ACCA考试成绩有效期限从10年变为7年，所产生的影响有哪些？

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　　众所周知，ACCA（特许公认会计师公会）于今年正式对ACCA考试科目的成绩有效期作出了重要调整。根据以前的规则，ACCA学员必须在首次注册报名开始10年内通过所有科目考试，否则会被注销其学员资格。而现在新规则出来了，F阶段成绩永久有效，P阶段从通过第一门P阶段科目考试之日算起，有效期为7年。

　　那么ACCA为什么要做出这样的调整呢？

　　ACCA调整考试有效期的原因：

　　ACCA have listened to feedback from employers and students and are making the changes as a result of this.

　　ACCA倾听了来自雇主和学员的反馈，并据此做了调整。

　　ACCA 10 year rule does not take into consideration that ACCA students can start at different levels of the exams.Depending on prior qualifications and exemptions awarded,we allow all students–irrespective of what level they start the exams–10 years to complete the exams.This means some students have 10 years to complete the five exams at Professional level if they have completed a relevant and accredited accounting and finance degree and some students have 10 years to complete 14 exams if they are starting with the minimum entry requirements and have no exemptions.At ACCA we want to be fair and provide the same opportunities to all our students.

　　目前采用的“十年期限规则”并不考虑学员在开始参加ACCA考试时属于何种程度，即不论学员之前的专业资格程度、是否获得免试，所有学员、无论开始考试的程度，都有十年的时间完成所有考试。也就是说，如果学员已经完成了经免试认可的会计和财务学位，他们可以用十年的时间完成专业阶段的5门考试；如果学员仅满足最低的考试要求，并且无任何免试资格，他们则要在十年的时间里完成14门考试。ACCA希望考试以公平的方式进行，为所有学员提供同等的机会。

　　In addition,employers tell ACCA that a time limit is important.They value up-to-date knowledge and want reassurances that ACCA trainees and members have knowledge which is current and relevant to the workplace.Prompt completion of the exams demonstrates a commitment to becoming a professional accountant.You may also find many employers will have their own company policies for completing the exams within a certain time limit.

　　此外，很多雇主也向ACCA表示，设定一个时限很有必要。雇主都很看重知识的时效性，希望ACCA学员和会员都能掌握符合职场需求的最新知识。尽快完成考试也体现出学员有志于成为一名专业会计师的决心。您也许也会发现，很多雇主都在公司政策中对考试完成时间设定了一定的期限。

　　考试时限有哪些变化？

　　Under the current rules,students are removed from the register if they have not completed the exams within 10 years of their initial registration date.

　　根据目前的规则，学员必须在首次报名注册后10年内通过所有考试，否则将注销其学员资格。

　　Under the new rules a seven year time limit will be introduced at the Professional level.Therefore,there are no time limits for passing the Foundation level exams as part of Foundations in Accountancy or for taking exams F1-F9 at the Fundamentals level of the ACCA Qualification.However,we do strongly recommend students take exams on a regular basis as this increases the chances of success.

　　根据新规则，专业阶段考试的时限将为7年。因此，国际财会基础资格(Foundations in Accountancy，简称FIA)的考试以及ACCA资格考试的基础阶段F1-F9考试将不再有通过时限。不过，我们强烈建议学员定期参加考试，这样可以增加通过考试的机会。

　　Students will have seven years to pass the exams at Professional level(P1,P2 and P3 and two of the options paper P4-P7).If a student does not pass all the Professional level exams within seven years,they will lose any passes that were achieved more than seven years ago and will need to retake.The seven year time limit starts when a student passes their first Professional level exam.

　　学员有七年的时间通过专业阶段的考试(即P1、P2和P3，以及P4-P7中的任选两门)。如果学员不能在七年内通过所有专业阶段考试，超过七年的已通过专业阶段科目的成绩将作废，须重新考试。七年时限从学员通过第一门专业阶段考试之日算起。

　　新时限规则何时生效？

　　All current students on the register will have been given a last exam session date which is 10 years from when they initially registered.Under the new rules,if you have not completed the exams by your last session date you will not be removed from the register.However,you will lose any passes you may have achieved at the Professional level if you passed them more than seven years ago so these exams will have to be retaken.All Professional Level exams must be passed within a 7 year period.

　　所有目前已注册学员的最后一次考试时间为其首次注册后的第10年。在新规则下，如果最后一次考试日期前没有通过所有考试，学员资格不会被注销，但其7年前通过的所有专业阶段考试都将作废，须重新考试。所有专业阶段考试必须在7年内通过。

　　If you are currently doing the Professional level,have passed your first Professional level examination prior to 2011 and do not anticipate completing the Professional level prior within your last exam session date–email us at students accaglobal.com.

　　如果您目前正在进行专业阶段考试，在2011年之前已经通过了第一门专业阶段考试，并且预计在最后一次考试日期前不能完成剩下的考试——请发邮件至students@ accaglobal.com。

　　关于ACCA新注册学员的有效期规定：

　　The new seven year time rule at Professional level will apply to any new students registering with ACCA who are given March 2016 as their first eligible exam session.

　　专业阶段考试的7年时限新规则将适用于所有在ACCA新注册并以2016年3月作为首次考试日期的新学员。

　　牛津布鲁克斯大学学位和时限：

　　Please note if you want to achieve the Oxford Brookes BSc degree in Applied Accounting,the degree must be completed within 10 years of your initial registration on the ACCA Qualification otherwise your eligibility will be withdrawn.This rule remains unchanged.

　　请注意，如果您想获得牛津布鲁克斯大学的应用会计理学学士学位，必须在首次注册ACCA资格考试后10年内完成该学位，否则，您的资格将被撤销。本规则保持不变。

　丨更多ACCA考试相关的问题，欢迎咨询中国ACCA考试网微信公众号：ACCA考试网（ID：china_acca），我们将竭诚为您解答。