Core paper rule change
Important information on changes to the core paper rule which will come into effect for the June 2006 exam session.
- Current core paper rule
- New exam rules for December 2007
- Transition arrangements for current students
- Frequently asked questions
CURRENT CORE PAPER RULE
The current exam rules state that all three core papers of the Professional Scheme (Papers 3.5, 3.6 and 3.7) must be taken and passed at the same session. This is because the core paper syllabuses and exams are co-dependent in their design and content. It is therefore essential that students study and attempt exams for the core papers together.
The core paper rule is flexible. If a student achieves 50% or more in two of the core papers and a mark of 30 to 49% in the third core paper, they are allowed two consecutive exam sessions to pass the remaining core paper. If a student is unsuccessful in the next two exam sessions, they are required to sit all three core papers again.
NEW EXAM RULES FOR DECEMBER 2007
One of the key differences between the current Professional Scheme qualification and the new ACCA Qualification is that the new syllabus has been designed so that there is no requirement for students to sit and/or pass any of the exams together, including the three Essentials exams in the Professional level. This change was introduced in response to feedback gained during the consultation process for the new qualification. It was supported by all key stakeholders including employers who wanted greater flexibility for their trainees to progress through the syllabus and to timetable exam leave around work commitments.
TRANSITION ARRANGEMENTS FOR CURRENT STUDENTS
To assist students on the current scheme with transition to the new ACCA Qualification, ACCA has made the decision to amend, but not completely remove, the core paper rule from the June 2006 exam session. This is a short-term change which will not be applicable after the end of the current scheme. There is no core paper rule in the new ACCA Qualification.
The following rules will apply to the sitting of core papers rule from June 2006 to June 2007:
- students must continue to enter and attempt all outstanding core papers at the same exam session
- students will be awarded a permanent pass in any individual core paper where they achieve a mark of 50% or more
- any student carrying forward a conditional pass from the December 2005 exams to the June 2006 session will have their December 2005 conditional passes automatically converted to permanent passes
- any paper which is referred or re-referred will be reported as a fail. This is because conditional passes, referrals and re-referrals will not exist in the transitional exam rules.
'The main point for students to remember is that from June 2006, conditional passes no longer exist for the core papers,' says ACCA 's managing director – education, learning and development Clare Minchington. 'So any conditional passes that have been awarded will be converted to permanent passes. From June 2006 until the first exams under the new ACCA Qualification in December 2007, students will simply be awarded a pass if they achieve 50% or more in an exam. Students achieving a mark of less than 50% in a paper will be awarded a fail.
'Students are still required to enter for and sit all core papers or outstanding core papers together. An absence in any of the core papers will result in a fail for all core papers, even those where a mark of 50% or more is achieved. This is because all outstanding core papers must be attempted at the same exam session. This reflects the educational design of the current scheme which incorporates substantial syllabus overlap between the three core papers.'
Explaining why ACCA has made the decision to change the core paper rule under the current scheme, Minchington continues: 'We are introducing these changes to the core paper rule under the current scheme in order to help students adapt to the exam changes effective for the new ACCA Qualification. We also wanted to be as fair as possible and not disadvantage those students who, due to timetabling, may be sitting their core papers in the final year of the current scheme and so have to abide by the current core paper rule. These changes to the current scheme are being introduced as soon as they are logistically possible to implement. ACCA is confident that this change to the core paper rule will help students with the transition to the new ACCA Qualification. It is further evidence of ACCA 's commitment that no student is disadvantaged in the process.'
DECEMBER 2005 RESULTS
The core paper exam rules for December 2005 have NOT been changed retrospectively. However, the way the results are presented to students has been amended to reflect the new June 2006 exam rules and subsequent exam options available to candidates. These changes will only affect students who are awarded a referral (first time) or re-referral (second time) following the December 2005 exams.
The scenarios below illustrate the changes to the core paper rule.
Scenario one – attempting core papers for the first time in December 2005
A group of four students sat their core papers for the first time in December 2005. Table 1 details their results and their exam options for the June 2006 session. Please note that Syed is the only student that is affected by the changes to the core paper rule.
