對于不能免試的學員來說是好事,因為ACCA10年有效期的老規(guī)則存在不公平性,比如無免科的學員需要把ACCA14科在10年內全部考完。有免科的學員層次不齊,有的免1科,有的免3科,有的免5科,有的甚至免9科,所有有免科的學員只需要把剩下的科目在10年呢考過即可。很顯然確實存在不公平。

因此ACCA官方為了讓所有學員都能享受公正待遇,推出了新規(guī)則:F段成績永久有效,P階段要在7年內考完。P階段這7年有效期到期后,從P階段首次考過科目開始滾動失效,需要重新參加考試。具體英文官方發(fā)文如下:

WHEN WILL THE NEW TIME LIMIT RULE TAKE EFFECT?

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.

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

New students registering with ACCA

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. (ACCA will be offering four paper exam sessions in March, June, September and December by 2016).

OXFORD BROOKES DEGREE AND TIME LIMITS

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be completed within 10 years of your initial registration on the ACCA Qualification otherwise your eligibility will be withdrawn.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.