ACCA官网正式发布了EXAMCHANGES，对考生影响最大的是科目设置的变化：We’reredesigningtheProfessionallevel.ItwillbecomeStrategicProfessionalfromSeptember2018.We’reintroducingStrategicBusinessLeader–aninnovativecasestudyThe new innovative case study uses real-world scenarios to set challenges that require students to blend technical， ethical and professional skills in the evaluation and presentation of their responses. With the introduction of Strategic Business Leader， the current P1 (Governance， Risk and Ethics) and P3 (Business Analysis) will be withdrawn.Introducing Strategic Business ReportingIn Strategic Business Reporting， we take the qualification’s current holistic view of reporting into a new dimension. The syllabus will retain the existing technical content of P2 Corporate Reporting. This is significantly enhanced by giving students the skills needed to confidently speak the language of business， and explain reports and the impacts of transactions to a wide variety of stakeholders.简单来说，有两处变化： 原来的P1（公司治理、风险管理和职业操守）和P3（商业分析） 两个科目合并为一门新的科目Strategic Business Leader。2018年9月正式实行这次改革，也就是说P1和P3科目的最后一次考试时间是2018年6月份。 P2（公司报告）改为Strategic Business Reporting。新的科目更加注重培养学员商业化语言的运用，同时要求学员更加全面和深入的理解公司报告。Impact on the current qualification journeyWhy is the new exam four hours long?Strategic Business Leader has been specifically designed to give you time to plan and prepare your answers in a professional manner. So it’s not intended to be a time-pressured exam. We’ll provide exam approach tips as part of our learning support resources.而且，合并后的考试科目Strategic Business Leader，考试时长是4小时，不同于之前的3小时15分钟。What happens to my passes at the existing Professional level when the changes are introduced?If you have passed both P1 Governance， Risk and Ethics and P3 Business Analysis before September 2018， you will be given a converted pass from the new Strategic Business Leader exam.Students who have passed P2 Corporate Reporting will be given a converted pass from the new Strategic Business Reporting exam.What if I have already passed P1 Governance， Risk and Ethics or P3 Business Analysis?Students who have passed only one of these exams， for example either P1 Governance， Risk and Ethics or P3 Business Analysis， before September 2018 will have to complete the new Strategic Business Leader exam.对于考试改革，大家最关心的莫过于2018年9月之前已通过的考试和新考试的衔接问题，官网对此也做出了回答：在2018年9月之前通过的P2，可以替代新考试Strategic Business Reporting。也就是说，18年9月之前通过P2，就不用考Strategic Business Reporting。在2018年9月之前，同时通过P1和P3两个科目，则新科目Strategic Business Leader也算通过。需要注意的是，如果在这时间点之前，你只通过了P1或P3中的一门。那么，你需要参加新科目的考试，之前通过的P1或P3成绩作废。针对此次考试的改革，对于多数学员来说影响不大，距离2018年9月，还有7次考试机会，有足够的时间来安排自己的考试计划。关于此次改革，小编希望各位学员注意，在2017年12月之前通过P1和P3的考试，是比价理想的考试安排。依照ACCA的惯例，新的考试科目出来，考生能够参考的真题、考官文章等较少，通过率偏低。对于此次改革，目前的消息都来自官网，后期官网有更多关于此次改革的信息比如考试大纲，考官文章等等，ACCA的老师们会再与学员们分享。大家可以关注ACCA的微信公众号或官网，获取最新信息。了解更多详情，请点击ACCA.