考试指南
发布时间：2018-02-01 
ACCA免试条件都有哪些？英国的那些大学在ACCA免考之列？ACCA会员可在工商企业财务部门、审计 / 会计师事务所、金融机构和财政、税务部门从事财务和财务管理工作。很多会员在世界各地大公司担任高级职位（财务经理、财务总监 CFO ，甚至总裁 CEO ）。还不知道自己的专业是否有免试科目，戳：ACCA免试查询
要成为ACCA的会员，学生必须通过ACCA十四门专业考试并获取三年财务及会计相关工作经验。最终拿到ACCA证书的过程非常曲折，通常要过上好些年。
那么，ACCA是啥呢？
ACCA
特许公认会计师公会（The Association of Chartered Certified Accountants），简称ACCA，国内称为"国际注册会计师"或注会，是世界上最著名的会计师专业团体之一。它在160多个国家共设有300多个考点，拥有学生和会员超过25万人，是国际上海外学员最多、学员规模发展最快的专业会计师组织。
UKuni
CARDIFF UNIVERSITY
BSC ACCOUNTING/ACCOUNTING&FINANCE
免考科目：F1-F4
其他免考科目需要完成对应课程的基础才可免考（见下表）：
PAPER(S)
ACCREDITED MODULES
F5
Performance
Management
on the basis of
MANAGEMENT ACCOUNTING(BS2507)PLUS MANAGEMENT ACCOUNTING AND CONTROL(BS3517)
F6 Taxation
on the basis of
TAXATION(BS2509)
F7
Financial Reporting
on the basis of
CORPORATE REPORTING(BS2516)PLUS ADVANCED CORPORATE REPORTING(BS3521)
F8
Audit and Assurance
on the basis of
AUDITING AND ASSURANCE(BS2515)
F9
Financial Management
on the basis of
BUSINESS FINANCE(BS2502)PLUS BUSINESS FINANCE(BS3502)
申请条件
综合排名：No.12
专业排名：No.3
成绩要求：GPA：85%
语言要求：IELTS：6.5(单项不低于6.0)
学费：£24,500
BSC ECONOMICS AND ACCOUNTING/ACCOUNTING AND ECONOMICS
免考科目：F1-F3
其他免考科目需要完成对应课程的基础才可免考（见下表）：
PAPER(S)
ACCREDITED MODULES
F5
Performance
Management
on the basis of
MANAGEMENT ACCOUNTING(BS2507)PLUS MANAGEMENT ACCOUNTING AND CONTROL(BS3517)
F7
Financial Reporting
on the basis of
CORPORATE REPORTING(BS2516)PLUS ADVANCED CORPORATE REPORTING(BS3521)
F9
Financial Management
on the basis of
BUSINESS FINANCE/CORPORATE FINANCIAL MANAGEMENT(BS2502/BS2508)PLUS BUSINESS FINANCE(BS3502)
申请条件
综合排名：No.12
专业排名：No.5
成绩要求：GPA：80%
语言要求：IELTS：6.5(单项不低于6.0)
学费：£24,500
UKuni
University of Dundee
BACHELOR OF ACCOUNTANCY
/BACHELOR OF ACCOUNTANCY
免考科目：F1-F4
其他免考科目需要完成对应课程的基础才可免考（见下表）：
PAPER(S)
ACCREDITED MODULES
F5
Performance
Management
on the basis of
INTERMEDIATE MANAGEMENT ACCOUNTING(BU22002(2MA))PLUS ADVANCED MANAGEMENT ACCOUNTING(BU30003(3MA))
F6 Taxation
on the basis of
TAXATION(BU30005(3TX))PLUS FISCAL STUDIES(BU40006(4TX))
F7
Financial Reporting
on the basis of
ADVANCED FINANCIAL ACCOUNTING(BU 30001(3FA))PLUS INTERMEDIATE FINANCIAL ACCOUNTING(BU21002(2FA))
F8
Audit and Assurance
on the basis of
AUDITING(BU30004(3AU))
F9
