PER相關(guān)問答一

　　WHAT IS MY STATUS IF I HAVE PASSED ALL THE ACCA QUALIFICATION EXAMS BUT HAVE NOT YET COMPLETED MY PRACTICAL EXPERIENCE REQUIREMENT (PER)?

　　If you have not completed the PER you cannot become a member of ACCA, are not yet qualified as a professional accountant and cannot enjoy the benefits associated with this status. To become a member of ACCA and qualify as a professional accountant, you must pass all the exams, successfully complete the professional ethics module and complete the PER.

　　In order to perform effectively as an ACCA-qualified accountant and to help you meet future career challenges, you need to develop your skills in the workplace. The PER helps you to:

　　- Apply the knowledge and techniques gained through your studies in practice

　　- Observe and be involved in real-life work situations that help you to develop the skills, attitudes and behaviours that a qualified accountant needs

　　- Develop your judgement, encouraging you to reflect on the quality of your work and how you may improve your work performance in the future.

　　Employers expect ACCA members to show high levels of knowledge and ability in the workplace and to behave ethically. PER enables you to confirm your effective and sustained high-quality workplace performance, making you a more valuable employee.

　　通過了ACCA全部考試但是還沒有完成工作經(jīng)驗(yàn)要求（PER）會(huì)怎么樣？

　　不完成工作經(jīng)驗(yàn)要求（PER）不能成為ACCA會(huì)員、不能授予專業(yè)會(huì)計(jì)師資格，也不能在此情況下享受會(huì)員的相關(guān)福利。要成為ACCA會(huì)員并且成為專業(yè)會(huì)計(jì)師，必須通過ACCA所有科目考試、完成道德測(cè)試以及工作經(jīng)驗(yàn)要求。

　　為了能高效的完成ACCA職業(yè)會(huì)計(jì)師的工作，迎接未來(lái)職業(yè)發(fā)展的挑戰(zhàn)，學(xué)員必須在工作中提高自己的能力。工作經(jīng)驗(yàn)要求可以幫助學(xué)員：

　　- 在實(shí)踐中應(yīng)用學(xué)到知識(shí)和技能

　　- 觀察并參與真實(shí)的工作來(lái)提高作為專業(yè)會(huì)計(jì)師所需要的技能、態(tài)度和行為

　　- 提高判斷能力，鼓勵(lì)反思自己的工作質(zhì)量和思考如何在以后的工作中提高工作效率

　　雇主期待ACCA會(huì)員在工作中展現(xiàn)他們高水平的知識(shí)和能力以及高尚的道德行為。PER能夠證實(shí)學(xué)員持續(xù)有效的高質(zhì)量工作業(yè)績(jī)，成為更有價(jià)值的員工。