2022年-2023年ACCA考試大綱變動高達15%！速看！

1、職業(yè)技能(ProfessionalSkills)分值將調整至20分（原先為4分）,分值會分布在考題中：

第一道大題的professional marks 變?yōu)?0分，后面兩道題的professional marks各5分。

選修科目要求的職業(yè)技能與目前SBL科目所要求的職業(yè)技能類似，但也有稍許的不同。

Professional skills in the Options exams主要涉及以下四個方面：

● Communication 溝通能力

● Commercial acumen 敏銳的商業(yè)頭腦

● Analysis and evaluation 分析和評估能力

● Scepticism (and judgement)* 職業(yè)懷疑態(tài)度（判斷）

官方對于這四個方面詳細要求如下：

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.

2、考試形式不變，仍為三道案例題，一道50分，二道各25分；

因此職業(yè)道德與專業(yè)技能模塊(EPSM)至關重要。查看EPSM課程>>在6月和9月考季的科目選擇方面，請慎重考慮。如果之前已經(jīng)參加過選修科目的考試，建議盡量在6月考季一鼓作氣，結束戰(zhàn)斗。