ACA考试规则说明（一）
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ACA assessment regulations  (a)本文件提供了ICAEW ACA中证书阶段、专业阶段和高级阶段考试的规定。此规定取代了以前的任何版本。 (b)请结合ICAEW学生网站icaew.com/students上的相关页面阅读本条例，您将在网站中找到额外的信息和指导。 考试框架 02、(a)下文在引用该框架时称之为“新框架”，因为其与2013年7月起实施的ACA资质考核版本有所关联。此前(2007年6月至2013年7月)实施的ACA资质考核版本被称为“旧框架”。 (b)证书阶段 (i)商业、技术与金融 (ii)管理信息 (iii)会计 (iv)法律 (v)鉴证 (vi)税务原理 (c)专业阶段 (i)商业战略与技术 (ii)财务管理 (iii)审计与鉴证 (iv)财务会计与报告 （a）财务会计与报告（英国一般公认会计原则） （b）财务会计与报告（国际财务会计准则） (v)税务合规 (vi)商业计划 （a）商业计划：税务 （b）商业计划：银行 （c）商业计划：保险 (d)高级阶段 (i)公司报告 (ii)战略商务管理 (iii)案例分析 (e)职业道德学习方案 (i)(I)学生必须通过(或获得学分)网上考试，这将作为职业道德学习方案一部分。 1.学生只需通过财务会计与报告准则下的的其中一项考试。 2.学生只需通过三项商业计划考试之中的其中一项考试。 03、合格资质 (a)要参加ACA证书阶段、专业阶段和高级阶段考试，申请人必须先注册成为ICAEW的学生。 （b）学生可以在ICAEW官网选择注册如下学员状态： （1）可以记录工作经验的培训协议学员 （2）独立学员 学员可通过如下链接进行学员注册 https://my.icaew.com/studentregistration (c)注册学生可在任何时间点尝试报考证书阶段与专业阶段的各科课程，以及高级阶段的公司报告和战略商务管理考试。 (d)学生在通过(或获得学分)所有证书级别课程、专业级别课程以及高级的公司报表和战略商务管理课程之前，不得尝试报考案例研究考试。 学生可以在同期报考所有三项高级课程(不管该考试期间这些课程考试的顺序如何)，并且新规仍然遵守这一规则。 (e)学员只有在培训协议的最后一年才有资格报考案例分析考试，也或他们获得学习和专业发展执行主管授权他们可以提前参加考试。 报考次数限制 04、（a）ACA考试中证书阶段及专业阶段课程，每科只有四次考试机会，商业计划与财务会计与报告两门除外。 (b)在商业计划三个类型考试中，学生选择任一科目考试，最多只有四次考试机会。因此，每一次商业计划的报考都将计入该课程允许的最大四次报考次数中。 （c）在财务会计与报告课程两种会计准则考试中，学生最多可以尝试四次。因此，每一次财务会计的报考都将计入该课程允许的最大四次报考次数中。 (d)高级阶段考试及线上职业道德学习方案无考试次数限制。 (e)未通过商业计划考试的学生，只要在最大报考次数限制内仍有报考资格，即可重新参加任何一种商业计划课程考试。 （f）学生不得在已通过（或收到相应学分）后再次报考相应的ACA课程。 （g）学生一旦已通过任何一种商业计划课程（或收到相应学分），不得报考该课程其他种类。 （h）当学生报考并参加一门个人考试，同时可以查看该科考试内容时，报考算作成功并且考试信息将被记录 （i）当如下情况发生时，报考不成立： （i）学生报考后缺席 (ii)学生报考但在考前退考 (iii)由于系统故障或异常事件而无法完成考试和/或确定结果。 (j)在任何情况下，学生都不得将报考科目从一种课程转为另一种课程。 (k)在任何认为有理由的情况下学生在获准的四次报考中未能通过证书或专业阶段课程，将有权申请特许权。详情见第6条特许权。 (l)三年或三年以上未参加考试的学生将从学生登记名册中冻结。被冻结的个人将被要求重新登记，以便进行下一步的考试。 (m)根据2007年前的框架，学生必须在注册为独立学生之日或培训协议签署之日(以较早日期为准)起8年内完成所有考核。 (n)2007年6月1日至2011年3月1日，小A们给ACA考试中任何一门四次考试均失败的学生设置了考试禁制。2007年6月1日至2011年3月1日期间被禁止参加高级考试的学生可以重新注册参加高级水平评估 1.所提及的允许考试次数与ICAEW的资格获得规则有关,与个别雇主根据培训协议为其学员设定的条件无关。 ACA assessment regulations-Effective from 2 January 2017 1、Introduction (a)This document provides the regulations for ICAEW Certificate Level,Professional Level and Advanced Level ACA assessments.These regulations supersede any previous versions. (b)Please read these regulations in conjunction with the relevant pages on the ICAEW student website icaew.com/students,where you will find additional information and guidance. 2、The assessment structure (a)This is referred to below as the‘new structure’as it relates to the version of the ACA qualification in operation from July 2013.The version of the ACA qualification in operation prior to this(between June 2007 and July 2013)is referred to below as the‘old structure’. (b)Certificate Level (i)Business and Finance (ii)Management Information (iii)Accounting (iv)Law (v)Assurance (vi)Principles of Taxation (c)Professional Level (i)Business Strategy (ii)Financial Management (iii)Audit and Assurance (iv)Financial Accounting and Reporting (a)Financial Accounting and Reporting UK GAAP (b)Financial Accounting and Reporting IFRS (v)Tax Compliance (vi)Business Planning: (a)Business Planning:Taxation (b)Business Planning:Banking (c)Business Planning:Insurance (d)Advanced Level (i)Corporate Reporting (ii)Strategic Business Management (iii)Case Study (e)Ethics Learning Programme (i)Students must pass(or receive credit for)the online based test which forms part of the Ethics Learning Programme. 1.Students are required to pass one of the two Financial Accounting and Reporting assessments. 2.Students are required to pass one of the three Business Planning assessments. 