！2019年9月ACCA考试通过率变化

    2019年10月14日，9月份ACCA考试的成绩与全球通过率正式对外公布。需要注意的是，在本次考季当中，全球共99，000多名学生总共参加了123，000多次考试，其中共有3，646名学生完成了倒计时的考试成为ACCA准会员。与以往的ACCA考试相比，本次考季共展示出了以下几点变化：【各科目考试通过率请直接查看下方内容】

    1、2019年7月1日至9月30日期间，增加了51，269次考试，与截至2018年9月的同期相比增加了9%，这表明ACCA的考试需求一直处在持续增长之中。

    2、战略商业报告是两种新型考试之一，是2018年9月专业资格推陈出新的一部分，该考试启动了战略专业考试，其中也包括战略商业领袖(SBL)。值得庆祝的是在本次考季当中，战略商业报告考试的通过率是自2018年9月新教学大纲开始以来通过率至高的一次，这也说明了随着ACCA课程的改革，其至主要、至核心的战略课程已逐步被学员所理解和掌握。

    3、SBR和SBL同属于新型考试，但SBL是一个创新的案例研究，它将技术、道德和专业技能结合在现实商业环境中，而战略商业报告一科目当中，则高度重视了财务报告专家在评估利益相关方的需求以及所需的技能优势。

    4、另外还值得我们注意的是，高级审计和认证(AAA)在的考试中的通过率也有所提高。与SBR一样，该考试旨在满足监管和商业环境要求，同时也具有道德立场，特别是对于希望获得审计资格的学生来说。

    总体来说，本次增长的考试通过率充分突出了ACCA资格是如何让人们做好准备来作为一个合格的、有道德的金融专业人员，为世界的会计职业做出贡献的。

    ACCA战略与发展执行董事在评论考试结果时说:“我们对2019年9月的考试结果感到高兴。在ACCA资格考试推陈出新的一年后，很高兴在sbr考试中取得了迄今为止至好的成绩。除了需要很强的会计技能，考试还强调会计道德和解决道德难题，反映了整个职业道德领导力的需要。”

    2019年9月ACCA全球考试通过率如下：

ACCA Qualification	Pass rate %
Applied Knowledge
AB - Accountant in Business	80
MA -  Management Accounting	63
FA - Financial Accounting	69
Applied Skills
LW  - Corporate and Business Law	85
PM  - Performance Management	41
TX  -  Taxation	51
FR  - Financial Reporting	46
AA  - Audit and Assurance	36
FM  - Financial Management	50
Strategic Professional - Essentials
SBL - Strategic Business Leader	49
SBR - Strategic Business Reporting	52
Strategic Professional – Options
AAA - Advanced Audit and Assurance	36
AFM - Advanced Financial Management	36
APM - Advanced Performance Management	31
ATX - Advanced Taxation	36

Foundations in Accountancy	Pass Rate %
ACCA Diploma in Financial and Management Accounting (RQF level 2)
FA1 – Recording Financial transactions	74
MA1 – Management Information	77
ACCA Diploma in Financial and Management Accounting (RQF level 3)
FA2  - Maintaining Financial Records	70
MA2 – Managing Costs and Finance	69
ACCA Diploma in Accounting and Business (RQF level 4)
FAB – Accountant in Business	76
FMA –Management Accounting	66
FFA – Financial  Accounting	64

    以上数据均来自ACCA全球官网，由正保会计网校整理编辑与发布，详情可咨询ACCA官方。如需了解或想更快报考ACCA，欢迎点击下方按钮申请预评估，我们将有专业的辅导老师为您提供注册、报考等全方位指导服务。

 

More than 99,000 students around the world entered the September exam sitting, in which over 123,000 exams were taken. A further 51,269 exams were taken on demand between 1 July and 30 September 2019 - a 9% increase in exams taken when compared to the equivalent period to September 2018, showing the demand of ACCA continues to grow.

Pass rates for the Strategic Business Reporting (SBR) exam were the highest so far in this latest exam sitting since the new syllabus commenced in September 2018. SBR places a high priority on the skills required by financial reporting specialists in assessing the needs of stakeholders, as well as demonstrating technical excellence. SBR is one of two new style exams, part of the qualification re-design introduced in September 2018 which launched the Strategic Professional exams, which also include Strategic Business Leader (SBL). SBL is an innovative case study which integrates technical, ethical and professional skills in a real life business context.

Commenting on the latest exam results, Alan Hatfield, ACCA executive director strategy and development said: ‘We’re delighted with the September 2019 exam results. It’s very pleasing to have achieved the best results to date for the SBR exam, a year after its first introduction into the ACCA qualification. As well as requiring strong technical accounting skills, the exam emphasises ethics in accounting and resolving ethical dilemmas, reflecting the need for ethical leadership throughout the profession. The improved pass rate highlights how the ACCA qualification is preparing people for rewarding careers as qualified, ethical finance professionals, all contributing to the accountancy profession the world needs.

Notably the Advanced Audit and Assurance (AAA) had improved results in this latest exam session. As with SBR, the exam is designed to meet regulatory and business environment requirements, whilst also having an ethical stance, especially for students hoping to obtain the audit qualification. Following the Global Learning Providers Conference 2019, attended by learning providers worldwide, ACCA has enhanced its support for this and other exams.

‘Learning providers remain integral to our support to students’ continued Alan Hatfield. ‘Students attending ACCA approved learning providers combined with ACCA’s own resources have much stronger pass rates than those who do not. The learning of professional skills can be greatly enhanced by the use of our Ethics and Professional Skills module (EPSM) which is a compulsory component of the qualification. Completion of EPSM assists people in applying essential professional skills both in their exams and the workplace.’

A total of 3,646 students completed their final exams to become ACCA affiliates. ‘Our affiliate number is strong. ACCA has enhanced flexibility to ensure the journey to membership through completing the Practical Experience Requirement (PER) and EPSM are at a pace that suits the individual and their career goals’ Alan Hatfield concluded.

The ACCA Qualification rigorously tests the skills, abilities and competencies demanded of a modern day accountant, preparing students for a rewarding career as a qualified and ethical finance professional.