2020年-2021年ACCA考试大纲：AB会计师与企业
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BT syllabus and study guide 2020-21 FINALChange of Syllabus
AB: September 2020 to August 2021
Table 1 – changes to FAB/AB
Section and subject area | Syllabus content | Rationale |
C8a) | Describe cloud computing as a capability in accountancy and how it creates benefits for the organisation.[K] | |
C8b) | Explain how automation and artificial intelligence (AI) in accounting systems can affect the role and effectiveness of accountants.[K] | |
C8c) | Describe how the application of big data and data analytics can improve the effectiveness of accountancy and audit.[K] | |
C8d) | Outline the key features and applications of Blockchain technology and distributed ledgers in accountancy.[K] | |
C8e) | Define cyber security and identify the key risks to data that cyber-attacks bring.[K] | |
C8e) | Identify and describe features for protecting the security of IT systems and software within business.[S] | Outcome C7f) in the previous syllabus has now become C8f) because this outcome fits more logically into the new subject area added. |
Additionally there are the following changes to support the above:
Existing outcome | New Outcome |
A7b) is amended | 7b) Describe the impact of information technology and information systems development on business processes and the changing role of the accountant in business as a result of technological advances.[K] |
C5d) is amended | 5d) Identify weaknesses, potential for error and inefficiencies in accounting systems including computerised accounting systems.[S] |
