根据近期澳洲CPA官网发布的消息称,自2015年7月1日开始,会计职业评估标准将有重大变化!
原评估标准是:申请人必须完成12个领域中的9个领的学习,其中有4个必修和5个选修; 而新标准将原来的12个领域减少为9个,必须要完成其中至少7个领域的学习(EXTERNAL AUDITOR和TAXATION ACCOUNTANT则要完成至少8个领域的学习)。
Minor changes to the assessment criteria will be implemented with effect from Wednesday 1 July. The total number of core knowledge areas will be consolidated to nine (9) from the current twelve (12):
Pre-July core knowledge
Post-July competency areas
Accounting Systems and Processes
Accounting Systems and Processes
Financial Accounting
Financial Accounting and Reporting
Accounting Theory
Management Accounting
Management Accounting
Finance
Finance and Financial Management
Commercial Law
Business Law
Corporations Law
Economics
Economics
Quantitative Methods
Quantitative Methods
Accounting Information Systems
Removed – no longer required
Auditing
Audit and Assurance
Taxation Law or Australian Taxation Law
Taxation or Australian Taxation Law
The Degree and English language requirements will remain unchanged.
All assessments, reviews and updates completed on or after Wednesday 1 July will be completed according to the restructured competency areas.
Competency area requirements per occupation
You will need to meet at least seven (7) competency areas for all occupations, with the exception of External Auditors and Taxation Accountants, who will need to meet at least eight (8) as indicated below.
Accountant (General) ANZSCO code 221111, Corporate Treasurer ANZSCO code 221212, Finance Manager ANZSCO code 221212, Management Accountant ANZSCO code 221112
Mandatory
Optional
Accounting Systems and Processes
Audit and Assurance
Financial Accounting and Reporting
Taxation Law
Management Accounting
Finance and Financial Management
Business Law
Economics
Quantitative Methods
External auditor 221213
Mandatory
Optional
Accounting Systems and Processes
Taxation Law
Financial Accounting and Reporting
Management Accounting
Finance and Financial Management
Business Law
Economics
Quantitative Methods
Audit and Assurance
Taxation accountant 221113
Mandatory
Optional
Accounting Systems and Processes
Audit and Assurance
Financial Accounting and Reporting
Management Accounting
Finance and Financial Management
Business Law
Economics
Quantitative Methods
Australian Taxation Law
ANZSCO Codes
accountant (general) (ANZSCO code 221111)
corporate treasurer (ANZSCO code 221212)
external auditor (ANZSCO code 221213)
finance manager (ANZSCO code 132211)
management accountant (ANZSCO code 221112)
taxation accountant (ANZSCO code 221113)