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備考信息
今年9月起,戰略專業選修科目(包含AFM、APM、ATX、AAA)的考試大綱將進行調整:
1、職業技能(ProfessionalSkills)分值將調整至20分(原先為4分),分值會分布在考題中:
第一道大題的professional marks 變為10分,后面兩道題的professional marks各5分。
選修科目要求的職業技能與目前SBL科目所要求的職業技能類似,但也有稍許的不同。
Professional skills in the Options exams主要涉及以下四個方面:
● Communication 溝通能力
● Commercial acumen 敏銳的商業頭腦
● Analysis and evaluation 分析和評估能力
● Scepticism (and judgement)* 職業懷疑態度(判斷)
官方對于這四個方面詳細要求如下:
Communication
● Inform
● Persuade
● Clarify and simplify
In summary, this means candidates have to express themselves clearly and convincingly through the appropriate medium, while being sensitive to the needs of the intended audience. This means responding in a professional manner and adhering to any specific instructions made.
Commercial acumen
● Demonstrate awareness
● Recognise key issues and use judgement
● Show insight
In summary, this means candidates have to show awareness of the wider business environment and external factors affecting the business and use commercially sound judgement and insight to resolve issues, exploit opportunities and offer valid advice and realistic recommendations.
Analysis and evaluation
● Investigate
● Consider
● Assess and apply
● Appraise
In summary, this means candidates firstly have to thoroughly investigate and research information from a variety of sources and logically process it with a view to prioritising activities and arriving at an appropriate conclusion or recommendation. This analysis should form part of a comprehensive evaluation of a matter where candidates have to carefully assess situations, proposals, and arguments in a balanced and cogent way, using professional and ethical judgement to predict future outcomes and consequences as a basis for sound decision-making.
Scepticism (and judgement)*
● Explore
● Question
● Challenge and critically assess
In summary, this means candidates have to explore, question and challenge information and views presented to them, identifying if all information is available or whether there may be underlying bias, to fully understand business issues and establish facts objectively, based on ethical and professional values.
*Scepticism is being expanded to include judgement for Advanced Audit and Assurance only, as it is a defined requirement for auditors.
↓ 點擊科目查看科目細則 ↓(ATX官網未公布) | ||
AAA | APM | AFM |
2、考試形式不變,仍為三道案例題,一道50分,二道各25分;
因此職業道德與專業技能模塊(EPSM)至關重要。查看EPSM課程>>在6月和9月考季的科目選擇方面,請慎重考慮。如果之前已經參加過選修科目的考試,建議盡量在6月考季一鼓作氣,結束戰斗。
ACCA備考之戰已經打響,想要贏在起跑線,三步要走好!如果你每天學習時間緊張或者基礎比較薄弱,建議早做準備~
你的備考基礎打得如何,直接影響著后面的習題強化和沖刺階段的學習效果。所以在前面的基礎學習階段,要踏實學基礎,后面才能走得更穩。
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學知識要和練題相結合,通過做題檢查自己的學習漏洞,能夠幫你更高效地找出知識體系當中的缺漏。不管是BPP練習題還是歷年考題,都要重視起來,做錯的題目要回歸教材,反扣知識點。下載ACCA歷年試題>>
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