根据早前ACCA中国官网通告显示，2016年底左右ACCA F5-F9阶段将逐步加入机考机制，近期ACCA官方在采访中也透露针对机考非选择题部分的答题，官方也开发了新的答题板（电子表格、书写白板）功能，并且会提供相应的样卷给大家练习，这些资料福利会在今年4月下旬左右推出。
ACCA小boss——Catherine Edwards为学员们9月的机考成绩表示惊叹，所以决定要改革一下机考形式。
因为，这将是全新的机考形式（new-look exams），所以ACCA官方表示，将在4月下旬给大家新的福利——pecimen papers！（这可是号称“样卷”的模板呀！）为大家伙指明方向~！
其实呢，ACCA原来就琢磨着希望学员们会用表格和文本来答题，但苦于大家伙可能会“不适应”，所以一直没试，现在呢，咱的机考娃已经3岁了，隔壁老王家的孩子都已经会打酱油了呢，咱机考形式也不能落后。
为了能让大家更快地了解新的机考形式，ACCA官方特赐福利：空白电子表格和文字处理的样张，让大家伙参考着来。这些福利都和样卷一起，在4月下旬发布，号称ACCA大礼包~
为了能让这些福利和制度顺利展开，ACCA计划着将请“大牛”（Pearson VUE专业的供应商）来建立全球的机考中心网络，以确保ACCA学员们能专业地不间断地进行考试。
小boss Edwards强调了，机考和笔试还是都OK的，目前大家伙可以随意挑选。（以后小编也说不准，因为小boss发话了，说取消笔试会在各国的基础上，对某些发达城市可以先试着用用，而且也要等讲师和学生都已经准备好。）
即使是新政策实施，考卷依旧是50分通过哦~还是原来的配方,还是熟悉的味道~
不过，大家也知道机考是有题库的，考试难度和内容肯定不一样，ACCA已经在逐步规范考试，以确保所有的考试都是同一的标准，内容也是*6机密。这些细节ACCA也已经跟监管机构密切沟通过，并将告诉大家整个机制是如何运行的。
英文原文：
It’s full steam ahead for the introduction of CBE exams thisSeptember, says ACCA’s Director of Qualifications, Catherine Edwards.
In an exclusive interview Edwards revealed that ACCA will be releasing specimen papers in late April for the new-look exams.
The computer-based exams have been ‘three years in the making’,and students will be expected to answer usingspreadsheets and word processing with table creation functionality. Inaddition to specimen exams, ACCA is planning to release a blank spreadsheet andword processing sheet so students can practice with them. Again these will bereleased late April time.
ACCA plans to use a specialist supplier toprovide its worldwide computer based centre network. The supplier is veryestablished at running computer-based exams worldwide and will ensure dedicatedcentres for ACCA students to take their exams in a professional anduninterrupted manner.
Edwards stressed that ACCA will be running parallel exams – both paperand CBE exams. She said a CBE-only offering will only happen when students andtutors are ready, and will be introduced on a country-by-country basis,starting small with selected centres available in certain cities initially. UKand Ireland will be in the first set of countries to come on-line.
Edwards explained under the new CBE regime PQs will be stillreceive a mark for their exam and sitters will still need 50 per cent to pass.When it comes to the CBE exams themselves she explained exams won’t all be thesame but ACCA has taken steps to ensure all exams are of the same standard, andas the exams are controlled across the different time zones that ACCA offersexams in, steps are also taken to ensure the exam content is protected. ACCAwill be releasing details of how the model works. It comes with a lot ofresearch and has been explained to the regulators, who are all happy.
ACCA has had to work closely with the regulators – the likes ofSQA, QAA and FRC, and a number of others around the world. They too have had tobe taken on the journey.
ACCA认证处的主任卡瑟琳?爱德华称，ACCA新型机考将于今年九月重磅登场。
爱德华此前在专访里透露，ACCA将在四月下旬发放样卷，探索新型考试模式。
机考的实施工作已经筹划了三年，以后学生将使用电子数据表，创建表格及文字处理来答题。除了发放样卷，ACCA考试委员会也计划于今年四月下旬给考生提供空白电子表格和文字处理表格，以便学生练习。
ACCA寻找专门的供应商，为其实现全球机考提供中央网络。该供应商必须在组织全球机考方面经验丰富并能确保考生连续无间断的完成专业考试。
爱德华强调今后ACCA考试将同时采取笔试和机考两种考试方式。只有学生和导师都做好准备的情况下才会实行机考，并且以国家为单位实施，部分城市将配备专门的考场作为试点来举办小规模考试。英国和爱尔兰将是*9批试点国家。
爱德华补充到，在新型的机考体制下，考试的最低通过分数还是50%。谈到机考考试的难度时，爱德华称机考与笔试试题不会完全相同，但考试委员会将保证两者难度大体相当。鉴于全球机考存在的时差问题，考试委员会还会采取行动确保考卷的保密性。ACCA也会在日后公布更多的机考考试细节。目前大量的考试研究正在进行，ACCA的监管者对研究结果也大体满意。
ACCA正与苏格兰学历管理委员会，高等教育质量保障局，财务报告委员会等其他相关机构一起努力，共同推进机考实施。