眾所周知，ACCA（特許公認會計師公會）于今年正式對ACCA考試科目的成績有效期作出了重要調整。根據(jù)以前的規(guī)則，ACCA學員必須在首次注冊報名開始10年內通過所有科目考試，否則會被注銷其學員資格。而現(xiàn)在新規(guī)則出來了，F(xiàn)階段成績永久有效，P階段從通過*9門P階段科目考試之日算起，有效期為7年。
　　那么，ACCA為什么要做出這樣的調整呢？
　　ACCA have listened to feedback from employers and students and are making the changes as a result of this.
　　ACCA傾聽了來自雇主和學員的反饋，并據(jù)此做了調整。
　　ACCA 10 year rule does not take into consideration that ACCA students can start at different levels of the exams.Depending on prior qualifications and exemptions awarded,we allow all students–irrespective of what level they start the exams–10 years to complete the exams.This means some students have 10 years to complete the five exams at Professional level if they have completed a relevant and accredited accounting and finance degree and some students have 10 years to complete 14 exams if they are starting with the minimum entry requirements and have no exemptions.At ACCA we want to be fair and provide the same opportunities to all our students.
　　目前采用的“十年期限規(guī)則”并不考慮學員在開始參加ACCA考試時屬于何種程度，即不論學員之前的專業(yè)資格程度、是否獲得免試，所有學員、無論開始考試的程度，都有十年的時間完成所有考試。也就是說，如果學員已經(jīng)完成了經(jīng)免試認可的會計和財務學位，他們可以用十年的時間完成專業(yè)階段的5門考試；如果學員僅滿足最低的考試要求，并且無任何免試資格，他們則要在十年的時間里完成14門考試。ACCA希望考試以公平的方式進行，為所有學員提供同等的機會。
　　In addition,employers tell ACCA that a time limit is important.They value up-to-date knowledge and want reassurances that ACCA trainees and members have knowledge which is current and relevant to the workplace.Prompt completion of the exams demonstrates a commitment to becoming a professional accountant.You may also find many employers will have their own company policies for completing the exams within a certain time limit.
　　此外，很多雇主也向ACCA表示，設定一個時限很有必要。雇主都很看重知識的時效性，希望ACCA學員和會員都能掌握符合職場需求的*7知識。盡快完成考試也體現(xiàn)出學員有志于成為一名專業(yè)會計師的決心。您也許也會發(fā)現(xiàn)，很多雇主都在公司政策中對考試完成時間設定了一定的期限。
　　考試時限有哪些變化？
　　Under the current rules,students are removed from the register if they have not completed the exams within 10 years of their initial registration date.
　　根據(jù)目前的規(guī)則，學員必須在首次報名注冊后10年內通過所有考試，否則將注銷其學員資格。
　　Under the new rules a seven year time limit will be introduced at the Professional level.Therefore,there are no time limits for passing the Foundation level exams as part of Foundations in Accountancy or for taking exams F1-F9 at the Fundamentals level of the ACCA Qualification.However,we do strongly recommend students take exams on a regular basis as this increases the chances of success.
　　根據(jù)新規(guī)則，專業(yè)階段考試的時限將為7年。因此，國際財會基礎資格(Foundations in Accountancy，簡稱FIA)的考試以及ACCA資格考試的基礎階段F1-F9考試將不再有通過時限。不過，我們強烈建議學員定期參加考試，這樣可以增加通過考試的機會。
　　Students will have seven years to pass the exams at Professional level(P1,P2 and P3 and two of the options paper P4-P7).If a student does not pass all the Professional level exams within seven years,they will lose any passes that were achieved more than seven years ago and will need to retake.The seven year time limit starts when a student passes their first Professional level exam.
　　學員有七年的時間通過專業(yè)階段的考試(即P1、P2和P3，以及P4-P7中的任選兩門)。如果學員不能在七年內通過所有專業(yè)階段考試，超過七年的已通過專業(yè)階段科目的成績將作廢，須重新考試。七年時限從學員通過*9門專業(yè)階段考試之日算起。
　　新時限規(guī)則何時生效？
　　All current students on the register will have been given a last exam session date which is 10 years from when they initially registered.Under the new rules,if you have not completed the exams by your last session date you will not be removed from the register.However,you will lose any passes you may have achieved at the Professional level if you passed them more than seven years ago so these exams will have to be retaken.All Professional Level exams must be passed within a 7 year period.
　　所有目前已注冊學員的最后一次考試時間為其首次注冊后的第10年。在新規(guī)則下，如果最后一次考試日期前沒有通過所有考試，學員資格不會被注銷，但其7年前通過的所有專業(yè)階段考試都將作廢，須重新考試。所有專業(yè)階段考試必須在7年內通過。
　　If you are currently doing the Professional level,have passed your first Professional level examination prior to 2011 and do not anticipate completing the Professional level prior within your last exam session date–email us at students accaglobal.com.
　　如果您目前正在進行專業(yè)階段考試，在2011年之前已經(jīng)通過了*9門專業(yè)階段考試，并且預計在最后一次考試日期前不能完成剩下的考試——請發(fā)郵件至students@ accaglobal.com。
　　關于ACCA新注冊學員的有效期規(guī)定：
　　The new seven year time rule at Professional level will apply to any new students registering with ACCA who are given March 2016 as their first eligible exam session.
　　專業(yè)階段考試的7年時限新規(guī)則將適用于所有在ACCA新注冊并以2016年3月作為首次考試日期的新學員。
　　牛津布魯克斯大學學位和時限：
　　Please note if you want to achieve the Oxford Brookes BSc degree in Applied Accounting,the degree must be completed within 10 years of your initial registration on the ACCA Qualification otherwise your eligibility will be withdrawn.This rule remains unchanged.
　　請注意，如果您想獲得牛津布魯克斯大學的應用會計理學學士學位，必須在首次注冊ACCA資格考試后10年內完成該學位，否則，您的資格將被撤銷。本規(guī)則保持不變。　　本文由高頓網(wǎng)校小編（Smile）編輯發(fā)布，內容源自互聯(lián)網(wǎng)，部分內容摘自中國ACCA考試網(wǎng)。