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ACCA官网发布的ACCA考试规章制度
2016-06-03
摘要ACCA （国际注册会计师）考试是全球统一考试，本着 权威、公正、公平 的原则， 所有参与 ACCA考试 的学员必须严格遵守ACCA考试相关规章制度。 如果在考试的过程中，发现存在作弊可能，监考
ACCA（国际注册会计师）考试是全球统一考试，本着权威、公正、公平的原则，所有参与ACCA考试的学员必须严格遵守ACCA考试相关规章制度。如果在考试的过程中，发现存在作弊可能，监考官有权依照相关规定，予以检查。对于违反ACCA考试相关规定的学员，ACCA考试监考官有权并必须立即解除作弊者考试资格，并请离考场，试后由ACCA总部告知并实施处罚。请广大ACCA学员详细阅读ACCA考试全球统一规则说明（原文）：
If you are intending to take ACCA exams,please read ACCA exam rules below：
1.You are required to comply in all respects with any instructions issued by the registrar,exam supervisor,and invigilators before and during an exam.
2.You may not attempt to deceive the registrar or the exam supervisor by giving false or misleading information.
3.You are not allowed to take to your exam desk,possess,use,or intend to use while at that desk,any books,notes or other materials except those authorised by the registrar.If you are found to have taken to your desk,or possessed while at that desk,unauthorised materials which are relevant to the syllabus being examined,it will be assumed that you intended to use them to gain an unfair advantage in the exam.In any subsequent disciplinary proceedings,it shall be for you to prove that you did not intend to use the materials to gain an unfair advantage in the exam.
4.You may not assist,attempt toassist,obtain,or attempt to obtain assistance by improper means from any other person during your exams.
5.You are required to adhere at all times to the Instructions to Candidates,which you receive with your Examination Attendance Docket.
6.You are required to comply with theexam supervisor's ruling.Supervisors are obliged to report any cases of irregularity or improper conduct to the registrar.The supervisor is empowered to discontinue your exam if you are suspected of misconduct and to exclude you from the exam hall.
7.You may not engage in any otherunprofessional conduct designed to assist you in your exam attempt.
8.You are not permitted to remove eitheryour script booklet or your question paper from the exam hall.All exam scripts remain the property of ACCA.
9.Once the exam has started,youare not allowed to leave the exam hall permanently until the end of the session,and then only when instructed by the supervisor.These regulations are reproduced on your Examination Attendance Docket–you should take time to familiarise yourself with them.In order to be eligible to sit your exams,you must sign your docket confirming your agreement to comply with these regulations.
Important ACCA exam rules
Mobile phones and pagers should be switched off at all times in the exam hall,and are not permitted to be taken to your desk under any circumstances.Mobile phones are not permitted on your desk even if they remain switched off.
Calculators taken into the exam must comply with the regulations stated on your Examination Attendance Docket–ie they should be noiseless,pocket-sized,and they must not have a print-out facility or graphic word display facility in any language.
For security reasons,the exams are held concurrently in five different time zones.Students are therefore not permitted to leave the hall permanently until the end of the exam session.Any student in breach of this regulation will be reported.
In the exam hall
Every effort is made to ensure that you sit your exams in the best conditions.However,if you have a complaint regarding the centre operation,you should make this known to the exam supervisor in the first instance.The supervisor will do everything within their power to resolve the matter to your satisfaction there and then.If the complaint is of a fundamental nature,ACCA will take whatever further remedial action it considers appropriate in the circumstances.
ACCA Exam Rules and Regulations–professional misconduct
ACCA's disciplinary procedures cover matters such as professional misconduct,misconduct in exams and breaches of regulations which include any actions likely to bring discredit to you,ACCA,or the accountancy profession.The rules governing disciplinary procedures for students（and members）are set out in ACCA\\\'s Bye-laws and Regulations.
All registered students are bound by these Bye-laws and Regulations.Further enquiries about matters which may be subject to disciplinary procedures can be directed to the Professional Conduct Department at our London office in the UK.ACCA?s Rulebook is available for reading online or at ACCA offices.
ACCA考试百科
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