TABLE 1: ATTEMPTING CORE PAPERS FOR THE FIRST TIME IN DECEMBER 2005
| Student | December 2005 exam marks | Results achieved | Results reported | June 2006 exam options | Explanation |
|---|---|---|---|---|---|
| Cecilia | Paper 3.5 – 48% Paper 3.6 – 48% Paper 3.7 – 52% |
Overall fail | Overall fail | Has to enter for and sit Papers 3.5, 3.6 and 3.7 together | Because Cecilia failed two of the three core papers, the normal core paper rule still applies and so all three core papers have to be taken again at the same session |
| Rachel | Paper 3.5 – 23% Paper 3.6 – 68% Paper 3.7 – 52% |
Overall fail | Overall fail | Has to enter for and sit Papers 3.5, 3.6 and 3.7 together | Although Rachel achieved passes in two core papers, she did not achieve a referral in her failed paper because she did not achieve a mark between 30 and 49% in the paper she failed. Therefore, the normal core paper rule applies |
| Syed | Paper 3.5 – 43% Paper 3.6 – 57% Paper 3.7 – 54% |
Paper 3.5 – referral Paper 3.6 – conditional pass Paper 3.7 – conditional pass |
Paper 3.5 – fail Paper 3.6 – pass Paper 3.7 – pass |
Attempt Paper 3.5 only | The conditional passes of 57% and 54% are reported as permanent passes and the referral is reported as a fail. This is because conditional passes and referrals no longer exist in the June 2006 exams |
| Muhammad | Paper 3.5 – absent Paper 3.6 – 65% Paper 3.7 – 70% |
Overall fail | Overall fail | Has to enter for and sit Papers 3.5, 3.6 and 3.7 together | The core paper rule applies in that students must enter for and sit all core papers at the same exam session. Even though Muhammad passed both papers he attended, because he was absent from the third paper, his marks are recorded as failing all three core papers |
Scenario two – attempting a referral (first attempt) in December 2005
Joanne and Zhao attempted a referral in Paper 3.5 for the first time in December 2005. Table 2 details their results and exam options for the June 2006 session. These students will be affected by the changes to the core paper rule.
TABLE 2: ATTEMPTING A REFERRAL (FIRST ATTEMPT) IN DECEMBER 2005
| Student | December 2005 exam marks | Results achieved | Results reported | June 2006 exam options | Explanation |
|---|---|---|---|---|---|
| Joanne | Paper 3.5 – 48% | Paper 3.5 – re-referral Paper 3.6 – conditional pass Paper 3.7 – conditional pass |
Paper 3.5 – fail Paper 3.6 – pass Paper 3.7 – pass |
Attempt Paper 3.5 only | The conditional passes awarded at the December 2005 session are reported as permanent passes. The referral in Paper 3.5 is reported as a fail because conditional passes and re-referrals no longer exist |
| Zhao | Paper 3.5 – 52% | Overall pass | Overall pass | No exams to sit – has passed all papers | The conditional passes awarded at the December 2005 session are reported as permanent passes. Zhao passed Paper 3.5 |
Scenario three – attempting a re-referral (second attempt) in December 2005
Shahid and Roxanne attempted a re-referral in Paper 3.5 at the December 2005 session. It was their second attempt to pass Paper 3.5 in December 2005 having failed this paper in June 2005. Table 3 details their results and exam options for the June 2006 session.
TABLE 3: ATTEMPTING A RE-REFERRAL (SECOND ATTEMPT) IN DECEMBER 2005
| Student | December 2005 exam marks | Results achieved | Results reported | June 2006 exam options | Explanation |
|---|---|---|---|---|---|
| Shahid | Paper 3.5 – 47% | Overall fail | Overall fail | Has to enter for and sit Papers 3.5, 3.6 and 3.7 | No change to the core paper rule. Shahid loses his conditional passes following the December 2005 session as he has failed his referred paper for the second time |
| Roxanne | Paper 3.5 – 29% | Overall fail | Overall fail | Has to enter for and sit Papers 3.5, 3.6 and 3.7 | As above. There is no change to the core paper rule. Roxanne loses her conditional passes following the December 2005 session because she failed her referred paper for the second time |
CHANGES IN THE CORE PAPER RULE FROM THE JUNE 2006 EXAM SESSION
From the June 2006 exam session, students will still be required to enter for and sit any outstanding core papers at the same exam session. However, an important change is that students will be awarded a permanent pass in any paper where they achieve a mark of 50% or over. This is because conditional passes will no longer exist.
