2023年acca考试分为三个阶段,分别为知识阶段、技能阶段和核心+选修阶段,具体各个阶段的科目内容,详见如下正文内容。acca考试科目共15门,考生通过13门便可通过acca考试。
(任意顺序报考)F1商业与技术Business and technology(BT)
F2管理会计Management Accounting(MA)
F3财务会计Financial Accounting(FA)
(最多报考4门)F4公司法与商法Corporate and Business Law(LW)
F5业绩管理Performance Management(PM)
F6税务Taxation(TX)
F7财务报告Financial Reporting(FR)
F8审计与鉴证Audit and Assurance(AA)
F9财务管理Financial Management(FM)
(任意顺序报考,P4-P7任选二门)SBL战略商业领袖Strategic Business Leader(SBL)
SBR战略商业报告Strategic Business Reporting(SBR)
P4高级财务管理Advanced Financial Management(AFM)
P5高级业绩管理AdvancedPerformance Management(APM)
P6高级税务Advanced Taxation(ATX)
P7高级审计与鉴证Advanced Audit and Assurance(AAA)