{"id":9778,"date":"2025-05-13T11:22:50","date_gmt":"2025-05-13T04:22:50","guid":{"rendered":"https:\/\/mb668s.com:8443\/cam-nang-7mb66-xoc-dia\/?p=9778"},"modified":"2026-03-27T17:20:49","modified_gmt":"2026-03-27T10:20:49","slug":"bang-acca-la-gi","status":"publish","type":"post","link":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/kien-thuc-kinh-te\/bang-acca-la-gi","title":{"rendered":"B\u1eb1ng ACCA l\u00e0 g\u00ec? L\u1ed9 tr\u00ecnh thi, h\u1ecdc ph\u00ed v\u00e0 c\u01a1 h\u1ed9i vi\u1ec7c l\u00e0m"},"content":{"rendered":"
Ng\u00e0nh k\u1ebf to\u00e1n \u2013 ki\u1ec3m to\u00e1n t\u1ea1i Vi\u1ec7t Nam \u0111ang \u0111\u00f3n nh\u1eadn ng\u00e0y c\u00e0ng nhi\u1ec1u doanh nghi\u1ec7p FDI v\u00e0 t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia. Ch\u00ednh l\u00e0n s\u00f3ng \u0111\u00f3 \u0111\u00e3 khi\u1ebfn c\u00e2u h\u1ecfi b\u1eb1ng ACCA l\u00e0 g\u00ec<\/strong> xu\u1ea5t hi\u1ec7n nhi\u1ec1u h\u01a1n trong c\u1ed9ng \u0111\u1ed3ng sinh vi\u00ean t\u00e0i ch\u00ednh. ACCA kh\u00f4ng ph\u1ea3i b\u1eb1ng \u0111\u1ea1i h\u1ecdc, nh\u01b0ng gi\u00e1 tr\u1ecb c\u1ee7a n\u00f3 tr\u00ean th\u1ecb tr\u01b0\u1eddng lao \u0111\u1ed9ng qu\u1ed1c t\u1ebf l\u1ea1i v\u01b0\u1ee3t xa nhi\u1ec1u t\u1ea5m b\u1eb1ng th\u00f4ng th\u01b0\u1eddng. B\u00e0i vi\u1ebft n\u00e0y ph\u00e2n t\u00edch to\u00e0n di\u1ec7n ch\u1ee9ng ch\u1ec9 ACCA t\u1eeb c\u1ea5u tr\u00fac \u0111\u1ebfn l\u1ed9 tr\u00ecnh, chi ph\u00ed v\u00e0 tri\u1ec3n v\u1ecdng thu nh\u1eadp th\u1ef1c t\u1ebf.<\/p>\n T\u1ed5ng quan nhanh v\u1ec1 ACCA<\/strong><\/p>\n \u2013 ACCA l\u00e0 ch\u1ee9ng ch\u1ec9 k\u1ebf to\u00e1n c\u00f4ng ch\u1ee9ng qu\u1ed1c t\u1ebf do Hi\u1ec7p h\u1ed9i K\u1ebf to\u00e1n C\u00f4ng ch\u1ee9ng Anh Qu\u1ed1c c\u1ea5p, \u0111\u01b0\u1ee3c c\u00f4ng nh\u1eadn t\u1ea1i 179 qu\u1ed1c gia<\/p>\n \u2013 Ch\u01b0\u01a1ng tr\u00ecnh g\u1ed3m 13 m\u00f4n thi chia l\u00e0m 3 c\u1ea5p \u0111\u1ed9, c\u00f3 th\u1ec3 thi online v\u00e0 thi offline 4 l\u1ea7n\/n\u0103m<\/p>\n \u2013 M\u1ee9c l\u01b0\u01a1ng trung b\u00ecnh c\u1ee7a h\u1ed9i vi\u00ean ACCA t\u1ea1i Vi\u1ec7t Nam kho\u1ea3ng 25 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng, t\u0103ng theo kinh nghi\u1ec7m v\u00e0 c\u1ea5p b\u1eadc<\/p>\n<\/div>\n ACCA l\u00e0 vi\u1ebft t\u1eaft c\u1ee7a Association of Chartered Certified Accountants<\/em> \u2014 