Financial Management
on the basis of
INTERMEDIATE FINANCIAL MANAGEMENT(BU22003(2FM))PLUS ADVANCED FINANCIAL MANAGEMENT(BU30002(3FM))
申请条件
综合排名：No.23
学术要求：GPA：75~80%
语言要求：IELTS：6.0(单项不低于5.5)
学费：£16,450
BACHELOR OF FINANCE/BACHELOR OF FINANCE(HONS)
免考科目：F1-F3
其他免考科目需要完成对应课程的基础才可免考（见下表）：
PAPER(S)
ACCREDITED MODULES
F5
Performance
Management
on the basis of
INTERMEDIATE MANAGEMENT ACCOUNTING(BU22002(2MA))PLUS ADVANCED MANAGEMENT ACCOUNTING(BU30003(3MA))
F6 Taxation
on the basis of
TAXATION(BU30005(3TX))PLUS FISCAL STUDIES(BU40006(4TX))
F7
Financial Reporting
on the basis of
INTERMEDIATE FINANCIAL ACCOUNTING(BU21002(2FA))PLUS ADVANCED FINANCIAL ACCOUNTING(BU 30001(3FA))
F8
Audit and Assurance
on the basis of
AUDITING(BU30004(3AU))
F9
Financial Management
on the basis of
INTERMEDIATE FINANCIAL MANAGEMENT(BU22003(2FM))PLUS ADVANCED FINANCIAL MANAGEMENT(BU30002(3FM))
申请条件
综合排名：No.23
学术要求：GPA：75~80%
语言要求：IELTS：6.0(单项不低于5.5)
学费：£16,450
UKuni
Newcastle University
BA/BSC(HONS)ACCOUNTING&FINANCE
免考科目：F1-F4
其他免考科目需要完成对应课程的基础才可免考（见下表）：
PAPER(S)
ACCREDITED MODULES
F5
Performance
Management
on the basis of
MANAGEMENT ACCOUNTING(ACC3002/LAC3002)PLUS FINANCIAL CONTROL(ACC2003/LAC2003)
F6 Taxation
on the basis of
TAXATION IN ACCOUNTING(ACC3009/LAC3009)
F7
Financial Reporting
on the basis of
FINANCIAL ACCOUNTING(ACC3001/LAC3001)PLUS INTERMEDIATE FINANCIAL ACCOUNTING(ACC2005/LAC2005)
F8
Audit and Assurance
on the basis of
AUDITING(ACC2020/LAC2020)
F9
Financial Management
on the basis of
CORPORATE FINANCE(ACC2007/LAC2007)PLUS INTERNATIONAL FINANCIAL MANAGEMENT(ACC3006/LAC3006)
申请条件
综合排名：No.26
成绩要求：GPA75%~80%
语言要求：IELTS：6.5(单项不低于6.0)
学费：£19,200
UKuni
University of Strathclyde
BA ACCOUNTING
免考科目：F1-F4
PAPER(S)
ACCREDITED MODULES
F5
Performance
Management
on the basis of
COST AND MANAGEMENT ACCOUNTING(AG219)PLUS CONTEMPORARY MANAGEMENT ACCOUNTING(AG310)
F6 Taxation
on the basis of
TAXATION(AG209)
F7
Financial Reporting
on the basis of
INTERMEDIATE FINANCIAL REPORTING(AG218)PLUS ADVANCED FINANCIAL REPORTING(AG311)
F8
Audit and Assurance
on the basis of
AUDITING&ASSURANCE(AG308)PLUS GOVERNANCEÐICS(AG309)
申请条件
综合排名：No.5
专业排名：No.11
成绩要求：GPA80%~85%
语言要求：IELTS：6.5(单项不低于6.0)
学费：£23,000.
