Association of Chartered Certified Accountants

Association of Chartered Certified Accountants 特许注册会计师协会

Founded in 1904, the Association of Chartered Certified Accountants (ACCA) is the global professional accounting body offering the Chartered Certified Accountant qualification (ACCA). ACCA’s headquarters are in London with principal administrative office in Glasgow. ACCA works through a network of over 104 offices and centres in 52 countries – with 323 Approved Learning Partners (ALP) and more than 7,300 Approved Employers worldwide, who provide employee development. 英国特许注册会计师公会(ACCA)成立于1904年,是提供特许注册会计师资格(ACCA)的全球专业会计机构。ACCA总部设在伦敦,主要行政办公室设在格拉斯哥。ACCA通过遍布52个国家的104个办事处和中心网络开展工作,其中包括323个获批准的学习伙伴(ALP)和全球7300多个获批准的雇主,他们为员工提供培训。

The term ‘Chartered’ in ACCA qualification refers to the Royal Charter granted in 1974. 特许注册会计师资格中的“特许”一词指的是1974年授予的皇家特许状。

‘Chartered Certified Accountant’ is a legally protected term. Individuals who describe themselves as Chartered Certified Accountants must be members of ACCA and if they carry out public practice engagements, must comply with additional regulations such as holding a practising certificate, carrying liability insurance and submitting to inspections. “特许注册会计师”是一个受法律保护的术语。自称为特许注册会计师的个人必须是ACCA会员,如果他们从事公共执业活动,必须遵守其他规定,如:持有执业证书、携带责任保险和提交检查。

The Association of Authorised Public Accountants (AAPA), one of the British professional bodies for public accountants, has been a subsidiary of ACCA since 1996. 英国注册会计师协会(AAPA)是英国注册会计师的专业机构之一,自1996年起成为ACCA的子公司。

ACCA works in the public interest, ensuring that its members are appropriately regulated. It promotes principles-based regulation. ACCA actively seeks to enhance the value of accounting in society through international research. It takes progressive stances on global issues to ensure accountancy as a profession continues to grow in reputation and influence.  特许注册会计师协会(ACCA)为公众利益而工作,确保其成员受到适当的监管。它提倡以原则为基础的监管。ACCA积极寻求通过国际研究提升会计在社会中的价值。它在全球问题上采取进步的立场,以确保会计作为一个职业的声誉和影响力继续增长。

Chartered Certified Accountant (ACCA) Qualification 特许公认会计师资格

Chartered Certified Accountant is the professional body’s main qualification. Following completion of up to 13 professional examinations, three years of supervised, relevant accounting experience and an ethics module, it enables an individual to become a Chartered Certified Accountant. The ACCA professional examinations are offered worldwide four times yearly in March, June, September and December as paper-based exams. On-demand computer-based exams (CBE) are also offered for the first four exams (AB, MA, FA, LW), and Session CBEs for the rest (PM, TX, FR, AA, FM) which are available to be taken at ACCA licensed exam centres. A Bachelor of Science (Honours) degree in Applied Accounting (after completing the Fundamentals level of the exams, the Ethics and Professional Skills module and submitting a Research and Analysis project), is offered in association with Oxford Brookes University. 特许注册会计师是注册会计师的主体资格。通过13项专业考试,3年的监管,相关的会计经验和道德课程,它使个人成为一个特许注册会计师。ACCA专业考试在每年3月、6月、9月和12月在全球范围内举办四次,以笔试形式进行。随需应变的计算机考试(CBE)也提供前四门考试(AB, MA, FA, LW),以及其他考试(PM, TX, FR, AA, FM)的会话CBE,这些考试可以在ACCA授权考试中心进行。与牛津布鲁克斯大学(Oxford Brookes University)联合提供应用会计(Applied Accounting)理学学士学位(荣誉学位)(在完成考试的基础水平、道德与专业技能课程并提交一份研究与分析项目之后)。

From September 2018 onward, the syllabus comprises 13 examinations and an Ethics and Professional Skills module,(EPSM) although some exemptions are available. April 2019 a Data Analytics unit was added in EPSM . 从2018年9月开始,该课程包括13门考试和一个伦理和专业技能课程(EPSM),尽管有一些豁免。2019年4月,EPSM增加了一个数据分析单元。

The qualification is structured in three modules, plus an Ethics and Professional Skills module and a Professional Experience Requirement (PER). 该资格分为三个课程,外加一个道德和专业技能课程和一个专业经验要求(PER)

