更改移民評估 – 會計師和外部審計員
更改移民評估 – 會計師和外部審計員
更改評估標準將從2015年7月1日 (星期三) 生效和實施。核心知識領域的總數將從當前十二(12) 被合併到九(9)。
七月前的核心知識領域 | 七月後的核心知識領域 |
Accounting Systems and Processes | Accounting Systems and Processes |
Financial Accounting | Financial Accounting and Reporting * including both Financial Accounting & Accounting Theory |
Accounting Theory | |
Management Accounting | Management Accounting |
Finance | Finance |
Audit and Assurance | Audit and Assurance |
Commercial Law | Business Law * including both Commercial Law and Corporations Law |
Corporations Law | |
Taxation Law | Taxation Law |
Accounting Information Systems | Removed – no longer required |
Economics | Economics |
Quantitative Methods | Quantitative Methods |
考生必須至少滿足七(7)個核心知識領域,除了外部審計和稅務會計師必須至少滿足八(8)個,如表所示。
Core Knowledge Areas |
ACCOUNTANT GENERAL
|
TAXATION ACCOUNTANT
|
MANAGEMENT ACCOUNTANT
|
EXTERNAL AUDITOR
|
FINANCE MANAGER132211 |
CORPORATE TREASURER
|
Accounting Systems and Processes |
compulsory |
compulsory |
compulsory |
compulsory |
compulsory |
compulsory |
Financial Accounting & Reporting |
compulsory |
compulsory |
compulsory |
compulsory |
compulsory |
compulsory |
Management Accounting |
compulsory |
compulsory |
compulsory |
compulsory |
compulsory |
compulsory |
Finance |
compulsory |
compulsory |
compulsory |
compulsory |
compulsory |
compulsory |
Audit & Assurance |
optional |
optional |
optional |
compulsory |
optional |
optional |
Business Law |
compulsory |
compulsory |
compulsory |
compulsory |
compulsory |
compulsory |
Taxation Law |
optional |
compulsory*Australian Taxation Law |
optional |
optional |
optional |
optional |
Economics |
compulsory |
compulsory |
compulsory |
compulsory |
compulsory |
compulsory |
Quantitative Methods |
compulsory |
compulsory |
compulsory |
compulsory |
compulsory |
compulsory |
學位和英語要求將保持不變。
在2015年7月1日或之後收到的所有申請將按照新的標準來完成。
如果你已經收到了來自Chartered Accountants Australia and New Zealand的正面評估,而評價仍然有效,這些變化就不會影響到你。
如果你已經收到了來自Chartered Accountants Australia and New Zealand的正面評估,並被建議完成進一步的學習以滿足核心知識標準,當選擇學習計劃時,則需要考慮新的能力領域。
Source: Chartered Accountants Australia and New Zealand
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