ACCA （下）

ACCA = Association of Chartered Certified Accountants

英国特许合格会计师

Professional exams are hard work.

如果你认为你确定并有决心可以成功，就继续吧！

Professional level 相等于 master degree 硕士学位。

第三阶段的考试难度相当于硕士学位最后阶段的考试。

Professional level 的考卷有P1, P2, P3是一定要考的试卷。

     P1   Governance, Risk and Ethics

     P2   Corporate Reporting

     P3   Business Analysis

P4, P5, P6, P7 这四张考卷中，你只需选考两张。

     P4   Advanced Financial Management

     P5   Advanced Performance Management

     P6   Advanced Taxation

     P7   Advanced Audit and Assurance

     建议P5， P7。

在这阶段的你除了考获所需的考卷之外，你还必须完成3年有关的实际经验和达到以下的13项performance objectives（实际表现）。

Essentials (9项必须全部完成)

Professionalism, ethics and governance

1. Demonstrate the application of professional ethics, values and judgment.

2. Contribute to the effective governance of an organization.

3. Raise awareness of non-financial risk.

Personal effectiveness

4. Manage self.

5. Communicate effectively.

6. Use information and communications technology.

Business management

7. Manage ongoing activities in your area of responsibility.

8. Improve departmental performance.

9. Manage an assignment.

Options （完成任何4项）

Financial accounting and reporting

10.         Prepare financial statements for external purposes.

11.         Interpret financial transactions and financial statements.

Performance measurement and management accounting

12.         Prepare financial information for management.

13.         Contribute to budget planning and production.

14.         Monitor and control budges.

Finance and financial management

15.         Evaluate potential business/investment opportunities and the required finance options.

16.         Manage cash using active cash management and treasury systems.

Audit and assurance

17.         Prepare for and collect evidence for audit.

18.         Evaluate and report on audit.

Taxation

19.         Evaluate and compute taxes payable.

20.         Assist with tax planning.

以上全数完成、通过？恭喜你，你是一个合格的ACCA会计师！！

在个人名片上，你能够在自己的全名后面加上：

Xxxxxxxxxx ACCA   ==  3年的工作经验

Xxxxxxxxxx FCCA   ==  5年的工作经验

以上如有错误的地方还请大家多多包涵和指正，谢谢！

续完。