ACCA與法國注冊會計(jì)師協(xié)會共同建設(shè)一項(xiàng)關(guān)于【企業(yè)估值】的認(rèn)證考試項(xiàng)目，面向全球財(cái)會商務(wù)人士開放報(bào)名。課程形式是在線學(xué)習(xí)，課程費(fèi)用199英鎊，ACCA會員報(bào)名該項(xiàng)課程會有50英鎊的費(fèi)用優(yōu)惠（149英鎊）。

ACCA and the CSOEC (Conseil Superiéur Ordre Des Experts-Comptables ) have collaborated through a strategic partnership to develop the Certificate in Business Valuations; a high-quality specialist qualification requested by qualified accountants, finance business professionals and employers globally.

LEARNING OBJECTIVES

Understand the different contexts of business valuation, and the considerations which need to be made before undertaking a valuation

Select the appropriate method of business valuation for any given situation

Practice how to successfully apply business valuation techniques in a practical context.

The course is available online, making it easy for professionals to develop this skillset at a time that suits them flexibly and efficiently. Taught through interactive real-life scenarios, the course uncovers how to successfully apply business valuation techniques in a practical context. Taking around 20 hours to complete, the course also provides tools and checklists to help guide valuations and provide expert professional feedback on valuations for clients.

Dr Mary Bishop, Director of Learning at ACCA said “Business valuation is a growth area for finance professionals and especially for accountancy practitioners. This course is designed to benefit all business and finance professionals working, or planning to work, in business valuations and is great for enhancing knowledge of business valuations in a flexible, efficient and cost-effective way.”

The course will be available globally for ￡199 and ACCA members will be offered a discounted price of ￡149.

關(guān)于該項(xiàng)認(rèn)證考試的詳細(xì)的介紹請查看官網(wǎng)細(xì)則：

http://www.accaglobal.com/gb/en/qualifications/glance/certificate-in-business-valuations/overview.html

關(guān)于CSOEC

法國注冊會計(jì)師協(xié)會是按照行政區(qū)劃設(shè)立地方協(xié)會。法國有22個(gè)行政省，注冊會計(jì)師協(xié)會按此設(shè)立了22個(gè)地方協(xié)會。每個(gè)地方協(xié)會均設(shè)有理事會，由當(dāng)?shù)刈詴?jì)師通過無記名投票的方式選出。

在法國，由于一個(gè)公民只要取得了注冊會計(jì)師的資格，就可以直接申請成為注冊審計(jì)師，因此注冊會計(jì)師、審計(jì)師的注冊條件是相同的。法律規(guī)定，注冊申請人申請注冊必須具備以下條件：

具有法國國籍或?yàn)闅W盟其他成員國的僑民；享有相應(yīng)的權(quán)利；未受過刑事或有損其榮譽(yù)的處罰，非凡是有關(guān)禁止從事公司經(jīng)營、治理的處罰；擁有法國會計(jì)財(cái)務(wù)證書；提供職業(yè)品質(zhì)擔(dān)保；注冊會計(jì)師資格考試合格。

法國注冊會計(jì)師資格考試的具體要求及程序是：

1．高中畢業(yè)后必須接受至少三年的正規(guī)大學(xué)教育；

2．再接受四年理論教育，主要是學(xué)習(xí)商法、稅法、財(cái)務(wù)會計(jì)、企業(yè)治理等。這四年理論教育可在大學(xué)、高等商校等單位中進(jìn)行，期間要通過三級考試，考試合格者，相應(yīng)發(fā)給初級、中級和高級會計(jì)財(cái)務(wù)證書?？荚嚨恼n目是：初級：企業(yè)法概論、經(jīng)濟(jì)學(xué)、數(shù)理統(tǒng)計(jì)、金融數(shù)理和會計(jì)原理、英語口頭和文字表達(dá)。

第二級：公司法和稅法、高級財(cái)會和審計(jì)、企業(yè)組織和治理、金融治理、應(yīng)用數(shù)學(xué)和計(jì)算機(jī)、信貸、勞動和合同法律關(guān)系、控制治理。

第三級：財(cái)會與法律總論、財(cái)會與經(jīng)濟(jì)總論，并進(jìn)行答辨。

3．實(shí)習(xí)三年，其中二年在會計(jì)師事務(wù)所，一年在企業(yè)。在事務(wù)所實(shí)習(xí)時(shí)，事務(wù)所將按照協(xié)會的要求專門指定一名注冊會計(jì)師做其導(dǎo)師。實(shí)習(xí)期間，每季度都要寫出一份告作為考核的內(nèi)容。

4．實(shí)習(xí)期滿，協(xié)會發(fā)給證實(shí)，即可參加全國注冊會計(jì)師考試?？荚嚪止P試和口試。筆試內(nèi)容為：合同法、公司法和集體訴訟法、稅法、勞動法、會計(jì)師行業(yè)規(guī)則和職業(yè)道德準(zhǔn)則?？谠噧?nèi)容為：行業(yè)規(guī)則和實(shí)務(wù)操作。

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