ACCA考试年限是多久?证书会过期吗?

发布时间：2021-09-18

ACCA作为专业的会计师组织，在很多人心中都是非常有分量的资格证书，因此每年的ACCA考季都会有数不胜数的ACCA学员和会员加入到ACCA组织，进一步的增大ACCA的发展规模。说起ACCA的发展历史，那可就要追溯到1904年了，距今已经有110多年，历史悠久的ACCA发展速度也是极快的，目前全球各地都有ACCA的学员和会员。

报考ACCA考试，不是仅为了成为ACCA的一员，更重要的是提高自己的能力与专业性。不过想顺利通过ACCA考试还是需要一定的毅力和耐力的，很多ACCA学员在报名前觉得自己可以坚持下去，最终能高分通过ACCA考试，但是在复习的时候却不能坚持下去，最终半途而废。

一.ACCA考试年限是多久?

ACCA考试需要学员通过的科目有13科，科目较多，复习起来自然也是有一定难度的。不过越有难度的考试，越难复习的考试不是正是说明了ACCA资格证书的含金量越高吗?但是ACCA考试难并不代表ACCA考试就可以允许ACCA学员一直考下去，而没有任何的时间限制。

根据ACCA最新的规定，ACCA在专业阶段的科目的考试会存在一个7年的有效期，就是要求ACCA学员必须要在7年的时间内顺利的通过SBR和SBL的考试，当然还需完成规定的两门选修科目的考试。在规定的时间内通过所有科目的考试是必须要遵守的ACCA规定，否则成绩过了7年就会实现滚动式作废处理。

二.ACCA证书会过期吗?

ACCA协会规定ACCA考试成绩会有期限，这要求ACCA学员必须在规定内通过ACCA所有科目的考试。但是ACCA证书会过期吗?ACCA证书是不是可以永久的有效呢?

目前51题库考试学习网了解到ACCA总部并没有明确的规定说明ACCA证书的期限问题。这也就意味着ACCA证书是不会过期的，当ACCA学员会员把证书拿到手，那就是永久有效的，不存在证书过期的说法。不过按时缴纳年费是每个学员和会员必须要做到的事情，要想要永久的使ACCA会员资格证书有效还是需要按照ACCA的规定，按时的缴纳ACCA年费。

三.ACCA准会员必须要积累3年的工作经验?

有些ACCA学员已经拿到ACCA的准会员资格证书，但是在最终拿ACCA会员资格证书的那一步上犯了难。按照规定，ACCA准会员必须要积累满3年的相关的工作经历才能顺利的成为ACCA会员。可是3年说长不长说短不短，对于一些已经毕业工作好几年的人员来说，这3年意味着更多的ACCA年轻的会员的出现，也加大了个人的发展压力和竞争力。但是无论如何，规定就是规定，不能因为个别人员的要求而改变的，因此三年工作经验是必要的。

今天的分享就到这里了，预祝各位同学都能顺利取得ACCA证书，想了解更多ACCA相关资讯，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。

(iii) Calculate the cash remaining in the company as a result of the salary and dividend payments made in

(ii) above. (1 mark)

正确答案：

 

(b) The Sarbanes-Oxley Act contains provisions for the attestation (verification) and reporting to shareholders of

internal controls over financial reporting.

Required:

Describe the typical contents of an external report on internal controls. (8 marks)

正确答案：
(b) Internal control statement
The United States Securities and Exchange Commission (SEC) guidelines are to disclose in the annual report as follows:
A statement of management’s responsibility for establishing and maintaining adequate internal control over financial reporting
for the company. This will always include the nature and extent of involvement by the chairman and chief executive, but may
also specify the other members of the board involved in the internal controls over financial reporting. The purpose is for
shareholders to be clear about who is accountable for the controls.
A statement identifying the framework used by management to evaluate the effectiveness of this internal control. This will
usually involve a description of the key metrics, measurement methods (e.g. rates of compliance, fair value measures, etc)
and tolerances allowed within these. Within a rules-based environment, these are likely to be underpinned by law.
Management’s assessment of the effectiveness of this internal control as at the end of the company’s most recent fiscal year.
This may involve reporting on rates of compliance, failures, costs, resources committed and outputs (if measurable) achieved.
A statement that its auditor has issued an attestation report on management’s assessment. Any qualification to the attestation
should be reported in this statement.
Tutorial note: guidance from other corporate governance codes is also acceptable.

3 On 1 January 2007 Dovedale Ltd, a company with no subsidiaries, intends to purchase 65% of the ordinary share

capital of Hira Ltd from Belgrove Ltd. Belgrove Ltd currently owns 100% of the share capital of Hira Ltd and has no

other subsidiaries. All three companies have their head offices in the UK and are UK resident.

