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What do the big four accounting firms always say ac and aa mean?

I guess you are talking about ACCA.

acca

Introduction

ACCA (The Association of Chartered Certified Accountants) Accountants (ACCA for short) was founded in 1904. It is currently one of the largest and most influential professional accounting organizations in the world. It is also the accounting professional group with the fastest development and internationalization in operation. At present, branches, offices and liaison offices have been established in all major countries in the world. There are more than 300 test centers in more than 160 countries, with more than 250,000 students and members. The ACCA curriculum is comprehensive, complete and advanced, and has been adopted by the United Nations as the blueprint for global accounting courses.

Since 1990, ACCA has actively participated in the training of Chinese accounting professionals. Currently, 13 test centers have been opened in 12 cities across the country, and more than a thousand students take the ACCA exam every year. The eleven cities are: Shanghai, Beijing, Tianjin, Wuhan, Dalian, Guangzhou, Shenzhen, Changsha, Nanjing, Fuzhou, Chengdu and Shenyang. ACCA has also opened training courses in cooperation with local universities in Shanghai, Tianjin, Wuhan, Dalian and Guangzhou to sponsor and tutor students to take ACCA course examinations. There are now more than 10,000 students and more than 1,000 members across the country.

Members

ACCA is a statutory accounting qualification in the UK, Europe and many major countries. Its members can become practicing accountants and partners of accounting firms. Licensed by law to engage in professional accountant work such as auditing, taxation, bankruptcy enforcement and investment consulting. As an internationally recognized professional accountant, our members hold leadership positions in governments, public institutions and various industries such as financial directors, general managers and directors.

How to obtain ACCA membership

To become a member of ACCA, students must pass fourteen ACCA professional examinations and obtain three years of financial and accounting-related work experience. These three years of relevant work experience can be accumulated before, during, or after the exam, and are not limited to region, industry, company/institution nature, etc.

How to obtain a degree

Undergraduate degree:

According to the credit mutual recognition agreement reached between ACCA and Oxford Brookes University, after passing the first 9 courses of ACCA, submit a After passing the thesis, you can obtain an undergraduate degree in applied accounting from the school.

Master's degree:

London College of Accountancy www.londoncollege.org.cn cooperates with Anglia Ruskin University in [Cambridge] (original name: Anglia Ruskin University Anglia Polytechnic University APU is a university certified by the Foreign Supervision Network of the Ministry of Education of China. It has a history of 150 years and is the largest comprehensive institution of higher learning in the east of England. Its business school is the largest business school in the UK. One. It is the IELTS test center in Cambridge.) The two schools jointly offer a master's degree program in applied accounting (Applied Accounting). They provide ACCA graduates with a large scholarship of 7,200 pounds in tuition fees. The master's degree in accounting only costs 1,500 pounds (approximately RMB). 20,000 yuan), after obtaining the master's degree, the British Home Office will directly grant a 2-year British work visa.

Examination time: June and second week of December every year

Examination courses: fourteen (textbooks and exams are all in English)

Examination application Procedure

1. Admission Qualifications

a) Applicants with a college degree or above recognized by the Ministry of Education can register to become official ACCA students.

b) Students from higher education institutions recognized by the Ministry of Education who have successfully passed all first-year course examinations and are over 18 years old can register to become official ACCA students.

c) Applicants who do not meet the above registration qualifications and are over 21 years old can apply for membership through the Adult Examination (MSER) ??route. This pathway allows students to study as ACCA off-campus students. As long as they pass the F2 and F3 courses in four consecutive exams in the first two years, they can continue to take other courses as a formal student.

2. ACCA’s exam exemption policy for Chinese students

a) Students with a college degree or above recognized by the Ministry of Education can be exempted from taking two courses when registering

< p>(1.3 and 2.1). Students with relevant degrees/academic qualifications (accounting, management, computer, legal majors and MBA) can be exempted from taking 2-5 courses after specific evaluation.

b) Students who have passed all 6 exams of the Chinese Institute of Certified Public Accountants will be exempted from the 6 courses (1.1-1.3, 2.2 and 2.3).

c) All courses in Part III are not exempt from examination.

Registration deadline: December 15th every year (take the exam in June of the following year)

July 31st every year (take the exam in December of the same year)< /p>

3. Documents required to be submitted when registering:

(Please prepare selectively according to your personal situation. If you have any questions, please call ACCA Shanghai Office or other nearby ACCA offices. News. )

· Original, photocopy, and *translation of ID card.

