2016年9月份ACCA F8考試大綱形式變化解讀！

從2016年3月開始，ACCA官方將實(shí)行每年四個(gè)考季。ACCA官方發(fā)布了最新考綱變化，2016年9月起F5-F9的考試結(jié)構(gòu)會(huì)有細(xì)微的調(diào)整，同時(shí)F5-F9將逐步實(shí)行機(jī)考，關(guān)于機(jī)考詳細(xì)信息ACCA官方將在2016年4月發(fā)布。

P1、P2、P3沒有變化，P4、P5有一些新的變動(dòng)，具體變動(dòng)詳情請看以下ACCA官方解讀原文吧。

CHANGES TO THE ACCA QUALIFICATION SKILLS MODULE, PROFESSIONAL LEVEL AND FOUNDATIONS IN 2016-17

This article explains the planned updates to the ACCA Qualification syllabuses taking place as part of the process of continuous syllabus refreshment and improvement.

INTRODUCTION

The exam year runs from the 1 September to 31 August the following year, for all papers except tax*. Therefore the next syllabus changes will be effective from 1 September 2016 and will include any changes to examinable documents issued up until 1 September 2015.

* The exam year for most tax exams is 1 April 2016 to 31 March 2017 (shortened for the UK tax papers from 1 September 2016 to 31 March 2017 due to the timing of Finance Acts in 2015), with Malaysia and Czech Republic being exceptions. You should refer to the study guide and examinable documents for details of what legislation is examinable in the tax papers.

For paper-based exams the updated syllabus will be examined for the first time in the September exam session and for exams available by on-demand CBE (F1, F2, F3 and F4 ENG and GLO) the updated syllabus will be examined from September 2016.

Also be aware that ACCA is now offering four exam sessions a year at the Fundamentals and Professional level in all of our markets from March 2016.

With regard to the ACCA Qualification Skills module (exams F4, F5, F6 (UK), F7, F8 and F9) there are some amendments to exam formats and syllabus updates from September 2016 to announce. ACCA are also phasing in computer-based exams (CBE) for the Skills module exams (F4 to F9) from September 2016. The implications of these changes will be discussed below.

At the Professional level there are also some syllabus changes to announce, mainly affecting the P4 and P5 Options exams.

In all cases, please refer to the relevant study guides for full details of changes for the papers you are particularly interested in. The summary of syllabus updates and changes for each exam is also included at the back of each study guide.

All the changes to the ACCA Advanced Diploma and Professional level syllabuses are summarised below.

ACCA FUNDAMENTALS LEVEL (SKILLS MODULE)

STRUCTURAL CHANGES TO THE SKILLS MODULE EXAMS

(F5–F9)

From September 2016, CBE versions of the Skills exams (including F6 UK only) are being phased in, in addition to paper delivery. Further details relating to CBE will be released in April 2016. The paper exam structure will also change in September 2016.

Section A will continue to be automatically marked but will make use of a wider range of objective test question types in addition to multiple-choice currently available. A new section of OT cases will be introduced. Each case in this section will be a single scenario against which there will be five objective test questions. There will continue to be a long questions referred to as constructed response questions, but here CBE students will be using word processing and spreadsheet tools in which to construct their responses instead of pen and paper. This constructed response section will continue to be expert (human) marked.

The following is a summary of the current versus new format for F5 to F9 exams with effect from September 2016.

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