ACA山东：ACA高级阶段内容详细概述（目的，结构和发展）

　　2014报考ACA的山东学员不要错过！！！ACA资格考试分两个阶段：专业阶段有12科考试，高级阶段有3科考试。高顿网校小编为大家一一介绍：ACA高级阶段概述（Aim、Structure and progression）。
 

　　The Advanced Stage of the ACA qualification is designed to ensure that students are able to integrate and apply their technical, professional and ethical skills in a variety of business environments.

　　The Advanced Stage has been constructed with the following aims:

　　to ensure that students are able to identify and evaluate a broad range of business issues and

　　communicate appropriate advice

　　to provide a greater focus on the provision of technical advice, whilst ensuring that the

　　business implications of the advice given is understood

　　to ensure the application of professional and ethical skills as well as technical knowledge

　　to improve financial and business analysis skills

　　to modernise the ACA qualification to reflect important emerging issues

　　to ensure business topics and the associated technical content covered in each of the modules is clear
 

　　There are three Advanced Stage modules: the Case Study and two underpinning technical integration modules. The two technical integration modules are Business Reporting and Business Change.
 

　　The Professional Stage consists of knowledge modules and application modules. The Knowledge modules introduce the core technical knowledge and skills required by a chartered accountant. The application modules further develop and assess practical application of technical knowledge and skills.

　　The technical knowledge acquired at the Professional Stage is developed to an advanced level and integrated in a broader range of business scenarios in the Advanced Stage technical integration modules. The application of technical knowledge in these modules requires an appreciation of the typical issues and problems facing businesses and their relationship to corporate reporting, assurance and taxation. A greater depth of business and financial analysis will be required to understand the implications and risks arising from the business issues.

　　New technical topics are introduced in the technical integration modules, reflecting students’ greater financial and business awareness and their emerging proficiency and ability to integrate knowledge and skills both within and across technical subjects. Students will be required to use more complex financial instruments in business finance and risk management for example.

　　Students will also be required to apply professional skills in the technical integration modules. These professional skills are then examined to a greater extent in the final ACA module: the Case Study.

　　This module requires higher level cognitive skills, analytical and evaluative skills and emphasises the importance of communication and articulation skills.
 

　　高顿网校小编寄语：四分学识智，三心细耐恒，二成应试法，一片平常心。

 

 

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