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2022年9月ACCA战略专业选修科目考纲&分值变动详情

来源: 正保会计网校 编辑:00LilGhost 2022/03/23 10:12:39 字体:
重要消息

今年9月起,战略专业选修科目(包含AFM、APM、ATX、AAA)的考试大纲将进行调整:

1、职业技能(ProfessionalSkills)分值将调整至20分(原先为4分),分值会分布在考题中:

第一道大题的professional marks 变为10分,后面两道题的professional marks各5分。

选修科目要求的职业技能与目前SBL科目所要求的职业技能类似,但也有稍许的不同。

Professional skills in the Options exams主要涉及以下四个方面:

● Communication 沟通能力

● Commercial acumen 敏锐的商业头脑

● Analysis and evaluation 分析和评估能力

● Scepticism (and judgement)* 职业怀疑态度(判断)

官方对于这四个方面详细要求如下:

Communication

● Inform

● Persuade

● Clarify and simplify 

In summary, this means candidates have to express themselves clearly and convincingly through the appropriate medium, while being sensitive to the needs of the intended audience. This means responding in a professional manner and adhering to any specific instructions made. 

Commercial acumen

● Demonstrate awareness

● Recognise key issues and use judgement

● Show insight

In summary, this means candidates have to show awareness of the wider business environment and external factors affecting the business and use commercially sound judgement and insight to resolve issues, exploit opportunities and offer valid advice and realistic recommendations.

Analysis and evaluation

● Investigate

● Consider

● Assess and apply 

● Appraise

In summary, this means candidates firstly have to thoroughly investigate and research information from a variety of sources and logically process it with a view to prioritising activities and arriving at an appropriate conclusion or recommendation. This analysis should form part of a comprehensive evaluation of a matter where candidates have to carefully assess situations, proposals, and arguments in a balanced and cogent way, using professional and ethical judgement to predict future outcomes and consequences as a basis for sound decision-making.

Scepticism (and judgement)*

● Explore

● Question

● Challenge and critically assess

In summary, this means candidates have to explore, question and challenge information and views presented to them, identifying if all information is available or whether there may be underlying bias, to fully understand business issues and establish facts objectively, based on ethical and professional values. 

*Scepticism is being expanded to include judgement for Advanced Audit and Assurance only, as it is a defined requirement for auditors.

↓ 点击科目查看科目细则 (ATX官网未公布)
AAAAPM
AFM

2、考试形式不变,仍为三道案例题,一道50分,二道各25分

因此职业道德与专业技能模块(EPSM)至关重要查看EPSM课程>>在6月和9月考季的科目选择方面,请慎重考虑。如果之前已经参加过选修科目的考试,建议尽量在6月考季一鼓作气,结束战斗。

学习建议

ACCA备考之战已经打响,想要赢在起跑线,三步要走好!如果你每天学习时间紧张或者基础比较薄弱,建议早做准备~

01
基础要打好

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网校老师精心准备了ACCA学习计划表,助力ACCA考生走稳ACCA备考的每一步。点击立即下载ACCA学习计划表>>

02
网课很重要

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03
习题不可少

学知识要和练题相结合,通过做题检查自己的学习漏洞,能够帮你更高效地找出知识体系当中的缺漏。不管是BPP练习题还是历年考题,都要重视起来,做错的题目要回归教材,反扣知识点。下载ACCA历年试题>>

网校亦愿意陪你一起走过ACCA备考的基础、强化和冲刺的每一阶段!加入正保会计网校>

免费试听

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限时免费资料

  • 近10年A考汇总

    历年样卷

  • 最新官方考试大纲

    考试大纲

  • 各科目专业词汇表

    词汇表

  • ACCA考试报考指南

    报考指南

  • ACCA考官文章分享

    考官文章

  • 往年考前串讲直播

    思维导图

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