2016年ACCA&F4—F9考纲变化
以下是ACCA考纲变化(F4—F9)
ACCA FUNDAMENTALS LEVEL (SKILLS MODULE)
STRUCTURAL CHANGES TO THE SKILLS MODULE EXAMS
From September 2016, CBE versions of the Skills exams (including F6
UK only) are being phased in, in addition to paper delivery.
Further details relating to CBE will be released in April 2016. The
paper exam structure will also change in September 2016.
Section A will continue to be automatically marked but will make
use of a wider range of objective test question types in addition
to multiple-choice currently available. A new section of OT cases
will be introduced. Each case in this section will be a single
scenario against which there will be five objective test questions.
There will continue to be a long questions referred to as
constructed response questions, but here CBE students will be using
word processing and spreadsheet tools in which to construct their
responses instead of pen and paper. This constructed response
section will continue to be expert (human)
The following is a summary of the current versus new format for F5
to F9 exams with effect from September 2016.
paper format
Future CBE and&
paper format
& 20 x 2 mark MCQ
& 3 x 10 mark CR**
& 2 x 15 mark CR**
&&15 x 2 mark OT*
&&3 x 10 mark OT* case
&&2 x 20 mark CR
&&15 x 2 mark MCQ
&&4 x 10 mark CR
&&2 x 15 mark CR
&&15 x 2 mark OT*
&&3 x 10 mark OT* case
&&1 x 10 mark CR
&&2 x 15 mark CR
&&8 x 2 mark MCQ
&&4 x 1 mark MCQ
&&4 x 10 mark CR
&&2 x 20 mark CR
&&3 x 10 mark OT* case
&&1 x 30 mark CR
&&2 x 20 mark CR
* Paper exams will only use MCQ objective test items
** The current F7 CR question section has two questions of 15 marks
each and one question of 30 marks
SYLLABUS CHANGES TO THE SKILLS MODULE EXAMS (F4&F9)
There have been a number of changes to the syllabuses of the Skills
module exams, which are detailed below.
F4, CORPORATE AND BUSINESS LAWThe main areas that
have been clarified in the syllabus are shown in Table 1 below.
Table 1 & Amendments to F4 (ENG)
Section and subject area
Syllabus content
B3b) Breach of contract and
The remedies available in common law for breach of contract
B4c) The law of torts and
professional negligence
The concept of vicarious liability
C2f) Dismissal and redundancy
The operation of the rules relating to redundancy
F1a) Company directors
Shadow directors
F1d) Company directors
The controls imposed by statute over dealings between directors and
their companies, including loans
The areas where there have been additions to the syllabus are shown
in Table 2 below.
Table 2 & Additions to F4 (ENG)
Section and subject area
Syllabus content
D4c) The formation and
constitution&of a company
The system of streamlined company registration
D4d) The formation and
constitution&of a company
The confirmation statement and the register of people with
significant control
There have been no deletions from the syllabus.
F5, PERFORMANCE MANAGEMENTThese are the changes to
the syllabus and these are summarised in Table 3 below.
Table 3 & Changes to the F5 exam
Section and subject area
Syllabus content
C1 Budgetary systems and types of budget
C1 is now combines the previous C1 and C2 and as a result the
learning outcomes have been re-ordered
Learning outcomes C1g and C1h were previously C8d and C8f
C1f is a new learning outcome focused on beyond budgeting
C2 Quantitative analysis in budgeting
Previously was C3 but no change to content
C3 Standard costing
Previously was C4 but no change to content
C4 Material mix and yield variances
Previously was C5 but no change to content
C5 Sales mix and quantity variances
Previously was C6 but no change to content
C6 Planning and operational variances
Previously was C7 but no change to content
C7 Performance analysis
Previously was C8 and titled ‘Performance analysis and behavioural
aspects’. C8d and C8f have been moved to C1 and as a result the
learning outcomes have been reordered
F6 (UK), TAXATIONThe main additions to the F6
syllabus are given in Table 4 below.
Table 4 & Additions to F6 (UK)
Section and subject area
Syllabus content
B2 & Income from employment
New part (j) on the circumstances in which real time reporting late
filing penalties will be imposed on an employer and the amount of
penalty which is charged added
B2 & Income from employment&Excluded
The reduced charge applicable to zero emission company vans
B3 Income from self-employment &Excluded
Knowledge of the new annual investment allowance limit of &200,000
from 1 January 2016
B4 Property and investment income &Excluded
The additional ISA allowance for a surviving spouse or registered
civil partner
Help-to-buy
B5 The comprehensive computation of taxable income and income tax
liability &&Excluded
The higher personal allowance available for people born before 6
April 1938.