Hi\u1ec7p h\u1ed9i K\u1ebf to\u00e1n C\u00f4ng ch\u1ee9ng Anh Qu\u1ed1c, \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp n\u0103m 1904 t\u1ea1i London. \u0110\u00e2y l\u00e0 m\u1ed9t trong nh\u1eefng t\u1ed5 ch\u1ee9c k\u1ebf to\u00e1n chuy\u00ean nghi\u1ec7p l\u1edbn nh\u1ea5t th\u1ebf gi\u1edbi v\u1edbi h\u01a1n 252.000 h\u1ed9i vi\u00ean v\u00e0 526.000 h\u1ecdc vi\u00ean \u0111\u0103ng k\u00fd t\u1ea1i 179 qu\u1ed1c gia t\u00ednh \u0111\u1ebfn 2024 (theo s\u1ed1 li\u1ec7u t\u1eeb ACCA Global).<\/p>\n Khi ho\u00e0n th\u00e0nh to\u00e0n b\u1ed9 ch\u01b0\u01a1ng tr\u00ecnh, ng\u01b0\u1eddi h\u1ecdc \u0111\u1ea1t danh hi\u1ec7u ACCA Member<\/strong> v\u00e0 \u0111\u01b0\u1ee3c ph\u00e9p ghi “ACCA” sau t\u00ean. Nh\u1eefng ai ho\u00e0n th\u00e0nh th\u00eam 5 n\u0103m kinh nghi\u1ec7m trong l\u0129nh v\u1ef1c t\u00e0i ch\u00ednh s\u1ebd \u0111\u01b0\u1ee3c n\u00e2ng l\u00ean h\u1ea1ng FCCA<\/strong> (Fellow Chartered Certified Accountant) \u2014 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng c\u1ea5p b\u1eadc cao nh\u1ea5t c\u1ee7a t\u1ed5 ch\u1ee9c.<\/p>\n “ACCA kh\u00f4ng ch\u1ec9 l\u00e0 m\u1ed9t ch\u1ee9ng ch\u1ec9 \u2014 \u0111\u00e2y l\u00e0 th\u1ebb th\u00f4ng h\u00e0nh v\u00e0o h\u1ec7 sinh th\u00e1i t\u00e0i ch\u00ednh to\u00e0n c\u1ea7u, n\u01a1i chu\u1ea9n m\u1ef1c IFRS v\u00e0 t\u01b0 duy qu\u1ea3n tr\u1ecb \u0111\u01b0\u1ee3c \u0111\u1eb7t l\u00ean h\u00e0ng \u0111\u1ea7u.” \u2014 ACCA Global, 2023 Annual Report<\/p>\n<\/blockquote>\n \u0110i\u1ec3m kh\u00e1c bi\u1ec7t l\u1edbn nh\u1ea5t gi\u1eefa ACCA v\u00e0 c\u00e1c b\u1eb1ng c\u1ea5p k\u1ebf to\u00e1n trong n\u01b0\u1edbc l\u00e0 ph\u1ea1m vi c\u00f4ng nh\u1eadn. Trong khi b\u1eb1ng \u0111\u1ea1i h\u1ecdc k\u1ebf to\u00e1n hay ch\u1ee9ng ch\u1ec9 CPA Vi\u1ec7t Nam ch\u1ee7 y\u1ebfu c\u00f3 gi\u00e1 tr\u1ecb trong n\u01b0\u1edbc, ACCA \u0111\u01b0\u1ee3c c\u00e1c Big Four (Deloitte, PwC, KPMG, EY) v\u00e0 h\u00e0ng ngh\u00ecn t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia c\u00f4ng nh\u1eadn nh\u01b0 ti\u00eau chu\u1ea9n tuy\u1ec3n d\u1ee5ng to\u00e0n c\u1ea7u.