【移民】会计职业评估政策变更影响到你了吗?
CPA，CA和IPA近期一直在开会讨论会计课程结构调整的问题，今天终于出台了。
您或许知道，在澳大利亚移民局的SOL移民职业清单上，有以下几个会计类别的移民专业
普通会计 accountant (general) (ANZSCO code 221111)
企业财长 corporate treasurer (ANZSCO code 221212)
外部审计师 external auditor (ANZSCO code 221213)
金融经理 finance manager (ANZSCO code 132211)
管理会计 management accountant (ANZSCO code 221112)
税务会计 taxation accountant (ANZSCO code 221113)
这些会计课程一般核心课程设置包括了12个方向的科目，左栏是2015年7月1日以前的要求，12个科目里面选9个方向就可以达到会计移民评估的学术要求，右栏目15年7月1日之后的核心课程（应该翻译为能力领域）要求，把12个方向压缩为9个，申请人必须选7-8个，具体哪个8个请继续看下去！。
| Pre-July core knowledge | Post-July competency areas |
| Accounting Systems and Processes | Accounting Systems and Processes |
| Financial Accounting | Financial Accounting and Reporting 二合一 |
| Accounting Theory | |
| Management Accounting | Management Accounting |
| Finance | Finance and Financial Management |
| Commercial Law | Business Law 二合一 |
| Corporations Law | |
| Economics | Economics |
| Quantitative Methods | Quantitative Methods |
| Accounting Information Systems | Removed – no longer required 被移除了，不再需要读的科目 |
| Auditing | Audit and Assurance |
| Taxation Law or Australian Taxation Law | Taxation or Australian Taxation Law |
学位和英语要求不变。The Degree and English language requirements will remain unchanged.
下面是每个职业要求的科目：
每个职业基本上都要7个方向，除了外审和税务会计要8个。
Accountant (General) ANZSCO code 221111, Corporate Treasurer ANZSCO code 221212, Finance Manager ANZSCO code 221212, Management Accountant ANZSCO code 221112 普通会计、公司财务师、财务经理、管理会计
| Mandatory 必修七门 | Optional 可选修的二门 |
| 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 外部审计师
Mandatory 必修八门 | Optional 可选修一门 |
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 税务审计师
| Mandatory 必修八门 | Optional 可选修一门 |
| 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 |
来源：http://www.cpaaustralia.com.au/become-a-cpa/migration-assessment
那么会计机构这次职业评估的修改会影响到谁呢？
如果你满足条件，可以在6月递交会计专业职业评估，请抓紧，你依然可以赶在7.1前拿到评估结果！请大家尽快递交申请，特别是一些已经满足条件但是在等待另外一个学位的同学；
如果你已经拿到了有效的评估函，那么恭喜你，评估有效，不受新政策影响；
如果你递交了申请，但是评估机构要求你补课程，那么，不好意思啊，你就得按照新政策走了。
至于课程的难度，个人看对于已经在读会计专业的同学来说，基本上影响不大，但是对于学非会计商科，靠额外修几门课程的同学来说，应该说会有一定影响。
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