ACCA網站正式釋出了EXAM CHANGES。下面是yjbys小編為大家帶來的ACCA考試改革說明，歡迎閱讀。
ACCA網站正式釋出了EXAM CHANGES，對考生影響最大的核心變化是：
We’re redesigning the Professional level. It will become Strategic Professional from September 2018. We’re introducing Strategic Business Leader – an innovative case study
The new innovative case study uses real-world scenarios to set challenges that require students to blend technical, ethical and professional skills in the evaluation and presentation of their responses. With the introduction of Strategic Business Leader, the current P1 (Governance, Risk and Ethics) and P3 (Business Analysis) will be withdrawn.
Introducing Strategic Business Reporting
In Strategic Business Reporting, we take the qualification’s current holistic view of reporting into a new dimension. The syllabus will retain the existing technical content of P2 Corporate Reporting. This is significantly enhanced by giving students the skills needed to confidently speak the language of business, and explain reports and the impacts of transactions to a wide variety of stakeholders.
通俗來講原有的P1公司治理和P3商業分析被一門新科目“Strategic Business Leader”替代. P2高階財務會計則改稱“Strategic Business Reporting”。時間從2018年9月考試季開始，也就是說最後一次考P1&P3的時間是2018年6月。
Impact on the current qualification journey
Why is the new exam four hours long?
Strategic Business Leader has been specifically designed to give you time to plan and prepare your answers in a professional manner. So it’s not intended to be a time-pressured exam. We’ll provide exam approach tips as part of our learning support resources.
從網站這條資訊我們可以看出替代P1&P3的新考試Strategic Business Leader 考試時間是：4小時
另外對於大家最關心的在2018年9月之前已過考試和新考試的銜接問題網站也做出了回答：簡單來說如果你過了P2可以替代新考試Strategic Business Reporting，如果你要過了P1&P3可以替代新考試Strategic Business Leader。注意是同時過了P1&P3,也就是說如果你只過了一門，那麼那門考試就浪費了!
What happens to my passes at the existing Professional level when the changes are introduced?
If you have passed both P1 Governance, Risk and Ethics and P3 Business Analysis before September 2018, you will be given a converted pass from the new Strategic Business Leader exam.
Students who have passed P2 Corporate Reporting will be given a converted pass from the new Strategic Business Reporting exam.
What if I have already passed P1 Governance, Risk and Ethics or P3 Business Analysis?
Students who have passed only one of these exams, for example either P1 Governance, Risk and Ethics or P3 Business Analysis, before September 2018 will have to complete the new Strategic Business Leader exam.
建議：
考試為什麼要改革，就像我在《ACCA之爭》中論述2007年改革一樣，ACCA其實每十年都會根據實務的變化時代的發展進行改革。這裡我就不再贅述，以後再單獨寫文章評說。至於改革對於大家以後參加考試安排的影響，因為距離2018年9月還有201706，201709，201712，201803，201806五次考試機會，所以其實真的沒甚影響。非得說功利性的建議就兩條：
第一，如果你在2017年12月前就有機會考P1&P3，請抓緊這三次(201712，201803，201806以及以上的)機會考P1&P3，因為新考試剛開始由於真題不多，對於考官出題思路解讀不夠，肯定難，通過率偏低，這是ACCA的慣例。有人說那麼我三次機會就通過了一門，那豈不是作廢了。那請換一個角度思考，三次機會才過一門，你認為你直接通過新考試的概率大，還是經過老考試的磨練概率更大?
第二，千萬不要為了2018年9月之前考過P1&P3跳科報考，尤其是前九門沒考完就直接參加P階段的`考試。請大家前九門按部就班考試。跳科對學習知識以及你的成長非常不利。如果按部就班陷入尷尬境地，比如2018年3月考完了前9門，6月要參加P的考試，那可以選擇P2。再比如你在2017年12月考出了前9門，以後打算每次只考一門P，那麼可以2018年3月考P2,如果順利6月選擇考P7或者P4。
以上就是關於ACCA此次改革的最新解析，主要解答了大家目前最關心的一些問題，所以的資訊全部來自於目前網站公佈的資訊。以後更多的資訊比如考綱、樣卷等，我相信高頓和ACCA官方都會出詳細的指南說明。大家可以關注他們微博和公眾號。至於改革的實務意義，留待以後和大家細說吧。