· Educational qualification/degree certificate (college students are required to submit a certificate of enrollment issued by the school and a transcript of all first-year course examinations that passed the exam) originals, copies, and *translated copies.

· If you are majoring in management, computer, law or MBA, please submit the original, copy and *translation of your transcript (stamped with the official seal of the school).

· Original, photocopy, *translated copy of English proficiency certificate (CET-6, TOEFL 550, GMAT 550 or ITES 6.5 or above).

· A two-inch photo.

· Bank draft for registration fee of £66, payable to "The Association of Chartered Certified Accountants". Please check the spelling of the bank draft payee. If it is spelled incorrectly, the money order will be invalid.

· Submit the completed registration application form and complete certificate materials to the Shanghai office for review and processing.

Please note for registration by non-Shanghai students:

If non-Shanghai students are planning to register at the nearest Shanghai office, please call the ACCA Shanghai office to obtain a registration form and fill it out The completed registration application form and the following materials can be sent to the Shanghai office for review and review.

You do not need to submit the originals of the following documents, but you need to submit a copy with the official seal. This copy must also have the signature and signature of the general manager or HR manager of your company:

"Certified true copy by *name *job title". (*Note: Fill in the name and position of this manager)

(Please prepare selectively according to your personal situation. If you have any questions, please Please call ACCA Shanghai Office or other nearest ACCA offices for information)

4. Application for examination subjects

ACCA Student Association will accept the application about 1-2 months before each examination. According to the ACCA UK exam registration notice, students can choose the exam subjects and exam location according to relevant rules and personal preparation.

Exam courses:

From December 2001, the ACCA exam syllabus, the new syllabus mainly emphasizes that students master core professional knowledge and first become accountants who are competent in business; it also requires knowledge To become general talents, they must also master strategic financial management skills and adapt to the development of modern business. ***Fourteen exam papers are divided into three parts.

■ Part One. It mainly involves basic accounting principles, the role of financial information and major issues in the management field. The specific courses are:

1.1 Preparing Financial Statements

1.2 Financial Information and Management Financial Information for Management

1.3 Human Resource Management Managing People

■ Part Two. Covers the core professional skills that professional accounting personnel should possess, introduces the legal environment of business operations, and strengthens key skills in accounting. The specific courses are:

2.1 Information Systems

2.2 Corporate and Business Law

2.3 Business Taxation

2.4 Financial Management and Control

2.5 Financial Reporting

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2.6 Audit and Internal Review

■ Part Three. Focusing on the role of financial personnel in corporate strategic management, students are trained to evaluate information with professional knowledge and put forward reasonable business suggestions and advice within the framework of professional ethics. The introduction of optional courses allows students to choose courses according to the nature of their work (professional practice or financial management), thereby strengthening knowledge in related fields.

The specific courses are:

Choose two of the following four courses:

3.1 Audit and Assurance Services

3.2 Advanced Taxation

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3.3 Performance Management

3.4 Business Information Management

The following three courses are core courses:

3.5 Strategic Business Plan and Develop Strategic Business Planning and Development

3.6 Advanced Corporate Reporting

3.7 Strategic Financial Management Strategic Financial Management

New syllabus for 2007, structurally , the new course is more flexible. Students can choose appropriate test papers according to the nature of their work in the third part of the exam, making learning closer to their personal career development needs. The specific subjects of the exam are as follows:

F1 Accountant in Business (AB)

F2 Management Accounting (MA)

F3 Financial Accounting ( FA)

F4Corporate and Business Law (CL)

F5 Performance Management (PM)

F6 Taxation (TX)< /p>

F7/Financial Reporting (FR)

F8/Audit and Assurance (AA)

F9/Financial Management (FM)

P1/ Professional Accountant (PA)

P2/Corporate Reporting (CR)

P3/Business Analysis (BA))< /p>

P4/Advanced Financial Management (AFM)

P5/Advanced Performance Management (APM)

P6/Advanced Taxation (ATX )

P7/Advanced Audit and Assurance (AAA)

Exam rules:

a) The exam is held in June and December every year held. After students register, they will receive ACCA exam registration notices in February and March/August and September. Students can choose the subjects and exam locations according to the following exam rules and personal preparations.

b) Students must apply in the order of subjects, with a maximum of four subjects at a time. Each exam lasts three hours, and the passing score is 50 points, with a perfect score of 100 points.

c) Students must complete all examination papers within 10 years after registration.

In order to enable students to apply what they have learned, ACCA has added optional courses on taxation and law for students from different countries.

