！2019年9月ACCA考試通過(guò)率變化

    2019年10月14日，9月份ACCA考試的成績(jī)與全球通過(guò)率正式對(duì)外公布。需要注意的是，在本次考季當(dāng)中，全球共99，000多名學(xué)生總共參加了123，000多次考試，其中共有3，646名學(xué)生完成了倒計(jì)時(shí)的考試成為ACCA準(zhǔn)會(huì)員。與以往的ACCA考試相比，本次考季共展示出了以下幾點(diǎn)變化：【各科目考試通過(guò)率請(qǐng)直接查看下方內(nèi)容】

    1、2019年7月1日至9月30日期間，增加了51，269次考試，與截至2018年9月的同期相比增加了9%，這表明ACCA的考試需求一直處在持續(xù)增長(zhǎng)之中。

    2、戰(zhàn)略商業(yè)報(bào)告是兩種新型考試之一，是2018年9月專(zhuān)業(yè)資格推陳出新的一部分，該考試啟動(dòng)了戰(zhàn)略專(zhuān)業(yè)考試，其中也包括戰(zhàn)略商業(yè)領(lǐng)袖(SBL)。值得慶祝的是在本次考季當(dāng)中，戰(zhàn)略商業(yè)報(bào)告考試的通過(guò)率是自2018年9月新教學(xué)大綱開(kāi)始以來(lái)通過(guò)率至高的一次，這也說(shuō)明了隨著ACCA課程的改革，其至主要、至核心的戰(zhàn)略課程已逐步被學(xué)員所理解和掌握。

    3、SBR和SBL同屬于新型考試，但SBL是一個(gè)創(chuàng)新的案例研究，它將技術(shù)、道德和專(zhuān)業(yè)技能結(jié)合在現(xiàn)實(shí)商業(yè)環(huán)境中，而戰(zhàn)略商業(yè)報(bào)告一科目當(dāng)中，則高度重視了財(cái)務(wù)報(bào)告專(zhuān)家在評(píng)估利益相關(guān)方的需求以及所需的技能優(yōu)勢(shì)。

    4、另外還值得我們注意的是，高級(jí)審計(jì)和認(rèn)證(AAA)在的考試中的通過(guò)率也有所提高。與SBR一樣，該考試旨在滿足監(jiān)管和商業(yè)環(huán)境要求，同時(shí)也具有道德立場(chǎng)，特別是對(duì)于希望獲得審計(jì)資格的學(xué)生來(lái)說(shuō)。

    總體來(lái)說(shuō)，本次增長(zhǎng)的考試通過(guò)率充分突出了ACCA資格是如何讓人們做好準(zhǔn)備來(lái)作為一個(gè)合格的、有道德的金融專(zhuān)業(yè)人員，為世界的會(huì)計(jì)職業(yè)做出貢獻(xiàn)的。

    ACCA戰(zhàn)略與發(fā)展執(zhí)行董事在評(píng)論考試結(jié)果時(shí)說(shuō):“我們對(duì)2019年9月的考試結(jié)果感到高興。在ACCA資格考試推陳出新的一年后，很高興在sbr考試中取得了迄今為止至好的成績(jī)。除了需要很強(qiáng)的會(huì)計(jì)技能，考試還強(qiáng)調(diào)會(huì)計(jì)道德和解決道德難題，反映了整個(gè)職業(yè)道德領(lǐng)導(dǎo)力的需要?！?/span>

    2019年9月ACCA全球考試通過(guò)率如下：

ACCA Qualification	Pass rate %
Applied Knowledge
AB - Accountant in Business	80
MA -  Management Accounting	63
FA - Financial Accounting	69
Applied Skills
LW  - Corporate and Business Law	85
PM  - Performance Management	41
TX  -  Taxation	51
FR  - Financial Reporting	46
AA  - Audit and Assurance	36
FM  - Financial Management	50
Strategic Professional - Essentials
SBL - Strategic Business Leader	49
SBR - Strategic Business Reporting	52
Strategic Professional – Options
AAA - Advanced Audit and Assurance	36
AFM - Advanced Financial Management	36
APM - Advanced Performance Management	31
ATX - Advanced Taxation	36

