2017年10月31日起，ACCA網站中的舊測試模塊就將全面下線，新道德與專業技能測試模塊全面啟動。原測試是免費的，更新后會收取60英鎊的費用。現階段咱們學員只要注冊成為了ACCA會員，即可以進行本模塊測試，所以在此建議咱們的學員盡快在更新前做此測試。

此測試是ACCA必修模塊，登錄ACCA官網后進入MyACCA賬戶即可開始測試。

1、主旨

專業會計師須具備的職業道德和專業技能。

使學生能更好的提高自己的工作效率并發現自己的職業潛力。

在戰略商業領袖考試（Strategic Business Leader）中有效展示專業技能。

2、具體內容

本測試分為以下六大模塊，每個模塊需花費3小時測試時間，其中有互動，有視頻講解，倒計時還有一個額外的整體考核案例。

現在ACCA官方正在考慮如何把這個模塊的內容融入到各個科目的授課中，而不是作為一項單獨的考核存在。

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以下是針對每個模塊，ACCA官方給出的詳細解析：

Section A: Ethics and professionalism

Applying the broad ethical and professional values, moral compass which underpins all the other professional skills and behaviours explored in the module and expected of professional accountants

Section B: Personal effectiveness

Recognising own responsibility and maximising the quality and quantity of work outputs and communicate and interact with others, making the most of the resources that are available.

Section C: Innovation and skepticism

Encouraging open mindedness and innovative thinking to create or suggest solutions recognising limitations and implementation issues that are respond to the problem, feasible and acceptable.

Section D: Commercial awareness, analytical and evaluation skill and problem solving

Making recommendations and inferences by viewing situations from different perspectives or sources; recognising the factors and opportunities that influence business success and understanding business processes, relationships, risks and costs.

Section E: Leadership and team-working

Recognising and applying the different types of leadership and traits adopted at or adapted to every level of an organisation to inspire, motivate, effectively and efficiently manage others.

Section F: Communication and interpersonal skills

Communicating effectively in the business environment (clients, customers, colleagues and external authorities), including recognising appropriate channels, geographical and cultural issues

Section G: Summative Assessment

Student is presented with a series of video clips about a situation based on several or all of the 6 units in an interactive exercised.

Student is faced with problems or issues which they have to identify, explore and respond to by coming up with solutions and ways to effectively deliver these solutions.

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