Since 1998, Chinese students can take exams in Chinese taxation and law (including legal structure and tax structure), and they can also take exams in British taxation and law. The choices and qualifications obtained are the same as those in the UK and other countries. .

In addition, ACCA has international accounting standards and British accounting standards for students to choose from. The courses involved include accounting structure, auditing structure, accounting and auditing practice and financial reporting environment.

Learning methods

Students can use self-study textbooks to study on their own

Participate in ACCA training courses

ACCA has written excellent guidelines for students with different learning backgrounds. Various teaching materials with rich reference value and detailed content enable students to fully master the knowledge in studying and preparing for exams.

Textbooks include: ACCA self-study courses, textbooks, examination questions and answers, key points, etc.

ACCA’s other courses in China

DipFM (Diploma in Finance & Management)

Mainly suitable for managers, such as marketing managers, engineers, personnel, and sales Managers, etc., this course provides financial and management training to managers to help them improve their financial understanding and management level.

The admission qualification requirements and procedures are the same as those for the ACCA professional examination.

The four courses of DipFM are:

Module A

1. Interpretation of Financial Statements

2. Performance Management Performance Management

Module B

3. Financial Strategy Financial Strategy

4. Risk Management Risk Management

Exam time and location and ACCA The professional exams are the same.

The basic language of the exam and its teaching materials is English.

There is no time limit for completing the exam. Students can choose to take four subjects in the same exam or apply for each subject at their own pace. Those who pass all courses can be awarded the internationally recognized DipFM qualification by ACCA.

Learning method: ACCA has specially written and published DipFM self-study textbooks for students to study on their own, including a full set of DipFM courses, exercises, standard answers, professional vocabulary explanations, etc.

Price :

1£ (pounds sterling) is approximately equal to 11.2 yuan

Remarks on fee type and amount

Initial registration fee £66 one-time

The annual fee is £66 and will be paid from the next year after registration

Examination fee/exam-free fee***£860, specifically: An examination-free course requires an examination-free fee, which is equal to the examination fee; make-up examinations need to be paid separately The fee is the same as the examination fee.

Examination fee standard for June 2009 (for the new syllabus)***£860

Knowledge stage (3 subjects)£50/door (***£150)

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Skills stage (6 courses) £60/course (***360)

Professional stage (5 courses) £70/course (***350)

Book fee BPP Kaplan

Domestic printed genuine textbook ¥220 ¥360

Exercise book ¥130 ¥210

Booklet ¥60 ¥120

Advantages of obtaining ACCA qualifications

ACCA membership is widely recognized internationally, especially by EU legislation and company laws in many countries. Therefore, with ACCA membership, you have a "pass" for employment around the world.

■ ACCA’s courses are developed and designed based on the actual requirements of the current business society for accounting personnel, paying special attention to cultivating students’ analytical abilities and decision-making and judgment abilities under complex conditions. Systematic, high-quality training provides students with real talents and practical learning. After graduation, students can adapt to various environments and gradually become senior financial management experts with comprehensive management qualities.

■ ACCA members can engage in financial and financial management work in financial departments of industrial and commercial enterprises, audit/accounting firms, financial institutions and finance and tax departments. Many members hold senior positions (financial manager, financial director, CFO, and even president and CEO) in major companies around the world.

Compilation of Frequently Asked Questions

1. How difficult is the ACCA exam? What's the pass rate?

The difficulty of the ACCA exam is based on the difficulty of the British university degree exam. Specifically, the difficulty of the first and second parts is equivalent to the difficulty of the exam for the senior bachelor's degree course. The difficulty of the third part is The exam is equivalent to the final stage exam for a master's degree. Each exam in the first part only tests the knowledge contained in this course, focusing on laying the foundation for the theories and skills to be used in the practical courses in the latter two parts. In addition to the content of this course, the second part of the exam will also test some knowledge from the first part, focusing on cultivating students' analytical skills. The third part of the exam requires students to comprehensively apply the knowledge, skills and judgment they have learned. Not only the content of previous courses will be tested, but the content of adjacent subjects will also be tested.

The global passing rate for a single subject is basically around 30-40%, and the passing rate for Chinese students is 50-60%.

2. When will the exam be held? Do you need to pass fourteen courses in one go?

Examinations are held twice a year, in early June and early December. For each exam, fourteen courses are arranged, and students can take the exam no matter which stage they pass. Each student is allowed to apply for up to 4 subjects at a time.

