会计课程范围由12门变成9门,其中合并Financial Accounting和Accounting Theory,合并Commercial Law和Corporations Law,并去除了Accounting Information Systems。严格上来说,是从12门变成了11门。而必修课程由原来的4门变成了7门,且由于课程合并,实际上,会计的必修课变成了9门。
7月份以前的核心课程 | 7月份以后的能力领域 |
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 | Corporations Law |
Business 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 |
澳大利亚注册会计师协会宣布,对于移民申请人的学位和英文要求不做改变。所有移民评估、复审等步骤,如果是7月1日以后完成的,就必须按照新合并后的能力领域审核。
这次改革主要涉及会计师、企业财务主管、财务经理、管理会计、外部审计、税务会计等职业的评估。所有的职业都必须满足至少7门课程的要求,而外部审计和税务会计则需要满足8门的要求。
Accountant (General) ANZSCO code 221111, Corporate Treasurer ANZSCO code 221212, Finance Manager ANZSCO code 221212, Management Accountant ANZSCO code 221112
必修课程 | 可选课程 |
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 |
必修课程 | 可选课程 |
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 |
必修课程 | 可选课程 |
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 |
澳大利亚注册会计师协会发言人称,如果你已经提交职业评估,或者计划在6月份提交评估,而我们又收到了你的所有材料,那么我们会尽力在2015年7月1日以前完成评估。
如果你已经收到了注册会计师协会的评估结果,宣布你已经通过,那么这个结果并不会受到新政策的影响。
如果你已经收到了注册会计师协会的评估结果,宣布你没有通过评估,而必须修读新的课程,那么你在选择修读课程时,需要考虑新的衡量标准。
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