UKuni
Lancaster University
BA/BA(HONS)/BSC/BSC(HONS)ACCOUNTING&ECONOMICS
免考科目：F1-F3
其他免考科目需要完成对应课程的基础才可免考（见下表）：
PAPER(S)
ACCREDITED MODULES
F5
Performance
Management
on the basis of
MANAGEMENT ACCOUNTING FOR BUSINESS DECISIONS(ACF213)PLUS ADVANCED MANAGEMENT ACCOUNTING(ACF303)
F7
Financial Reporting
on the basis of
PRINCIPLES OF FINANCIAL ACCOUNTING(ACF212)PLUS FINANCIAL ACCOUNTING I(ACF301)PLUS FINANCIAL ACCOUNTING II(ACF311)
F9
Financial Management
on the basis of
PRINCIPLES OF FINANCE(ACF214)PLUS INTERNATIONAL FINANCIAL&RISK MANAGEMENT(ACF305)
入学条件
综合排名：No.6
专业排名：No.4
成绩要求：GPA80%~85%
语言要求：IELTS：7(单项不低于6.0)
学费：£21,500
BA/BA(HONS)/BSC/BSC(HONS)ACCOUNTING AND FINANCE
免考科目：F1-F4
其他免考科目需要完成对应课程的基础才可免考（见下表）：
PAPER(S)
ACCREDITED MODULES
F5
Performance
Management
on the basis of
MANAGEMENT ACCOUNTING FOR BUSINESS DECISIONS(ACF213)PLUS ADVANCED MANAGEMENT ACCOUNTING(ACF303)
F7
Financial Reporting
on the basis of
PRINCIPLES OF FINANCIAL ACCOUNTING(ACF212)PLUS FINANCIAL ACCOUNTING I(ACF301)PLUS FINANCIAL ACCOUNTING II(ACF311)
F9
Financial Management
on the basis of
PRINCIPLES OF FINANCE(ACF214)PLUS INTERNATIONAL FINANCIAL&RISK MANAGEMENT(ACF305)
申请条件
综合排名：No.23
学术要求：GPA：75~80%
语言要求：IELTS：6.0(单项不低于5.5)
学费：£16,450
UKuni
Loughborough University
BSC(HONS)BUSINESS ECONOMICS&FINANCE
免考科目：F1-F3
其他免考科目需要完成对应课程的基础才可免考（见下表）：
PAPER(S)
ACCREDITED MODULES
F4 Corporate and Business Law
on the basis of
COMPANY LAW(BSB015)PLUS INTRODUCTION TO LAW(BSA025)
申请条件
综合排名：No.23
学术要求：GPA：75~80%
语言要求：IELTS：6.0(单项不低于5.5)
学费：£16,450
BSC(HONS)ECONOMICS WITH ACCOUNTING
免考科目：F1-F3
其他免考科目需要完成对应课程的基础才可免考（见下表）：
PAPER(S)
ACCREDITED MODULES
F4 Corporate and Business Law
on the basis of
INTRODUCTION TO LAW(BSA025)PLUS COMPANY LAW(BSB015)
申请条件
综合排名：No.23
学术要求：GPA：75~80%
语言要求：IELTS：6.0(单项不低于5.5)
学费：£16,450
UKuni
City University of London
BSC(HONS)ACCOUNTING AND FINANCE
免考科目：F1-F4
其他免考科目需要完成对应课程的基础才可免考（见下表）：
PAPER(S)
ACCREDITED MODULES
F5
Performance
Management
on the basis of
INTRODUCTORY MANAGEMENT ACCOUNTING(AF1201)PLUS MANAGEMENT ACCOUNTING(AF2102)
F6 Taxation
on the basis of
PRINCIPLES OF TAXATION(AF2202)PLUS TAXATION(AF3201)
F7
Financial Reporting
on the basis of
INTRODUCTORY FINANCIAL ACCOUNTING(AF1101)PLUS FINANCIAL ACCOUNTING(AF2101/BS2104)
申请条件
综合排名：No.23
学术要求：GPA：75~80%
语言要求：IELTS：6.0(单项不低于5.5)
学费：£16,450
BSC(HONS)ECONOMICS AND ACCOUNTANCY/ECONOMICS WITH ACCOUNTING
免考科目：F1-F3
其他免考科目需要完成对应课程的基础才可免考（见下表）：
PAPER(S)
ACCREDITED MODULES
F4 Corporate and Business Law
on the basis of
INTRODUCTION TO LAW(EC1012)PLUS COMPANY LAW(EC3025)
F5
Performance
Management
on the basis of
INTRODUCTORY MANAGEMENT ACCOUNTING(AF1201)PLUS MANAGEMENT ACCOUNTING(AF2102)
F7
Financial Reporting
on the basis of