Foundations in Accountancy	Pass Rate %
ACCA Diploma in Financial and Management Accounting (RQF level 2)
FA1 – Recording Financial transactions	74
MA1 – Management Information	77
ACCA Diploma in Financial and Management Accounting (RQF level 3)
FA2  - Maintaining Financial Records	70
MA2 – Managing Costs and Finance	69
ACCA Diploma in Accounting and Business (RQF level 4)
FAB – Accountant in Business	76
FMA –Management Accounting	66
FFA – Financial  Accounting	64

    以上數(shù)據(jù)均來(lái)自ACCA全球官網(wǎng)，由正保會(huì)計(jì)網(wǎng)校整理編輯與發(fā)布，詳情可咨詢ACCA官方。如需了解或想更快報(bào)考ACCA，歡迎點(diǎn)擊下方按鈕申請(qǐng)預(yù)評(píng)估，我們將有專(zhuān)業(yè)的輔導(dǎo)老師為您提供注冊(cè)、報(bào)考等全方位指導(dǎo)服務(wù)。

 

More than 99,000 students around the world entered the September exam sitting, in which over 123,000 exams were taken. A further 51,269 exams were taken on demand between 1 July and 30 September 2019 - a 9% increase in exams taken when compared to the equivalent period to September 2018, showing the demand of ACCA continues to grow.

Pass rates for the Strategic Business Reporting (SBR) exam were the highest so far in this latest exam sitting since the new syllabus commenced in September 2018. SBR places a high priority on the skills required by financial reporting specialists in assessing the needs of stakeholders, as well as demonstrating technical excellence. SBR is one of two new style exams, part of the qualification re-design introduced in September 2018 which launched the Strategic Professional exams, which also include Strategic Business Leader (SBL). SBL is an innovative case study which integrates technical, ethical and professional skills in a real life business context.

Commenting on the latest exam results, Alan Hatfield, ACCA executive director strategy and development said: ‘We’re delighted with the September 2019 exam results. It’s very pleasing to have achieved the best results to date for the SBR exam, a year after its first introduction into the ACCA qualification. As well as requiring strong technical accounting skills, the exam emphasises ethics in accounting and resolving ethical dilemmas, reflecting the need for ethical leadership throughout the profession. The improved pass rate highlights how the ACCA qualification is preparing people for rewarding careers as qualified, ethical finance professionals, all contributing to the accountancy profession the world needs.

Notably the Advanced Audit and Assurance (AAA) had improved results in this latest exam session. As with SBR, the exam is designed to meet regulatory and business environment requirements, whilst also having an ethical stance, especially for students hoping to obtain the audit qualification. Following the Global Learning Providers Conference 2019, attended by learning providers worldwide, ACCA has enhanced its support for this and other exams.

‘Learning providers remain integral to our support to students’ continued Alan Hatfield. ‘Students attending ACCA approved learning providers combined with ACCA’s own resources have much stronger pass rates than those who do not. The learning of professional skills can be greatly enhanced by the use of our Ethics and Professional Skills module (EPSM) which is a compulsory component of the qualification. Completion of EPSM assists people in applying essential professional skills both in their exams and the workplace.’

A total of 3,646 students completed their final exams to become ACCA affiliates. ‘Our affiliate number is strong. ACCA has enhanced flexibility to ensure the journey to membership through completing the Practical Experience Requirement (PER) and EPSM are at a pace that suits the individual and their career goals’ Alan Hatfield concluded.

The ACCA Qualification rigorously tests the skills, abilities and competencies demanded of a modern day accountant, preparing students for a rewarding career as a qualified and ethical finance professional.