ACCA免考政策需要更加完善，FRC（The Financial Reporting Council）已經把ACCA免考流程擺在了2015年的優(yōu)先級上。 下面是高頓網校小編分享的原文，各位學員可以關注下哦。
　　In its newly published annual report, the FRC says it was ‘disappointed’ to find evidence that a small proportion of the more complex exemption applications continue to be processed incorrectly. It pointed out that the ACCA has built a considerable number of checks into its processes for granting erorrs. It also noted that the mean error rates identified by ACCA as a result of these checking processes have improved in 2014, compared with 2013. However, the FRC want to see the ACCA sustain this level of improvement and go further. It is for this reason it considers this to be an area of high priority for a further review in 2015.
　　The ACCA’s Alan Hatfield said the association assigns a large amount of resources to ensure students’ prior learning is appropriately recognised and that students enter the ACCA qualification at the correct level.
　　He said the ACCA has taken the FRC’s recommendations seriously and has put further procedures in place to minimise any repeat occurrence.
　　Hatfield said: “A programme of additional controls has been implemented and the feedback from FRC was considered when designing this programme.”