2016年9-12月份的CBEs考試和筆試內容保持一致，考試時間設定在3小時；而筆試則延長至3小時15分鐘。
2017年開始ACCA將引入一些額外的功能來保證考試內容的安全性和確保結果的可靠性；這意味著坐在同一個考場的學生可能會收到不同的問題。另外，ACCA將在2017年推出種子題，考生將需要更多的時間來完成考試，因此CBEs的考試時間增加到3小時20分鐘。
此外，CBEs的考試中應用了當今職場經常出現的辦公自動化軟件：電子表格程序（Spreadsheet）和文字處理程序（Word），這意味著ACCA的考試將更接近現代金融人士的工作方式，使得考生對于雇主來說更有價值。
二、ACCA考試題型以及分值構成
ACCA F1
Section A will contain 16 one mark objective questions and 30 two mark questions objective test questions(pick one answer from a number of alternatives).
Section B will contain 6 four mark multi-task questions.Multi-task questions(MTQs)contain a series of tasks which relate to one or more scenarios.
ACCA F2
Section A will contain 35 two mark objective questions.
Section B will contain 3 ten mark multi-task questions–one will be on Budgeting,one will be on Standard costing,and one will be on Performance measurement.
ACCA F3
Section A will contain 35 two mark objective questions.
Section B will contain 2 fifteen mark multi-task questions.One will test consolidations and the other will test accounts preparation.
ACCA F4
Section A will comprise 25 objective test questions of 2 marks each,and 20 objective test questions of 1 mark each.
Section B will comprise five 6 mark multi-task questions.
ACCA F5
Section A will comprise 20 multiple choice questions of 2 marks each;
Section B of the exam comprises three 10 mark questions and two 15 mark questions.
The two 15 mark questions will come from decision making techniques,budgeting and control,and/or performance measurement and control areas of the syllabus.The Section A questions and the other questions in section B can cover any areas of the syllabus.
ACCA F6
Section A will comprise 15 compulsory multiple choice questions,each question is worth 2 marks.
Section B are six compulsory questions,first four questions worth 10 marks and other two question worth 15 marks.Questions will focus on different aspects of the syllabus of F6 and there will be more questions cover all area of the syllabus,
The syllabus is assessed by a three-hour paper-based examination.
The paper will be predominantly computational and all questions are compulsory.
Section A of the exam comprises 15 multiple choice questions of 2 marks each.
Section B of the exam comprises four 10 mark questions and two 15 mark questions.
The two 15 mark questions will focus on income tax(syllabus area B)and corporation tax(syllabus area E).
The section A questions and the other questions in section B can cover any areas of the syllabus.
ACCA F7
The exam is a three-hour paper,with all questions being compulsory,and with 15 minutes reading time.
There will be two sections to the exam:
Section A will comprise 20 multiple choice questions of 2 marks each.
Section B will comprise one 30 mark questions and two 15 mark questions.
(The 30 mark question will examine the preparation of financial statements for either a single entity or a group.The section A question and the other questions in Section B can cover any areas of the syllabus.)
ACCA F8
Part A–20%(12 multiple choice questions:four questions for 1 mark each,eight for 2 marks each)
Part B–80%(six compulsory questions:four questions for 10 marks each,two questions for 20 marks each.
The 10-mark questions cover all topics in the syllabus,most likely with each question focusing on one single syllabus area.These questions will either take the form of a short scenario,or knowledge-based requirements.
Each of the 20-mark questions will cover multiple syllabus areas.They will be predominantly focused on planning and risk assessment(syllabus area B),internal control(syllabus area C)and audit evidence(syllabus area D).However,the audit framework and regulation(syllabus area A)and review and reporting
(syllabus area E)can also feature.
ACCA F9
There are two sections to the exam:
Section A comprises 20 multiple choice questions of 2 marks each;
Section B comprises three 10 mark questions and two 15 mark questions.
The two 15 mark questions will come from working capital management,investment appraisal,and business finance areas of the syllabus.The Section A questions and the other questions in Section B can cover any areas of the syllabus.
There are three hours for the exam,plus 15 minutes of reading time.
Approximately 50%of the marks will be for calculations and approximately 50%will be written.
Structure of the ACCA P1 paper
Section A:1 compulsory case study 50 Marks;
Section B:Choice of 2 from 3 questions(25 marks each)
Section A will be a compulsory case study question with typically four or five sub-requirements relating to the same scenario information.The question will usually assess and link a range of subject areas acrossthe syllabus.It will require students to demonstrate high-level capabilities to understand the complexities of the case and evaluate,relate and apply the information in the case study to the requirements.
