ACCA官网正式发布了EXAM CHANGES，对考生影响最大的核心变化是：
 
We’re redesigning the Professional level.It will become Strategic Professional from September 2018.We’re introducing Strategic Business Leader–an innovative case study
 
The new innovative case study uses real-world scenarios to set challenges that require students to blend technical,ethical and professional skills in the evaluation and presentation of their responses.With the introduction of Strategic Business Leader,the current P1(Governance,Risk and Ethics)and P3(Business Analysis)will be withdrawn.
 
Introducing Strategic Business Reporting
 
In Strategic Business Reporting,we take the qualification’s current holistic view of reporting into a new dimension.The syllabus will retain the existing technical content of P2 Corporate Reporting.This is significantly enhanced by giving students the skills needed to confidently speak the language of business,and explain reports and the impacts of transactions to a wide variety of stakeholders.
 
通俗来讲原有的P1公司治理和P3商业分析被一门新科目“Strategic Business Leader”替代.P2高级财务会计则改称“Strategic Business Reporting”。时间从2018年9月考试季开始，也就是说最后一次考P1&P3的时间是2018年6月。2017年最新的ACCA学习资料大礼包，点击此处免费下载>>>
 
Impact on the current qualification journey
 
Why is the new exam four hours long?
 
Strategic Business Leader has been specifically designed to give you time to plan and prepare your answers in a professional manner.So it’s not intended to be a time-pressured exam.We’ll provide exam approach tips as part of our learning support resources.
 
从官网这条信息我们可以看出替代P1&P3的新考试Strategic Business Leader考试时间是：4小时
 
另外对于大家最关心的在2018年9月之前已过考试和新考试的衔接问题官网也做出了回答：简单来说如果你过了P2可以替代新考试Strategic Business Reporting，如果你要过了P1&P3可以替代新考试Strategic Business Leader。注意是同时过了P1&P3,也就是说如果你只过了一门，那么那门考试就浪费了！
 
What happens to my passes at the existing Professional level when the changes are introduced?
 
If you have passed both P1 Governance,Risk and Ethics and P3 Business Analysis before September 2018,you will be given a converted pass from the new Strategic Business Leader exam.
 
Students who have passed P2 Corporate Reporting will be given a converted pass from the new Strategic Business Reporting exam.
 
What if I have already passed P1 Governance,Risk and Ethics or P3 Business Analysis?
 
Students who have passed only one of these exams,for example either P1 Governance,Risk and Ethics or P3 Business Analysis,before September 2018 will have to complete the new Strategic Business Leader exam.
 
小老汉的建议：
 
考试为什么要改革，就像我在《ACCA之争》中论述2007年改革一样，ACCA其实每十年都会根据实务的变化时代的发展进行改革。这里我就不再赘述，以后再单独写文章评说。至于改革对于大家以后参加考试安排的影响，因为距离2018年9月还有201706，201709，201712，201803，201806五次考试机会，所以其实真的没甚影响。非得说功利性的建议就两条：
 
第一，如果你在2017年12月前就有机会考P1&P3，请抓紧这三次（201712，201803，201806以及以上的）机会考P1&P3，因为新考试刚开始由于真题不多，对于考官出题思路解读不够，肯定难，通过率偏低，这是ACCA的惯例。有人说那么我三次机会就通过了一门，那岂不是作废了。那请换一个角度思考，三次机会才过一门，你认为你直接通过新考试的概率大，还是经过老考试的磨练概率更大？
 
第二，千万不要为了2018年9月之前考过P1&P3跳科报考，尤其是前九门没考完就直接参加P阶段的考试。请大家前九门按部就班考试。跳科对学习知识以及你的成长非常不利。如果按部就班陷入尴尬境地，比如2018年3月考完了前9门，6月要参加P的考试，那可以选择P2。再比如你在2017年12月考出了前9门，以后打算每次只考一门P，那么可以2018年3月考P2,如果顺利6月选择考P7或者P4。独家「ACCA NOTES F1-P5」免费下载，点击免费领取>>>
 
以上就是关于ACCA此次改革的最新解析，主要解答了大家目前最关心的一些问题，所以的信息全部来自于目前官网公布的信息。以后更多的信息比如考纲、样卷等，我相信高顿和ACCA官方都会出详细的指南说明。大家可以关注他们微博和微信公众号。至于改革的实务意义，留待以后和大家细说吧。

声明丨本文转载自高顿ACCA名师蹇忠华蹇老师的个人微信公众号，如需引用或转载请注明出处。