3.Eligibility (a)To sit the Certificate Level,Professional Level and Advanced Level assessments,an applicant must be registered as a student with ICAEW. (b)Students may register with ICAEW: (i)as a student in a training agreement (ii)as an independent student. For further information on entry requirements see the ACA entry routes. (c)Registered students may attempt the Certificate Level,Professional Level and Advanced Level Corporate Reporting and Strategic Business Management assessments at any point. (d)A student may not attempt the Case Study until they have attempted(or received credit for)all Certificate Level assessments,Professional Level assessments and the Advanced Level Corporate Reporting and Strategic Business Management assessments. A student can sit all three Advanced Level assessments at the same session(irrespective of the sitting order of these assessments in that session)and still comply with this rule. (e)A student may not attempt the Case Study until they have completed all but their last year of approved training by the end of the month in which the assessment is held unless authorised to attempt the examination earlier by the Executive Director,Learning&Professional Development. 4.Number of attempts at the assessments (a)Students are permitted four attempts at each Certificate Level and Professional Level assessment 2 with the exception of the Business Planning and Financial Accounting and Reporting assessments. (b)Students are permitted a combined maximum of four attempts across all three of the Business Planning assessments.An attempt at any Business Planning assessment will therefore count towards the maximum four attempts permitted at any Business Planning assessment. (c)Students are permitted a combined maximum of four attempts across both of the Financial Accounting and Reporting assessments.An attempt at any Financial Accounting and Reporting assessment will therefore count towards the maximum four attempts permitted at any Financial Accounting and Reporting assessment. (d)There is no restriction on the number of attempts at the Advanced Level assessments or the online based Ethics Learning Programme test. (e)Students who fail a Business Planning assessment are permitted to retake any of the Business Planning assessments providing they have eligible attempts remaining at the Business Planning assessments. (f)Students may not attempt an ACA assessment that they have already passed(or received credit against). (g)Students may not attempt an alternative Business Planning assessment once they have passed(or received credit against)one of the Business Planning assessments. (h)An assessment attempt is recorded when a student enters for and attends an individual assessment and has sight of the content of that assessment. (i)When the following occurs it is not an attempt: (i)the student enters for an assessment and is absent (ii)the student enters for an assessment and withdraws prior to the assessment (iii)an assessment cannot be completed and/or the result determined due to system failure or an exceptional event. (j)Students will not be permitted,under any circumstances,to transfer assessment attempts from one assessment to another. (k)Any student who does not pass a Certificate Level or Professional Level assessment within the permitted four attempts will be entitled to apply for a concession if they believe they have grounds to do so.See regulation 6 Concessions for further information. (l)Students who have not attempted an examination for a period of three years or more will be removed from the student register.Individuals who have been removed from the register will be required to re-register in order to undertake any further examinations. (m)Under the pre-2007 structure students must have completed all of the assessments within eight years from the date they registered as an independent student or from the first day of the training agreement(whichever was first). (n)From 1 June 2007 to 1 March 2011,an attempt bar operated for students who had failed four attempts at any ACA assessment.Students who were attempt barred on any Advanced Level assessment between 1 June 2007 and 1 March 2011 may re-register for Advanced Level assessments. 1 References to the number of permitted examination attempts relate to ICAEW’s rules for the achievement of the qualification.They do not relate to the conditions set by individual employers for their students under a training agreement 来源：ICAEW，微信号：ICAEW_Students，由中国ACA网【www.aca.cn】整理发布，若需引用或转载，请注明来源！ |