3. What is the English proficiency required to take the ACCA exam? Can I register without proof of English proficiency?

Since the ACCA professional qualification examination has unified standards around the world, and the textbooks, test papers, and answers are all in English, it is best for students to have an English proficiency level of around CET-6. Of course, this also varies from person to person. Therefore, it is recommended that students who want to apply go to the representative office to read the teaching materials, and then check the previous examination questions on the ACCA website, and then decide whether to apply.

To learn about the test questions, you can visit the ACCA official website. Please choose a course (such as Paper1.1), and then select the corresponding column as needed (such as Past Question Papers (past question papers), Past Answer Papers (previous test questions answers), Pilot Question Papers (new syllabus mock test questions), Pilot Answer Papers (new syllabus mock test answers), etc.) and just open it.

Since 2001, ACCA has no strict requirements on the English proficiency of those who apply for the ACCA professional qualification examination, that is, it does not require an English proficiency certificate. As long as the applicant believes that his or her English proficiency is competent for the ACCA examination, Can. However, if students choose to participate in the Oxford Brookes University degree program when registering (that is, they hope to apply for the university's Bachelor of Science in Applied Accounting after passing the first 9 courses), they should provide proof of English proficiency recognized by ACCA as required by the university. , such as CET-6, TOEFL, GMAT or IELTS certificates, etc. Failure to submit proof of English proficiency when registering will affect the exemption subjects you may have originally obtained.

4. Do the required fees need to be paid in one go?

No, you only need to pay the registration fee (according to the current year's fee standard) when registering, and you will pay it item by item when you receive payment notices from ACCA (such as exemption fees, annual fees, and examination fees).

5. Do all fees need to be paid in pounds sterling?

Registration fees, annual fees, examination fees, exemption fees and administrative fees for applying for a degree at Oxford Brookes University need to be paid in pounds sterling: you can pay by bank draft or credit card for international settlement.

Bank drafts can be processed in foreign exchange or RMB.

To apply for a bank draft in RMB, you need to go to the local branch of the Bank of China where your account is located. Specifically, you need to submit three types of documents to the bank: the completed registration form or original exam registration form, ID card, and unit introduction. letter. Please consult your local bank for details.

The procedure for using foreign exchange to process bank drafts (US dollars, British pounds, Hong Kong dollars, etc.) is relatively simple. You only need to bring the equivalent amount of foreign exchange to a bank branch or branch to process a British pound draft.

6. If I continue to take the ACCA exam after going abroad, will my previous results be recognized?

Admit it. Students' test scores are valid for 10 years after registration. After registration, each student will have a unique registration number, which can be used to change and choose the test center that suits them at any ACCA test center around the world. No matter where students take the exam, their results will be recorded in the ACCA student system and will be valid for ten years.

7. What is the degree? What does "honor" mean?

ACCA established a partnership with Oxford Brookes University in 2000, giving students the opportunity to obtain a Bachelor of Science (Honours) in Applied Accounting from the school while studying ACCA professional qualifications. . Oxford Brookes University was ranked first among new universities by The Times in 2000 for the fifth consecutive time. The University's BSc (Hons) Applied Accounting* is highly regarded for its thorough consideration of the accounting profession, practical work and the financial requirements of employers. After passing the nine-course examination of ACCA Part I and II, students will have the opportunity to obtain the above-mentioned bachelor's degree by submitting a research and analysis report and a major competency statement to the school for evaluation. This degree is equivalent to a degree obtained by studying in the UK.

* Note: An honorary degree is an unconventional academic qualification awarded to an individual as a decoration rather than through matriculation and years of study. The recipient may receive a scholarship from a school where he or she has never attended. Degrees can be divided into bachelor's, master's and doctoral degrees. The last kind is the most common and is usually given to welcome visitors on grand occasions.

8. Do relevant Chinese authorities recognize ACCA qualifications? If you don't admit it, what's the use of taking the exam?

Currently, Chinese law does not recognize ACCA membership, that is, ACCA members cannot sign audit reports of Chinese companies on behalf of CICPA members. However, ACCA membership is widely recognized internationally, in particular by EU legislation as well as many national company laws. Members of ACCA can engage in financial and financial management work in the financial departments of industrial and commercial enterprises, audit/accounting firms, financial institutions and finance and tax departments. Many members hold senior positions in large companies around the world (financial managers, financial directors, CFOs and even presidents and CEOs). ), many ACCA members in mainland China have also held important positions in many large companies.

ACCA (Air Conditioning Contractors of America)

The American Air Conditioning Association is the largest HVACR professional organization in the United States. They have 4,000 personnel with separate divisions on every continent in the United States.

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