2020年-2021年ACCA考试大纲：AB会计师与企业

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Change 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]