<\/p>\n Ch\u01b0\u01a1ng tr\u00ecnh ACCA \u0111\u01b0\u1ee3c chia th\u00e0nh 3 c\u1ea5p \u0111\u1ed9 r\u00f5 r\u00e0ng. T\u1ed5ng c\u1ed9ng c\u00f3 15 m\u00f4n trong to\u00e0n b\u1ed9 h\u1ec7 th\u1ed1ng, nh\u01b0ng b\u1ea1n ch\u1ec9 c\u1ea7n ho\u00e0n th\u00e0nh 13 m\u00f4n<\/strong> \u0111\u1ec3 \u0111\u1ea1t t\u01b0 c\u00e1ch h\u1ed9i vi\u00ean (do \u0111\u01b0\u1ee3c mi\u1ec5n 2 m\u00f4n d\u1ef1a tr\u00ean b\u1eb1ng c\u1ea5p ho\u1eb7c ch\u1ecdn 2 trong 4 m\u00f4n t\u1ef1 ch\u1ecdn \u1edf c\u1ea5p cao nh\u1ea5t).<\/p>\n C\u1ea5p \u0111\u1ed9 1 g\u1ed3m 3 m\u00f4n, thi\u1ebft k\u1ebf cho ng\u01b0\u1eddi m\u1edbi b\u1eaft \u0111\u1ea7u ho\u1eb7c \u0111ang h\u1ecdc \u0111\u1ea1i h\u1ecdc:<\/p>\n \u2013 AB<\/strong> (Accountant in Business): K\u1ebf to\u00e1n trong m\u00f4i tr\u01b0\u1eddng kinh doanh, qu\u1ea3n tr\u1ecb t\u1ed5 ch\u1ee9c<\/p>\n \u2013 MA<\/strong> (Management Accounting): K\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb, l\u1eadp ng\u00e2n s\u00e1ch, ph\u00e2n t\u00edch chi ph\u00ed<\/p>\n \u2013 FA<\/strong> (Financial Accounting): K\u1ebf to\u00e1n t\u00e0i ch\u00ednh, l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo chu\u1ea9n IFRS<\/p>\n C\u1ea5p \u0111\u1ed9 2 g\u1ed3m 6 m\u00f4n, \u0111\u00e2y l\u00e0 giai \u0111o\u1ea1n ph\u1ea7n l\u1edbn h\u1ecdc vi\u00ean d\u00e0nh nhi\u1ec1u th\u1eddi gian nh\u1ea5t:<\/p>\n \u2013 LW<\/strong> (Corporate and Business Law): Lu\u1eadt doanh nghi\u1ec7p v\u00e0 th\u01b0\u01a1ng m\u1ea1i<\/p>\n \u2013 PM<\/strong> (Performance Management): Qu\u1ea3n l\u00fd hi\u1ec7u su\u1ea5t, ra quy\u1ebft \u0111\u1ecbnh chi\u1ebfn l\u01b0\u1ee3c<\/p>\n \u2013 TX<\/strong> (Taxation): Thu\u1ebf doanh nghi\u1ec7p v\u00e0 c\u00e1 nh\u00e2n<\/p>\n \u2013 FR<\/strong> (Financial Reporting): L\u1eadp v\u00e0 ph\u00e2n t\u00edch b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ee9c h\u1ee3p<\/p>\n \u2013 AA<\/strong> (Audit and Assurance): Ki\u1ec3m to\u00e1n v\u00e0 d\u1ecbch v\u1ee5 b\u1ea3o \u0111\u1ea3m<\/p>\n \u2013 FM<\/strong> (Financial Management): Qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh doanh nghi\u1ec7p<\/p>\n C\u1ea5p \u0111\u1ed9 3 g\u1ed3m 2 m\u00f4n b\u1eaft bu\u1ed9c v\u00e0 2 m\u00f4n t\u1ef1 ch\u1ecdn trong s\u1ed1 4 m\u00f4n:<\/p>\n \u2013 SBL<\/strong> (Strategic Business Leader): L\u00e3nh \u0111\u1ea1o kinh doanh chi\u1ebfn l\u01b0\u1ee3c \u2014 m\u00f4n thi t\u00ecnh hu\u1ed1ng d\u00e0i 4 gi\u1edd<\/p>\n \u2013 SBR<\/strong> (Strategic Business Reporting): L\u1eadp b\u00e1o c\u00e1o chi\u1ebfn l\u01b0\u1ee3c theo chu\u1ea9n IFRS n\u00e2ng cao<\/p>\n \u2013 T\u1ef1 