INTRODUCTORY FINANCIAL ACCOUNTING(AF1101)PLUS FINANCIAL ACCOUNTING(AF2101)
申请条件
综合排名：No.23
学术要求：GPA：75~80%
语言要求：IELTS：6.0(单项不低于5.5)
学费：£16,450
UKuni
University of Sheffield
BA(HONS)ACCOUNTING&FINANCIAL MANAGEMENT AND ECONOMICS
免考科目：F1-F3
PAPER(S)
ACCREDITED MODULES
F5
Performance
Management
on the basis of
INTRODUCTION TO MANAGEMENT ACCOUNTING(MGT102)PLUS INTERMEDIATE MANAGEMENT ACCOUNTING(MGT211)
F6 Taxation
on the basis of
TAXATION IN THEORY&PRACTICE(MGT322)
F7
Financial Reporting
on the basis of
INTRODUCTION TO FINANCIAL ACCOUNTING(MGT132)PLUS INTERMEDIATE FINANCIAL ACCOUNTING(MGT225)
申请条件
综合排名：No.23
学术要求：GPA：75~80%
语言要求：IELTS：6.0(单项不低于5.5)
学费：£16,450
UKuni
University of Bristol
BSC(HONS)ACCOUNTING&FINANCE
免考科目：F1-F4
其他免考科目需要完成对应课程的基础才可免考（见下表）：
PAPER(S)
ACCREDITED MODULES
F5
Performance
Management
on the basis of
MANAGEMENT ACCOUNTING(ACCG 20011)PLUS ADVANCED MANAGEMENT ACCOUNTING(EFIM30003)
F7
Financial Reporting
on the basis of
FINANCIAL ACCOUNTING(EFIM20007)PLUS FINANCIAL REPORTING/ADVANCED FINANCIAL REPORTING(ACCG30012/EFIM30033)
F8
Audit and Assurance
on the basis of
FINANCIAL ACCOUNTING(EFIM20007)PLUS AUDITING(EFIM30016)
F9
Financial Management
on the basis of
FUNDAMENTALS OF ACCOUNTING&FINANCE 1(EFIM10005)PLUS FUNDAMENTALS OF ACCOUNTING&FINANCE 2(EFIM10006)PLUS CORPORATE FINANCE(EFIM20006)
申请条件
综合排名：No.23
学术要求：GPA：75~80%
语言要求：IELTS：6.0(单项不低于5.5)
学费：£16,450
UKuni
University of Glasgow
BACC IN ACCOUNTANCY(ORDINARY)/(HONOURS)
免考科目：F1-F4
其他免考科目需要完成对应课程的基础才可免考（见下表）：
PAPER(S)
ACCREDITED MODULES
F5
Performance
Management
on the basis of
MANAGEMENT ACCOUNTING 1 PLUS MANAGEMENT ACCOUNTING 2
F6 Taxation
on the basis of
TAXATION THEORY AND PRACTICE/TAX THEORY AND PRACTICE PLUS ADVANCED THEORY AND PRACTICE OF TAXATION
F7
Financial Reporting
on the basis of
FINANCIAL ACCOUNTING 2 PLUS ADVANCED FINANCIAL ACCOUNTING
F8
Audit and Assurance
on the basis of
AUDITING THEORY AND PRACTICE/AUDITING(93WM/ACCFIN 4009)
F9
Financial Management
on the basis of
FINANCE 1(EX6KHU/ACCFIN 1003)PLUS FINANCE 2(EX6KHV/EX90FA/ACCFIN 2002)
申请条件
综合排名：No.23
学术要求：GPA：75~80%
语言要求：IELTS：6.0(单项不低于5.5)
学费：£16,450
会计学和金融一直都是留英学子的专业首选，而英国许多大学的金融与会计专业，都有相关的ACCA免考科目资格，最多可达9门，这也是许多学生一心向往的重要原因。
如果你的学校“不幸”错过了ACCA免考资格，那么将会有三大部分的课程和考核在等着你
1
第一部分
第一部分为基础阶段，主要分为知识课程和技能课程两个部分。知识课程主要涉及财务会计和管理会计方面的核心知识。技能课程共有六门课程，广泛的涵盖了一名会计师所涉及的知识领域及必须掌握的技能。
2
第二部分
第二部分为专业阶段，主要分为核心课程和选修(四选二)课程。该阶段的课程相当于硕士阶段的课程难度，是对第一部分课程的引申和发展。该阶段课程引入了作为未来的高级会计师所必须的更高级的职业技能和知识技能。选修课程为从事高级管理咨询或顾问职业的学员，设计了解决更高级和更复杂的问题的技能。
3
第三部分
想要拿到ACCA证书，必须在完成第一、第二部分考试后，并在积累了一定工作经验后，才能继续第三部分的考核：培养学员以专业知识对信息进行评估，并提出合理的经营建议和忠告。通过以上三个部分的考试后，才能拿到ACCA证书。还不知道自己的专业是否有免试科目，戳：ACCA免试查询
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