstances, profits made on transactions between members of a group need to be eliminated from the consolidated financial statements under IFRS.

Which of the following statements about intra-group profits in consolidated financial statements is/are correct?

(i) The profit made by a parent on the sale of goods to a subsidiary is only realised when the subsidiary sells the goods to a third party

(ii) Eliminating intra-group unrealised profits never affects non-controlling interests

(iii) The profit element of goods supplied by the parent to an associate and held in year-end inventory must be eliminated in full

A.(i) only

B.(i) and (ii)

C.(ii) and (iii)

D.(iii) only

正确答案：A

(i) is the only correct elimination required by IFRS.

Ms Huang, a shareholder of the Daqing Limited Liability Company (Daqing), found that the general manager, Mr Ding, had accepted bribes from several suppliers, which materially caused losses to Daqing, and adversely affected the interests of all shareholders.

Further examination, through a Certified Public Accountant firm, disclosed that there were a lot of affiliated transactions between Daqing and Everbright Co, which was the majority shareholder of Daqing. Mr Ding was recommended by Everbright Co and appointed by Daqing’s board of directors, which was substantially influenced by Everbright Co. With a series of such transactions Daqing transferred huge profits to Everbright Co and adversely affected Daqing.

Required:

(a) State whether Ms Huang was entitled to take legal action against Mr Ding for his illegal behaviour of accepting bribes which adversely affected all the shareholders. (2 marks)

(b) State TWO different legal actions Ms Huang was entitled to take to protect the rights of Daqing and its shareholders due to the affiliated transactions with Everbright Co. (4 marks)

正确答案：

(a) Mr Ding’s act of accepting bribery violated the criminal law and the relevant rules of the Company Law as well. Besides the criminal charges, he should be liable for his fraudulent behaviour of damaging the interests of Daqing and its shareholders. Therefore, Ms Huang was entitled to bring a law suit against general manager Mr Ding on the ground that his acts caused her loss of interests.

(b) With respect to Daqing’s damage, Ms Huang should first request the board of directors or supervisory board to take legal action against Everbright Co. Where these two bodies refuse to take reasonable actions, Ms Huang might, in her own name but for the interests of the company, bring a shareholder representative litigation against Everbright Co. On the other hand, she might also bring a direct litigation against Everbright Co on the ground that the connected transactions caused indirect damage to the shareholder’s interests.

(ii) Describe the procedures to verify the number of serious accidents in the year ended 30 November 2007.

(4 marks)

正确答案：
(ii) Procedures to verify the number of serious accidents during 2007 could include the following:
Tutorial note: procedures should focus on the completeness of the disclosure as it is in the interest of Sci-Tech Co to
understate the number of serious accidents.
– Review the accident log book and count the total number of accidents during the year
– Discuss the definition of ‘serious accident’ with the directors and clarify exactly what criteria need to be met to
satisfy the definition
– For serious accidents identified:
? review HR records to determine the amount of time taken off work
? review payroll records to determine the financial amount of sick pay awarded to the employee
? review correspondence with the employee regarding the accident.
Tutorial note: the above will help to clarify that the accident was indeed serious.
– Review board minutes where the increase in the number of serious accidents has been discussed
– Review correspondence with Sci-Tech Co’s legal advisors to ascertain any legal claims made against the company
due to accidents at work
– Enquire as to whether any health and safety visits have been conducted during the year by regulatory bodies, and
review any documentation or correspondence issued to Sci-Tech Co after such visits.
Tutorial note: it is highly likely that in a regulated industry such as pharmaceutical research, any serious accident
would trigger a health and safety inspection from the appropriate regulatory body.
– Discuss the level of accidents with representatives of Sci-Tech Co’s employees to reach an understanding as to
whether accidents sometimes go unreported in the accident log book.

(ii) Explain the organisational factors that determine the need for internal audit in public listed companies.

(5 marks)

正确答案：
(ii) Factors affecting the need for internal audit and controls
(Based partly on Turnbull guidance)
The nature of operations within the organisation arising from its sector, strategic positioning and main activities.
The scale and size of operations including factors such as the number of employees. It is generally assumed that larger
and more complex organisations have a greater need for internal controls and audit than smaller ones owing to the
number of activities occurring that give rise to potential problems.
Cost/benefit considerations. Management must weigh the benefits of instituting internal control and audit systems
against the costs of doing so. This is likely to be an issue for medium-sized companies or companies experiencing
growth.
Internal or external changes affecting activities, structures or risks. Changes arising from new products or internal
activities can change the need for internal audit and so can external changes such as PESTEL factors.
Problems with existing systems, products and/or procedures including any increase in unexplained events. Repeated or
persistent problems can signify the need for internal control and audit.
The need to comply with external requirements from relevant stock market regulations or laws. This appears to be a
relevant factor at Gluck & Goodman.

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