B5 The comprehensive computation of taxable income and income tax
New part (c) on the transferable amount of personal allowance for
spouses or civil partners added
B6 National insurance contributions for employed and self-employed
persons &Excluded
The exemption from employer’s class 1 NIC in respect of employees
aged under 21
B7 The use of exemptions and reliefs in deferring and&minimising
income tax liabilities &&Excluded
The anti-avoidance annual allowance limit of &10,000 for pension
contributions
transitional rules affecting the annual allowance for pension
contributions for the tax year 2015&16
E4 The comprehensive computation of corporation tax liability
&&Excluded
The tax rates applicable to periods prior to financial year
F2 The computation of VAT liabilities
New part (a) on the calculation of the amount of VAT
payable/recoverable added for clarity
The main areas that have been deleted from the syllabus are shown
in Table 5 below.
Table 5 & Deletions from F6 (UK)
Section and subject area
Syllabus content
B2 Income from employment
The exemption where an employer pays for medical treatment removed
from excluded topics as now examinable.
E4 The comprehensive computation of corporation tax liability
The implications of receiving franked investment income removed
from the syllabus
E5 The effect of a group corporate structure for corporation tax
The definition of an associated company and the effect of having
associated companies for corporation tax purposes removed from the
The main areas that have been amended the syllabus are shown in
Table 6 below.
Table 6 & Amendments to F6 (UK)
Section and subject area
Syllabus content
B4 Property and investment income
'Individual savings account (ISA)' substituted for 'New individual
savings account (NISA)' in part (g)
F7, FINANCIAL REPORTING
Note of significant changes to F7 study guideThe
main areas to be added or deleted from the syllabus from that date
are shown in Table 7 and 8 below.
Table 7 & Additions to F7&
Table 8 & Deletions to F7&
Distinguish between the primary aims of not-for profit and public
sector entities and those of profit oriented entities
This learning outcome is now incorporated in section C4 of the F7
Discuss the extent to which International Financial Reporting
Standards (IFRSs) are relevant to specialised, not-for-profit and
public sector entities
F8, AUDIT AND ASSURANCE
The main areas that have been changed in the syllabus are shown in
the Table 9 below.
Table 9 & Amendments to F8
Section and subject area
Syllabus content
New A3d) New outcome covering evaluation of corporate governance
practices and recommendations for improvements
A3d) Evaluate corporate governance deficiencies
and& provide recommendations to allow compliance
with international codes of corporate governance (2)
A6b) and A6c) Outcomes regarding outsourcing have been combined
A6b) Explain outsourcing and the associated advantages and
disadvantages of outsourcing the internal audit function (1)
B1a) Outcome extended to specifically refer to continuance
B1a) Discuss the requirements of professional ethics and ISAs in
relation to the acceptance/continuance of audit
engagements&(2)
New B1e) New outcome covering quality control procedures as ISA
220,&Quality
Control for an Audit of Financial
Statements&will now be an examinable document
B1e) Explain the quality control procedures that should be in place
over engagement performance, monitoring quality and compliance with
ethical requirements (2)
D1a) amended to reflect the new assertions as per ISA 315 (Revised)
as detailed in IAASB’s Addressing Disclosures in the Audit of
Financial Statements & Revised ISAs and Related Conforming
amendments
D1. Financial statement assertions and audit evidence
a) Explain the assertions contained in the financial statements
about:&(2)
(i)&Classes of transactions and events and related
disclosures
(ii)&Account balances and related disclosures at
the period end
E4a) Outcome amended to refer to overall review to ensure
sufficient appropriate evidence
E4a) Discuss the importance of the overall review in ensuring that
sufficient, appropriate evidence has been obtained (2)
E5a) Outcome amended to better reflect the new requirements of ISA
700,&Forming
and Opinion and Reporting on Financial
Statements&and ISA
701,&Communicating
Key Audit Matters in the Independent Auditor’s Report
E5a) Identify and describe the basic elements contained in the
independent auditor’s report (1)
F9, FINANCIAL MANAGEMENTThere have been no syllabus
changes planned to F9 from September 2016.
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