第二部分為專業(yè)階段，主要分為核心課程和選修（四選二）課程。該階段的課程相當(dāng)于碩士階段的課程 難度，是對第一部分課程的引申和發(fā)展。該階段課程引入了作為未來的高級會計(jì)師所必須的更高級的職業(yè)技能和知識技能。選修課程為從事高級管理咨詢或顧問職業(yè) 的學(xué)員，設(shè)計(jì)了解決更高級和更復(fù)雜的問題的技能。具體課程為：

       學(xué)員必須按考試大綱設(shè)置的先后次序報考，即知識課程，技能課程，核心課程和選修課程。在一個課程中可以選擇任意順序報考。但ACCA建議在一個課程中也按照順序報考。

       除免試和已通過的課程外，每次最多報考4門?；A(chǔ)階段的知識課程考試時間為兩小時，基礎(chǔ)階段的技能課程和專業(yè)階段所有課程考試時間為三小時，及格成績?yōu)?0分(百分制)。

       ACCA科目內(nèi)容介紹

       (F1/FAB) Foundations of Accounting in Business

       To introduce knowledge and understanding of the business and its environment and the influence this has on how organisations are structured and on the role of the accounting and other key business functions in contributing to the efficient, effective and ethical management and development of an organisation and its people and systems.

       (F2/FMA) Foundations of Management Accounting

       To develop knowledge and understanding of providing basic management information in an organisation to support management in planning and decision- making.

       (F3/FFA) Foundations of Financial Accounting

       To develop knowledge and understanding of the underlying principles and concepts relating to financial accounting and technical proficiency in the use of double-entry accounting techniques including the preparation of basic financial statements.

       (F4) Corporate and Business Law

       To develop knowledge and skills in the understanding of the general legal framework, and of specific legal areas relating to business, recognizing the need to seek further specialist leg advice where necessary.

       (F5) Performance Management

       To develop knowledge and skills in the application of management accounting techniques to quantitative and qualitative information for planning, decision-making, performance evaluation, and control.

       (F6) Taxation (UK)

       To develop knowledge and skills relating to the tax system as applicable to individuals, single companies, and groups of companies.

       (F7) Financial Reporting (INT)

       To develop knowledge and skills in understanding and applying accounting standards and the theoretical framework in the preparation of financial statements of entities, including groups and how to analyse and interpret those financial statements.

       (F8) Audit and Assurance (INT)

       To develop knowledge and understanding of the process of carrying out the assurance engagement and its application in the context of the professional regulatory framework.

       (F9) Financial Management

       To develop the knowledge and skills expected of a finance manager, in relation to investment, financing, and dividend policy decisions.

       (P1) Governance, Risk and Ethics

       To apply relevant knowledge, skills and exercise professional judgment in carrying out the role of the accountant relating to governance, internal control, compliance and the management of risk within an organisation, in the context of an overall ethical framework.

       (P2) Corporate Reporting (INT)

       To apply knowledge, skills and exercise professional judgement in the application and evaluation of financial reporting principles and practices in a range of business contexts and situations.

       (P3) Business Analysis

       To apply relevant knowledge, skills, and exercise professional judgement in assessing strategic position, determining strategic choice, and implementing strategic action through beneficial business process and structural change; coordinating knowledge systems and information technology and by effectively managing processes projects, and people within financial and other resource constraints.

       (P4) Advanced Financial Management

       To apply relevant knowledge, skills and exercise professional judgement as expected of a senior financial executive or advisor, in taking or recommending decisions relating to the financial management of an organisation.

       (P5) Advanced Performance Management

       To apply relevant knowledge, skills and exercise professional judgement in selecting and applying strategic management accounting techniques in different business contexts and to contribute to the evaluation of the performance of an organisation and its strategic development.

       (P7)Advanced Audit and Assurance (INT)

       To analyse, evaluate and conclude on the assurance engagement and other audit and assurance issues in the context of best practice and current developments.

       相信同學(xué)們通過上面的信息已經(jīng)對CPA考試也有了新的了解，同學(xué)們?nèi)绻谶M(jìn)行備考期間遇到什么困難或者對于考試有什么不了解的都可以向我們澤稷網(wǎng)校的老師進(jìn)行咨詢哦》》點(diǎn)擊咨詢《《我們的老師都是會認(rèn)真為同學(xué)們進(jìn)行解答的。

       相關(guān)資訊：ACCA考試費(fèi)用有包括哪些？?