Scenario four – attempting the core papers for the first time in June 2006
Four students are attempting core papers for the first time at the June 2006 exam session. Table 4 details their results and exam options for the December 2006 session.
TABLE 4: ATTEMPTING THE CORE PAPERS FOR THE FIRST TIME IN JUNE 2006
| Student | June 2006 exam marks | June 2006 exam results | December 2006 exam options | Explanation |
|---|---|---|---|---|
| Umair | Paper 3.5 – 48% Paper 3.6 – 48% Paper 3.7 – 52% |
Paper 3.5 – fail Paper 3.6 – fail Paper 3.7 – pass |
Resit Papers 3.5 and 3.6 together | Conditional passes and referrals no longer exist. Umair retains the pass he has achieved permanently. Umair must attempt both outstanding papers together as students have to enter for and attempt all outstanding core papers at the same session |
| David | Paper 3.5 – 23% Paper 3.6 – 68% Paper 3.7 – 52% |
Paper 3.5 – fail Paper 3.6 – pass Paper 3.7 – pass |
Resit Paper 3.5 | Conditional passes and referrals no longer exist. David retains the passes he has achieved permanently |
| Elizabeth | Paper 3.5 – 43% Paper 3.6 – 57% Paper 3.7 – 54% |
Paper 3.5 – fail Paper 3.6 – pass Paper 3.7 – pass |
Resit Paper 3.5 | Conditional passes and referrals no longer exist. Elizabeth retains the passes she has achieved permanently |
| Lily | Paper 3.5 – absent Paper 3.6 – 65% Paper 3.7 – 70% |
Overall fail | Has to enter for and resit Papers 3.5, 3.6 and 3.7 | Students must enter for and attempt all outstanding core papers at the same exam session. Because Lily was absent for Paper 3.5, her other papers are recorded as fails |
Scenario five – attempting a referral (first attempt) in June 2006
Helen and Kemoll are attempting Paper 3.6, for which they were awarded a referral following the December 2005 exams. Table 5 details their results and exam options for the December 2006 session.
TABLE 5: ATTEMPTING A REFERRAL (FIRST ATTEMPT) IN JUNE 2006
| Student | June 2006 exam marks | June 2006 exam results | December 2006 exam options | Explanation |
|---|---|---|---|---|
| Helen | Paper 3.6 – 48% | Paper 3.6 – fail | Resit Paper 3.6 | The changes have no effect on the passes that Helen has already achieved in Papers 3.5 and 3.7. These results were recorded as permanent passes following the December 2005 session. Helen can attempt Paper 3.6 again at the December 2006 session, June 2007 session, or equivalent in the new ACCA Qualification |
| Kemoll | Paper 3.6 – 52% | Overall pass | No exams to sit – has passed all papers | The passes Kemoll achieved for Papers 3.5 and 3.7 were converted to permanent passes following the December 2005 session. He passed his final paper in June 2006 |
Scenario six – attempting a re-referral (second attempt) in June 2006
Ryan and Lydia failed their referrals in December 2005 and are attempting re-referrals in Paper 3.6 in June 2006. Table 6 details their results and exam options for the December 2006 session.
TABLE 6: ATTEMPTING A RE-REFERRAL (SECOND ATTEMPT) IN JUNE 2006
| Student | June 2006 exam marks | June 2006 exam results | December 2006 exam options | Explanation |
|---|---|---|---|---|
| Ryan | Paper 3.6 – 47% | Paper 3.6 – fail | Resit Paper 3.6 | The conditional passes awarded following the December 2005 session were recorded as permanent passes for June 2006. Ryan only has to resit Paper 3.6 at the December 2006 session, June 2007 session, or equivalent in the new ACCA Qualification |
| Lydia | Paper 3.6 – 55% | Paper 3.6 – pass | No exams to sit – has passed all papers | The conditional passes Lydia achieved for Papers 3.5 and 3.7 following the December 2005 session were recorded as permanent passes for June 2006. Lydia passed her final paper in June 2006 |
Why is ACCA amending the core paper rule ahead of the introduction of the new ACCA Qualification?
ACCA has made the decision to amend, but not completely remove, the core paper rule from the June 2006 exam session. The changes have been made to assist those students who are on the current scheme with their transition to the new ACCA Qualification. This is only a short-term change until the end of the current scheme. There is no core paper rule under the new ACCA Qualification. In the new qualification, students are not required to study, attempt and pass any papers together, including the Essentials papers in the Professional level.