ch\u1ecdn 2 trong: AFM, APM, ATX, AAA (T\u00e0i ch\u00ednh, Qu\u1ea3n tr\u1ecb hi\u1ec7u su\u1ea5t, Thu\u1ebf ho\u1eb7c Ki\u1ec3m to\u00e1n chuy\u00ean s\u00e2u)<\/p>\n M\u1ed9t trong nh\u1eefng l\u00fd do ACCA thu h\u00fat \u0111\u00f4ng h\u1ecdc vi\u00ean l\u00e0 kh\u00f4ng c\u00f3 r\u00e0o c\u1ea3n \u0111\u1ea7u v\u00e0o c\u1ee9ng nh\u1eafc<\/strong>. H\u1ecdc sinh v\u1eeba t\u1ed1t nghi\u1ec7p THPT, sinh vi\u00ean \u0111ang h\u1ecdc \u0111\u1ea1i h\u1ecdc hay ng\u01b0\u1eddi \u0111\u00e3 \u0111i l\u00e0m nhi\u1ec1u n\u0103m \u0111\u1ec1u c\u00f3 th\u1ec3 \u0111\u0103ng k\u00fd h\u1ecdc. N\u1ebfu b\u1ea1n \u0111\u00e3 c\u00f3 b\u1eb1ng \u0111\u1ea1i h\u1ecdc ng\u00e0nh k\u1ebf to\u00e1n \u2013 t\u00e0i ch\u00ednh, c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n m\u1ed9t s\u1ed1 m\u00f4n \u1edf c\u1ea5p \u0111\u1ed9 1 v\u00e0 m\u1ed9t ph\u1ea7n c\u1ea5p \u0111\u1ed9 2.<\/p>\n L\u1ecbch thi ACCA di\u1ec5n ra 4 l\u1ea7n m\u1ed7i n\u0103m v\u00e0o c\u00e1c th\u00e1ng 3, 6, 9 v\u00e0 12. C\u00e1c m\u00f4n Applied Knowledge c\u00f3 th\u1ec3 thi online linh ho\u1ea1t quanh n\u0103m t\u1ea1i c\u00e1c trung t\u00e2m \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n. \u0110i\u1ec3m \u0111\u1ed7 t\u1ed1i thi\u1ec3u cho m\u1ed7i m\u00f4n l\u00e0 50\/100<\/strong>.<\/p>\n B\u00ean c\u1ea1nh vi\u1ec7c ho\u00e0n th\u00e0nh 13 m\u00f4n, b\u1ea1n c\u1ea7n t\u00edch l\u0169y \u0111\u1ee7 3 n\u0103m kinh nghi\u1ec7m l\u00e0m vi\u1ec7c th\u1ef1c t\u1ebf<\/strong> trong l\u0129nh v\u1ef1c t\u00e0i ch\u00ednh \u2013 k\u1ebf to\u00e1n v\u00e0 ho\u00e0n th\u00e0nh Ethics and Professional Skills module<\/strong> (EPM) tr\u01b0\u1edbc khi tr\u1edf th\u00e0nh h\u1ed9i vi\u00ean ch\u00ednh th\u1ee9c.<\/p>\n V\u1ec1 chi ph\u00ed, h\u1ecdc vi\u00ean c\u1ea7n t\u00ednh \u0111\u1ebfn 3 kho\u1ea3n ch\u00ednh:<\/p>\n \u2013 Ph\u00ed \u0111\u0103ng k\u00fd ban \u0111\u1ea7u v\u00e0 ph\u00ed duy tr\u00ec th\u01b0\u1eddng ni\u00ean v\u1edbi ACCA Global<\/p>\n \u2013 L\u1ec7 ph\u00ed thi t\u1eebng m\u00f4n (dao \u0111\u1ed9ng theo khu v\u1ef1c v\u00e0 k\u1ef3 thi s\u1edbm\/mu\u1ed9n)<\/p>\n \u2013 H\u1ecdc ph\u00ed t\u1ea1i c\u00e1c trung t\u00e2m \u0111\u00e0o t\u1ea1o \u0111\u01b0\u1ee3c ACCA ph\u00ea duy\u1ec7t t\u1ea1i Vi\u1ec7t Nam<\/p>\n L\u01b0u \u00fd khi l\u00ean k\u1ebf ho\u1ea1ch h\u1ecdc ACCA<\/strong><\/p>\n