Hira Ltd had trading losses brought forward, as at 1 April 2006, of ￡18,600 and no income or gains against which

to offset losses in the year ended 31 March 2006. In the year ending 31 March 2007 the company expects to make

further tax adjusted trading losses of ￡55,000 before deduction of capital allowances, and to have no other income

or gains. The tax written down value of Hira Ltd’s plant and machinery as at 31 March 2006 was ￡96,000 and

there will be no fixed asset additions or disposals in the year ending 31 March 2007. In the year ending 31 March

2008 a small tax adjusted trading loss is anticipated. Hira Ltd will surrender the maximum possible trading losses

to Belgrove Ltd and Dovedale Ltd.

The tax adjusted trading profit of Dovedale Ltd for the year ending 31 March 2007 is expected to be ￡875,000 and

to continue at this level in the future. The profits chargeable to corporation tax of Belgrove Ltd are expected to be

￡38,000 for the year ending 31 March 2007 and to increase in the future.

On 1 February 2007 Dovedale Ltd will sell a small office building to Hira Ltd for its market value of ￡234,000.

Dovedale Ltd purchased the building in March 2005 for ￡210,000. In October 2004 Dovedale Ltd sold a factory

for ￡277,450 making a capital gain of ￡84,217. A claim was made to roll over the gain on the sale of the factory

against the acquisition cost of the office building.

On 1 April 2007 Dovedale Ltd intends to acquire the whole of the ordinary share capital of Atapo Inc, an unquoted

company resident in the country of Morovia. Atapo Inc sells components to Dovedale Ltd as well as to other

companies in Morovia and around the world.

It is estimated that Atapo Inc will make a profit before tax of ￡160,000 in the year ending 31 March 2008 and will

pay a dividend to Dovedale Ltd of ￡105,000. It can be assumed that Atapo Inc’s taxable profits are equal to its profit

before tax. The rate of corporation tax in Morovia is 9%. There is a withholding tax of 3% on dividends paid to

non-Morovian resident shareholders. There is no double tax agreement between the UK and Morovia.

Required:

(a) Advise Belgrove Ltd of any capital gains that may arise as a result of the sale of the shares in Hira Ltd. You

are not required to calculate any capital gains in this part of the question. (4 marks)

正确答案：
(a) Capital gains that may arise on the sale by Belgrove Ltd of shares in Hira Ltd
Belgrove Ltd will realise a capital gain on the sale of the shares unless the substantial shareholding exemption applies. The
exemption will be given automatically provided all of the following conditions are satisfied.
– Belgrove Ltd has owned at least 10% of Hira Ltd for a minimum of 12 months during the two years prior to the sale.
– Belgrove Ltd is a trading company or a member of a trading group during that 12-month period and immediately after
the sale.
– Hira Ltd is a trading company or the holding company of a trading group during that 12-month period and immediately
after the sale.
Hira Ltd will no longer be in a capital gains group with Belgrove Ltd after the sale. Accordingly, a capital gain, known as a
degrouping charge, may arise in Hira Ltd. A degrouping charge will arise if, at the time it leaves the Belgrove Ltd group, Hira
Ltd owns any capital assets which were transferred to it at no gain, no loss within the previous six years by a member of the
Belgrove Ltd capital gains group.

(ii) The answers to any questions that the potential investors may raise in connection with the maximum

possible investment, borrowing to finance the subscription and the implications of selling the shares.

(7 marks)

Note: you should assume that Vostok Ltd and its trade qualify for the purposes of the enterprise investment

scheme and you are not required to list the conditions that need to be satisfied by the company, its

shares or its business activities.

正确答案：
(ii) Answers to questions from potential investors
Maximum investment
– For the relief to be available, a shareholder (together with spouse and children) cannot own more than 30% of the
company. Accordingly, the maximum investment by a single subscriber will be ￡315,000 (15,000 x ￡21).
Borrowing to finance the purchase
– There would normally be tax relief for the interest paid on a loan taken out to acquire shares in a close company
such as Vostok Ltd. However, this relief is not available when the shares qualify for relief under the enterprise
investment scheme.
Implications of a subscriber selling the shares in Vostok Ltd
– The income tax relief will be withdrawn if the shares in Vostok Ltd are sold within three years of subscription.
– Any profit arising on the sale of the shares in Vostok Ltd on which income tax relief has been given will be exempt
from capital gains tax provided the shares have been held for three years.
– Any capital loss arising on the sale of the shares will be allowable regardless of how long the shares have been
held. However, the loss will be reduced by the amount of income tax relief obtained in respect of the investment.
The loss may be used to reduce the investor’s taxable income, and hence his income tax liability, for the tax year
of loss and/or the preceding tax year.
– Any gain deferred at the time of subscription will become chargeable in the year in which the shares in Vostok Ltd
are sold.

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