2022年-2023年ACCA考试大纲变动高达15%！速看！

1、职业技能(ProfessionalSkills)分值将调整至20分（原先为4分）,分值会分布在考题中：

第一道大题的professional marks 变为10分，后面两道题的professional marks各5分。

选修科目最新要求的职业技能与目前SBL科目所要求的职业技能类似，但也有稍许的不同。

Professional skills in the Options exams主要涉及以下四个方面：

● Communication 沟通能力

● Commercial acumen 敏锐的商业头脑

● Analysis and evaluation 分析和评估能力

● Scepticism (and judgement)* 职业怀疑态度（判断）

官方对于这四个方面详细要求如下：

Communication

● Inform

● Persuade

● Clarify and simplify

In summary, this means candidates have to express themselves clearly and convincingly through the appropriate medium, while being sensitive to the needs of the intended audience. This means responding in a professional manner and adhering to any specific instructions made.

Commercial acumen

● Demonstrate awareness

● Recognise key issues and use judgement

● Show insight

In summary, this means candidates have to show awareness of the wider business environment and external factors affecting the business and use commercially sound judgement and insight to resolve issues, exploit opportunities and offer valid advice and realistic recommendations.

Analysis and evaluation

● Investigate

● Consider

● Assess and apply

● Appraise

In summary, this means candidates firstly have to thoroughly investigate and research information from a variety of sources and logically process it with a view to prioritising activities and arriving at an appropriate conclusion or recommendation. This analysis should form part of a comprehensive evaluation of a matter where candidates have to carefully assess situations, proposals, and arguments in a balanced and cogent way, using professional and ethical judgement to predict future outcomes and consequences as a basis for sound decision-making.

Scepticism (and judgement)*

● Explore

● Question

● Challenge and critically assess

In summary, this means candidates have to explore, question and challenge information and views presented to them, identifying if all information is available or whether there may be underlying bias, to fully understand business issues and establish facts objectively, based on ethical and professional values.

*Scepticism is being expanded to include judgement for Advanced Audit and Assurance only, as it is a defined requirement for auditors.

2、考试形式不变，仍为三道案例题，一道50分，二道各25分；

因此职业道德与专业技能模块(EPSM)至关重要。查看EPSM课程>>在6月和9月考季的科目选择方面，请慎重考虑。如果之前已经参加过选修科目的考试，建议尽量在6月考季一鼓作气，结束战斗。