T\u1ed5ng chi ph\u00ed \u0111\u1ec3 ho\u00e0n th\u00e0nh ACCA t\u1eeb \u0111\u1ea7u \u0111\u1ebfn cu\u1ed1i (bao g\u1ed3m l\u1ec7 ph\u00ed thi, h\u1ecdc ph\u00ed \u00f4n luy\u1ec7n v\u00e0 ph\u00ed th\u00e0nh vi\u00ean) th\u01b0\u1eddng dao \u0111\u1ed9ng t\u1eeb 150\u2013300 tri\u1ec7u \u0111\u1ed3ng<\/strong>, t\u00f9y v\u00e0o t\u1ed1c \u0111\u1ed9 h\u1ecdc, s\u1ed1 l\u1ea7n thi l\u1ea1i v\u00e0 trung t\u00e2m \u0111\u00e0o t\u1ea1o. \u0110\u00e2y l\u00e0 kho\u1ea3n \u0111\u1ea7u t\u01b0 d\u00e0i h\u1ea1n c\u1ea7n c\u00e2n nh\u1eafc k\u1ef9 tr\u01b0\u1edbc khi b\u1eaft \u0111\u1ea7u.<\/p>\n<\/div>\n N\u1ebfu b\u1ea1n quan t\u00e2m \u0111\u1ebfn l\u1ed9 tr\u00ecnh k\u1ebf to\u00e1n t\u1ea1i Vi\u1ec7t Nam, c\u00f3 th\u1ec3 t\u00ecm hi\u1ec3u th\u00eam v\u1ec1 ch\u1ee9ng ch\u1ec9 k\u1ebf to\u00e1n tr\u01b0\u1edfng<\/a> \u2014 m\u1ed9t trong nh\u1eefng ch\u1ee9ng ch\u1ec9 ngh\u1ec1 nghi\u1ec7p ph\u1ed5 bi\u1ebfn trong ng\u00e0nh.<\/p>\n1. B\u1eb1ng ACCA l\u00e0 g\u00ec v\u00e0 ai c\u1ea5p?<\/h2>\n
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2. C\u1ea5u tr\u00fac 13 m\u00f4n thi theo 3 c\u1ea5p \u0111\u1ed9<\/h2>\n
Applied Knowledge \u2014 N\u1ec1n t\u1ea3ng nh\u1eadp m\u00f4n<\/h3>\n
Applied Skills \u2014 K\u1ef9 n\u0103ng chuy\u00ean s\u00e2u<\/h3>\n
Strategic Professional \u2014 T\u01b0 duy chi\u1ebfn l\u01b0\u1ee3c<\/h3>\n
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\n \nC\u1ea5p \u0111\u1ed9<\/th>\n S\u1ed1 m\u00f4n<\/th>\n Th\u1eddi gian \u01b0\u1edbc t\u00ednh<\/th>\n \u0110\u1eb7c \u0111i\u1ec3m<\/th>\n<\/tr>\n<\/thead>\n \n Applied Knowledge<\/td>\n 3 m\u00f4n<\/td>\n 6\u201312 th\u00e1ng<\/td>\n Thi online, kh\u00f4ng c\u00f3 deadline c\u1ed1 \u0111\u1ecbnh<\/td>\n<\/tr>\n \n Applied Skills<\/td>\n 6 m\u00f4n<\/td>\n 18\u201324 th\u00e1ng<\/td>\n Thi computer-based, 4 k\u1ef3\/n\u0103m<\/td>\n<\/tr>\n \n Strategic Professional<\/td>\n 4 m\u00f4n<\/td>\n 12\u201318 th\u00e1ng<\/td>\n M\u00f4n kh\u00f3 nh\u1ea5t, t\u1ef7 l\u1ec7 \u0111\u1ed7 th\u1ea5p h\u01a1n<\/td>\n<\/tr>\n \n T\u1ed5ng c\u1ed9ng<\/strong><\/td>\n 13 m\u00f4n<\/strong><\/td>\n 3\u20135 n\u0103m<\/strong><\/td>\n C\u1ed9ng th\u00eam 3 n\u0103m kinh nghi\u1ec7m th\u1ef1c t\u1ebf<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n 3. \u0110i\u1ec1u ki\u1ec7n, l\u1ed9 tr\u00ecnh v\u00e0 chi ph\u00ed thi ACCA<\/h2>\n