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1、ACCA：2011年考試新大綱變化ChangestothequalificationRelevanttoallACCAqualificationpapers GarethOwen，ACCAqualificationsdevelopmentmanager，explainstheplannedupdatestotheACCAQualificationsyllabustakingplacein2011aspartofaprocessofcontinuoussyllabusimprovement.Thisarticl
2、esummarisestherationaleforthelatestqualificationdevelopments，indicatingwhichsyllabusesareaffectedandwhen，outliningspecificallywhichareasarebeingamendedandwhy. ThelastmajordevelopmentoftheACCAQualificationwasintroducedinDecember2007.Thequalificationwasbrough
3、tuptodateandrestructuredtomeetemployer，studentandlearningproviderneedsatthetimeandtocomplywithIFACInternationalEducationStandardsandotherregulatoryrequirements.Thesechangeswereintroducedtoincreasetherelevanceofthequalificationinthemarketandtakeintoaccountthe
4、resultsofanextensiveprogrammeofconsultationwithACCA’skeystakeholders. WitheffectfromJune2011，theACCAQualificationwillundergofurtherdevelopmentandupdating，ratherthananymajorstructuralchange，ensuringthatthequalificationcontinuestoevolveandadapttothelatestbusi
5、nessandaccountingsectorneeds. Theselatestchangesarebeingintroducedtoupdatethesyllabuscontent，toensurethattheACCAQualificationcontinuestocomplywiththeappropriateregulatorystandards，toimprovethearticulationbetweenrelatedsyllabusesandtoreflecttheviewsofourkeys
6、takeholders. Summaryofchanges Asmentionedabove，therewillbenomajorstructuralchangestotheACCAQualificationassessmentorinrespectofrulesrelatingtoregistration，progressionorexemption.Neitherwilltherebeanysignificantchangestothestructureoftheexams，apartfromtheKn
7、owledgemodulepapers，whichwillbestructureddifferentlyfromDecember2011. PleasealsonotethatanewexamtimetablewillapplyfromDecember2011.Furtherdetailsofthiswillbepublishedlateronthisyear. MostoftheACCAQualificationsyllabuseswillbeaffectedtoagreaterorlesserexten
8、t.Thesechangesareexplainedbelow. fundamentalKnowledgemodule（December2011） FromDecember2011，amendedsyllabusesandadifferentexamstylewillbeintroducedforPapersF1，F(xiàn)2andF3.Agreatervarietyoflongerand