Will the core paper rule still apply to the current scheme?
The amendments to the current core paper rule will apply from June 2006 to June 2007. The core paper rule will be amended, but not completely removed for these exam sessions.
What are the changes to the current scheme core paper rule from June 2006 exams to June 2007?
- Students must still enter and sit for all outstanding core Papers 3.5, 3.6 and 3.7 at the same exam session.
- Students are awarded a permanent pass in any paper where they achieve a mark of 50% or over.
- Any student carrying forward a conditional pass from the December 2005 exams into the June 2006 exams will have their December 2005 conditional passes automatically converted to permanent passes.
- Any paper which is referred/re-referred is reported as a fail. This is because conditional passes, referrals and re-referrals will not exist in the new June 2006 exam rules.
Will ACCA still apply the core paper rule to the new ACCA Qualification?
No. From December 2007 all papers, including the Essentials papers, can be studied, attempted, and credited individually.
Why did ACCA have a core paper rule in the first place and why won't this exist under the new ACCA Qualification?
The syllabuses for the core papers under the current scheme were designed to be co-dependent and therefore it was important for students to study, attempt and pass these papers together. Under the new ACCA Qualification, the syllabuses have been restructured so that papers can be studied and attempted individually, therefore there is no requirement to take any papers together. Perhaps unsurprisingly, during the consultation process, students said they would prefer the core paper rule to be removed from the new ACCA Qualification. However, this was also echoed by employers who wanted greater flexibility for their trainees to progress through the syllabus and to timetable exam leave around work commitments. Our aim is to offer the accounting qualification of choice for employers as well as all other stakeholders, and this change will be a major factor in achieving that goal.
Doesn't removing the core paper devalue the ACCA Qualification?
None of the assessment rigour has been lost under the new ACCA Qualification. ACCA may even see an increase in standards because students will be able to focus on the number of papers they feel capable of sitting. Rather than share valauble time across three exams and only acheive a minimum pass in each paper,students will be able to use their time to really understand and engage with the subject. The new qualification will continue to produce finance professionals that are fit for purpose and capable of building highly successful careers across all sectors, from practising in accounting firms, to the corporate, financial services, and public sectors.
What can students do if they are confused about these changes?
Students can contact ACCAConnectvia e-mail at students@accaglobal.com or by telephone on +44 (0)141 582 2000.
I had a re-referral for Paper 3.6 which I sat in December 2005 and failed which means I have to take all three core papers again. Yet my friend had a referral in this paper and although she failed, has had her conditional passes for Papers 3.5 and 3.7 converted to passes and now only has to resit Paper 3.6. This is really unfair, how can ACCA justify this?
ACCA cannot completely remove the core paper rule under the current scheme because the syllabuses have been designed so that they are co-dependent. Therefore, students will still be required to attempt all remaining core papers together. However, ACCA has amended the rules to help students with the current transition to the new ACCA Qualification.
The main change is that any core paper which is referred/re-referred is reported as a fail. This is because conditional passes, referrals and re-referrals will not exist in the new June 2006 exam rules. If a student has a re-referral for a core paper from December 2005 exams and fails this paper, then they will need to attempt all three core papers again. This part of the core paper rule remains unchanged. If a student has a referral for a core paper from December 2005 and fails that paper, the student will have to attempt that paper again, but the conditional passes will be converted to permanent passes because conditional passes no longer exist under the amended core paper rule. The changes to the core paper rule have been effected at the earliest possible stage in the transition process to the new ACCA Qualification.
If the ruling existed on this syllabus for good reason, how can it suddenly be 'lifted'?
The changes to the core paper rule have been made to assist students in the transition to the new ACCA Qualification. The most important underlying reason for the core paper rule under the current scheme is that the syllabuses for Papers 3.5, 3.6 and 3.7 are co-dependent and should be studied and examined simultaneously.
Under the transition arrangements, students must still attempt all outstanding core papers together. The rule, therefore, has not been lifted completely. An absence in any core paper will still result in a fail for all outstanding core papers. The rule has been made more flexible – any passes that would have previously been recorded as conditional passes are now recorded as permanent passes.
ACCA has changed the core paper rule so not to disadvantage those students who are sitting their core papers in the final year of the current scheme. The changes have been introduced at the earliest possible opportunity to ensure that no student is disadvantaged in the transition period.