！2019年9月ACCA考試通過率變化

    2019年10月14日，9月份ACCA考試的成績與全球通過率正式對外公布。需要注意的是，在本次考季當中，全球共99，000多名學生總共參加了123，000多次考試，其中共有3，646名學生完成了倒計時的考試成為ACCA準會員。與以往的ACCA考試相比，本次考季共展示出了以下幾點變化：【各科目考試通過率請直接查看下方內容】

    1、2019年7月1日至9月30日期間，增加了51，269次考試，與截至2018年9月的同期相比增加了9%，這表明ACCA的考試需求一直處在持續(xù)增長之中。

    2、戰(zhàn)略商業(yè)報告是兩種新型考試之一，是2018年9月專業(yè)資格推陳出新的一部分，該考試啟動了戰(zhàn)略專業(yè)考試，其中也包括戰(zhàn)略商業(yè)領袖(SBL)。值得慶祝的是在本次考季當中，戰(zhàn)略商業(yè)報告考試的通過率是自2018年9月新教學大綱開始以來通過率至高的一次，這也說明了隨著ACCA課程的改革，其至主要、至核心的戰(zhàn)略課程已逐步被學員所理解和掌握。

    3、SBR和SBL同屬于新型考試，但SBL是一個創(chuàng)新的案例研究，它將技術、道德和專業(yè)技能結合在現(xiàn)實商業(yè)環(huán)境中，而戰(zhàn)略商業(yè)報告一科目當中，則高度重視了財務報告專家在評估利益相關方的需求以及所需的技能優(yōu)勢。

    4、另外還值得我們注意的是，高級審計和認證(AAA)在的考試中的通過率也有所提高。與SBR一樣，該考試旨在滿足監(jiān)管和商業(yè)環(huán)境要求，同時也具有道德立場，特別是對于希望獲得審計資格的學生來說。

    總體來說，本次增長的考試通過率充分突出了ACCA資格是如何讓人們做好準備來作為一個合格的、有道德的金融專業(yè)人員，為世界的會計職業(yè)做出貢獻的。

    ACCA戰(zhàn)略與發(fā)展執(zhí)行董事在評論考試結果時說:“我們對2019年9月的考試結果感到高興。在ACCA資格考試推陳出新的一年后，很高興在sbr考試中取得了迄今為止至好的成績。除了需要很強的會計技能，考試還強調會計道德和解決道德難題，反映了整個職業(yè)道德領導力的需要。”

    2019年9月ACCA全球考試通過率如下：

ACCA Qualification	Pass rate %
Applied Knowledge
AB - Accountant in Business	80
MA -  Management Accounting	63
FA - Financial Accounting	69
Applied Skills
LW  - Corporate and Business Law	85
PM  - Performance Management	41
TX  -  Taxation	51
FR  - Financial Reporting	46
AA  - Audit and Assurance	36
FM  - Financial Management	50
Strategic Professional - Essentials
SBL - Strategic Business Leader	49
SBR - Strategic Business Reporting	52
Strategic Professional – Options
AAA - Advanced Audit and Assurance	36
AFM - Advanced Financial Management	36
APM - Advanced Performance Management	31
ATX - Advanced Taxation	36

Foundations in Accountancy	Pass Rate %
ACCA Diploma in Financial and Management Accounting (RQF level 2)
FA1 – Recording Financial transactions	74
MA1 – Management Information	77
ACCA Diploma in Financial and Management Accounting (RQF level 3)
FA2  - Maintaining Financial Records	70
MA2 – Managing Costs and Finance	69
ACCA Diploma in Accounting and Business (RQF level 4)
FAB – Accountant in Business	76
FMA –Management Accounting	66
FFA – Financial  Accounting	64

    以上數(shù)據(jù)均來自ACCA全球官網(wǎng)，由正保會計網(wǎng)校整理編輯與發(fā)布，詳情可咨詢ACCA官方。如需了解或想更快報考ACCA，歡迎點擊下方按鈕申請預評估，我們將有專業(yè)的輔導老師為您提供注冊、報考等全方位指導服務。

 

More than 99,000 students around the world entered the September exam sitting, in which over 123,000 exams were taken. A further 51,269 exams were taken on demand between 1 July and 30 September 2019 - a 9% increase in exams taken when compared to the equivalent period to September 2018, showing the demand of ACCA continues to grow.

Pass rates for the Strategic Business Reporting (SBR) exam were the highest so far in this latest exam sitting since the new syllabus commenced in September 2018. SBR places a high priority on the skills required by financial reporting specialists in assessing the needs of stakeholders, as well as demonstrating technical excellence. SBR is one of two new style exams, part of the qualification re-design introduced in September 2018 which launched the Strategic Professional exams, which also include Strategic Business Leader (SBL). SBL is an innovative case study which integrates technical, ethical and professional skills in a real life business context.

Commenting on the latest exam results, Alan Hatfield, ACCA executive director strategy and development said: ‘We’re delighted with the September 2019 exam results. It’s very pleasing to have achieved the best results to date for the SBR exam, a year after its first introduction into the ACCA qualification. As well as requiring strong technical accounting skills, the exam emphasises ethics in accounting and resolving ethical dilemmas, reflecting the need for ethical leadership throughout the profession. The improved pass rate highlights how the ACCA qualification is preparing people for rewarding careers as qualified, ethical finance professionals, all contributing to the accountancy profession the world needs.

Notably the Advanced Audit and Assurance (AAA) had improved results in this latest exam session. As with SBR, the exam is designed to meet regulatory and business environment requirements, whilst also having an ethical stance, especially for students hoping to obtain the audit qualification. Following the Global Learning Providers Conference 2019, attended by learning providers worldwide, ACCA has enhanced its support for this and other exams.

‘Learning providers remain integral to our support to students’ continued Alan Hatfield. ‘Students attending ACCA approved learning providers combined with ACCA’s own resources have much stronger pass rates than those who do not. The learning of professional skills can be greatly enhanced by the use of our Ethics and Professional Skills module (EPSM) which is a compulsory component of the qualification. Completion of EPSM assists people in applying essential professional skills both in their exams and the workplace.’

A total of 3,646 students completed their final exams to become ACCA affiliates. ‘Our affiliate number is strong. ACCA has enhanced flexibility to ensure the journey to membership through completing the Practical Experience Requirement (PER) and EPSM are at a pace that suits the individual and their career goals’ Alan Hatfield concluded.

The ACCA Qualification rigorously tests the skills, abilities and competencies demanded of a modern day accountant, preparing students for a rewarding career as a qualified and ethical finance professional.