The Applied Knowledge level consists of 3 examinations: 应用知识水平考试包括三个部分:

  • AB – Accountant in Business -商业会计师
  • MA – Management Accounting -管理会计
  • FA – Financial Accounting -财务会计

The Applied Skills level consists of 6 examinations: 应用技能水平包括6个考试:

  • LW – Corporate and Business Law -公司法和商业法
  • PM – Performance Management -绩效管理
  • TX – Taxation -税务
  • FR – Financial Reporting -财务报告
  • AA – Audit and Assurance -审计和鉴证
  • FM – Financial Management -财务管理

The Strategic Professional level involves 4 examinations: 2 from Essential and any 2 from Options. 战略专业水平包括4个考试:2个来自基本考试,2个来自选项考试。

Essential (or Compulsory): 基本(或必修)学科:

  • SBL – Strategic Business Leader -战略业务领导
  • SBR – Strategic Business Reporting -战略业务报告

Options: 选项学科:

  • AFM – Advanced Financial Management -高级财务管理
  • APM – Advanced Performance Management -高级绩效管理
  • ATX – Advanced Taxation -高级税务
  • AAA – Advanced Audit and Assurance -高级审计和鉴证

The ACCA full Professional qualification is regarded as the equivalent of a taught UK master’s degree by the UK NARIC and Department for Education. 特许注册会计师的全专业资格被英国NARIC和教育部视为相当于英国的授课式硕士学位。

Subjects include: Financial accounting, Management accounting, Financial reporting, Taxation, Company law, Audit and assurance and Financial management. 课程包括: 财务会计、管理会计、财务报告、税务、公司法、审计与鉴证和财务管理。

Fellowship 资深会员

From 2008, Fellowship, or senior membership of ACCA, is awarded automatically based on 5 years’ continuous membership, subject to compliance with Continuing Professional Development requirements. 自2008年起,资深会员资格或ACCA高级会员资格将根据连续5年的会员资格自动授予,但必须符合持续专业发展的要求。

Fellow members of ACCA use the designatory letters FCCA in place of ACCA. 资深会员使用指定字母FCCA代替ACCA。

Continuing Professional Development 持续专业进修

Before 2005, Continuing Professional Development (CPD) was mandatory only for holders of ‘Practicing Certificate’ and ‘Insolvency Licence’. From 2005 to 2007, ACCA phased in mandatory CPD requirements for all members. 在2005年以前,持续专业进修(CPD)只适用于持有“执业证书”及“无力偿债牌照”的人士。从2005年到2007年,ACCA逐步对所有会员实施强制CPD要求

ACCA China 中国特许注册会计师

ACCA entered China in late 1980s, and has developed its China base rapidly in recent years. It has entered into agreements with 41 Chinese Universities, many of which are leading in the disciplines of finance and accounting as well as having excellent academic reputations in a wider range of subjects. The most well known institutions include Tsinghua University, Xiamen University, Central University of Finance and Economics, Shanghai University of Finance and Economics, Southwestern University of Finance and Economics, Xi’an Jiaotong University and Sun Yat-Sen University. 特许注册会计师于上世纪80年代末进入中国,近年来迅速发展其中国基地。它已与41所中国大学达成协议,其中许多大学在金融和会计学科处于领先地位,并在更广泛的学科领域拥有良好的学术声誉。最著名的大学包括清华大学、厦门大学、中央财经大学、上海财经大学、西南财经大学、西安交通大学和中山大学。

As of early 2019, ACCA had 25,000 members and 108,000 students in China, with 11 offices in Beijing, Changsha, Shanghai, Chengdu, Guangzhou, Shenzhen, Shenyang, Qingdao, Wuhan, Hong Kong SAR, and Macau SAR. 截至2019年初,ACCA在中国拥有2.5万名会员和10.8万名学生,在北京、长沙、上海、成都、广州、深圳、沈阳、青岛、武汉、香港特区和澳门设有11个办事处

ACCA Singapore 新加坡特许注册会计师

In Singapore, holders of ACCA had until 31 December 2016 and existing students have until 31 December 2018 to complete the ICPAS PAC and qualify for the Chartered Accountant of Singapore professional designation through the previous transitional arrangements. 在新加坡,ACCA的持有者必须在2016年12月31日前完成ICPAS PAC,现有学员必须在2018年12月31日前通过之前的过渡安排获得新加坡特许会计师专业资格。

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