The case study will be between 400 and 700 words long.The examination team has stressed the importance of reading the case in detail,taking notes as appropriate and getting a feel for what the issues are.Scenarios may be drawn from any situation involving aspects of governance.This is likely to be,but need not be,in an organisational setting.
Professional marks will be available in Section A for presentation,logical flow of argument and quality of argument.
Section B questions are more likely to assess a range of discrete subject areas from the main syllabus section headings.They may require evaluation and synthesis of information contained within short scenarios and application of this information to the question requirements.
Structure of the ACCA P2 paper
Section A will consist of one scenario based question worth 50 marks.It will deal with the preparation of consolidated financial statements including group statements of cash flows and with issues in financial reporting.A written part normally covering a particular accounting treatment and ethical and social issues in financial reporting.
Students will be required to answer two out of three questions in Section B,which will normally comprise two questions which will be scenario or case-study based and one essay question which may have some computational element.Section B could deal with any aspects of the syllabus.New accounting standards will feature prominently in this section on initial introduction.
Structure of the ACCA P3 paper
Section A:1 compulsory case study 50 Marks;
Section B:Choice of 2 from 3 questions(25 marks each)
Section A will be a compulsory case study question with several requirements relating to the same scenario information.The question will usually assess and link several subject areas from across the syllabus,and will require you to demonstrate high-level capabilities to evaluate,relate and apply the information in the scenario to the question requirements.There will always be some financial or numerical data in the scenario and marks will be available for numerical analysis which supports your written argument.
The compulsory Section A question can draw on ALL areas of the syllabus,making it imperative that you cover all areas of the syllabus in your studies.
Section B questions are more likely to examine discrete subject areas.They will be based on short scenarios,and you will be expected to apply information from the scenarios to the question requirements.
Again the questions can be drawn from all area of the syllabus,and the limited extent of the choice(two from three)reinforces the importance of covering all areas of the syllabus.
Structure of the ACCA P4 paper
There are two sections to the exam.
Section A contains ONE compulsory question of 50 marks.
Section B is a choice of TWO from three questions,each carrying 25 marks.There are 3 hours for the exam,plus 15 minutes of reading time.
Most of the questions are mainly calculation,although there are a fair number of written sections in each.One of the three choice questions is always completely written.
Structure of the ACCA P5 paper
Part A One compulsory question 50 marks.
Part B Two from three questions each of 25 marks
Structure of the ACCA P7 paper
The first 2 questions in the exam are compulsory and will be worth anywhere between 50%and 70%.The remaining 30%–50%are divided between 2 from 3 other questions
三、9月份ACCA機考CBEs題型介紹
（一）客觀題（Objective test questions/OT questions）
客觀題是指這些單一的，題干較短的，并且自動判分的題目。每道客觀題的分值為2分，考生必須回答的完全正確才可以得分，即使回答正確一部分，也不能得到分數。
（二）案例客觀題（OT case questions）
案例客觀題是ACCA引入的新題型，每道案例客觀題都是由一組與一個案例相關的客觀題組成的，因此要求考生從多個角度來思考一個案例。這種題型能很好的反映出考生將如何在實踐中完成這些任務。案例客觀題會出現在2016年9月份的筆試中，這意味著CBEs考試和筆試的格式在本次考試中將完全一致。
?。ㄈ┲饔^題（Constructed response questions/CR qustions）
考生將使用電子表格程序和文字處理程序去完成主觀題的回答。就像筆試中的主觀題一樣，答案最終將由專家判分。
這些變化都是更緊密地反映了考生在工作場所中執行同樣任務的方式，所以考生必須具備現代金融專業所需要的最相關的技能。
?。ㄋ模┬驴荚囆问降目偨Y：
|
考試科目
|
2016年6月筆試的形式 |
2016年9月份CBEs和筆試的形式 |
F5 Performance Management
F7 Financial Reporting
F9 Financial Management |
·20 x 2 mark MCQ
·3 x 10 mark CR**
·2 x 15 mark CR** |
·15 x 2 mark OT*
·3 x 10 mark OT*case
·2 x 20 mark CR |
|
F6 Taxation（UKonly）*** |
·15 x 2 mark MCQ
·4 x 10 mark CR
·2 x 15 mark CR |
·15 x 2 mark OT*
·3 x 10 mark OT*case |
|
F8 Audit and Assurance |
·8 x 2 mark MCQ
·4 x 1 mark MCQ
·4 x 10 mark CR
·2 x 20 mark CR |
·3 x 10 mark OT*case
·1 x 30 mark CR
·2 x 20 mark CR |
ACCA考試指南
發布時間：2016-06-03
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