2017年10月31日起，ACCA網(wǎng)站中的舊測(cè)試模塊就將全面下線，新道德與專業(yè)技能測(cè)試模塊全面啟動(dòng)。原測(cè)試是免費(fèi)的，更新后會(huì)收取60英鎊的費(fèi)用。現(xiàn)階段咱們學(xué)員只要注冊(cè)成為了ACCA會(huì)員，即可以進(jìn)行本模塊測(cè)試，所以在此建議咱們的學(xué)員盡快在更新前做此測(cè)試。

此測(cè)試是ACCA必修模塊，登錄ACCA官網(wǎng)后進(jìn)入MyACCA賬戶即可開始測(cè)試。

1、主旨

專業(yè)會(huì)計(jì)師須具備的職業(yè)道德和專業(yè)技能。

使學(xué)生能更好的提高自己的工作效率并發(fā)現(xiàn)自己的職業(yè)潛力。

在戰(zhàn)略商業(yè)領(lǐng)袖考試（Strategic Business Leader）中有效展示專業(yè)技能。

2、具體內(nèi)容

本測(cè)試分為以下六大模塊，每個(gè)模塊需花費(fèi)3小時(shí)測(cè)試時(shí)間，其中有互動(dòng)，有視頻講解，倒計(jì)時(shí)還有一個(gè)額外的整體考核案例。

現(xiàn)在ACCA官方正在考慮如何把這個(gè)模塊的內(nèi)容融入到各個(gè)科目的授課中，而不是作為一項(xiàng)單獨(dú)的考核存在。

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以下是針對(duì)每個(gè)模塊，ACCA官方給出的詳細(xì)解析：

Section A: Ethics and professionalism

Applying the broad ethical and professional values, moral compass which underpins all the other professional skills and behaviours explored in the module and expected of professional accountants

Section B: Personal effectiveness

Recognising own responsibility and maximising the quality and quantity of work outputs and communicate and interact with others, making the most of the resources that are available.

Section C: Innovation and skepticism

Encouraging open mindedness and innovative thinking to create or suggest solutions recognising limitations and implementation issues that are respond to the problem, feasible and acceptable.

Section D: Commercial awareness, analytical and evaluation skill and problem solving

Making recommendations and inferences by viewing situations from different perspectives or sources; recognising the factors and opportunities that influence business success and understanding business processes, relationships, risks and costs.

Section E: Leadership and team-working

Recognising and applying the different types of leadership and traits adopted at or adapted to every level of an organisation to inspire, motivate, effectively and efficiently manage others.

Section F: Communication and interpersonal skills

Communicating effectively in the business environment (clients, customers, colleagues and external authorities), including recognising appropriate channels, geographical and cultural issues

Section G: Summative Assessment

Student is presented with a series of video clips about a situation based on several or all of the 6 units in an interactive exercised.

Student is faced with problems or issues which they have to identify, explore and respond to by coming up with solutions and ways to effectively deliver these solutions.

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