2021年的考纲没有任何的变动,CFA协会明确规定,2021年参照2020年的考纲不做变动。
  2020年考纲相较于2019虽然在权重上没有变化但是在具体的部分上均做了相应的调整。具体表现为以下几个方面:
  1.伦理道德与专业准则(Ethical and Professional Standards)部分:
  ★Reading 1.Ethics And Trust In The Investment Profession中:
  √新增考纲:c.describe professions and how they establish trust;
  √取消了对framework for ethical decision making的应用(apply)要求。
  2.数量方法(Quantitative Methods)部分:
  ★删除整个Reading.Discounted Cash Flow Applications
  ★Reading 7.Statistical Concepts and Market Returns中,2020相比2019年考纲取消了对夏普比率(Sharpe ratio)的计算和解释要求。
  ★Reading 11.Hypothesis Testing中,新增考纲:k.formulate a test of the hypothesis that the population correlation coefficient equals zero and determine whether the hypothesis is rejected at a given level of significance;
  ★原Reading 13.Technical Analysis整体移动到组合管理(Portfolio Management)部分。
  3.公司财报分析(Financial Reporting Analysis)
  ★Reading 20.Financial Reporting Standards中:
 

 
  √删除4条考纲要求,分别为:
  1.c.describe the status of global convergence of accounting standards and ongoing barriers to developing one universally accepted set of financial reporting standards;
  2.f.compare key concepts of financial reporting standards under IFRS and US generally accepted accounting principles(US GAAP)reporting systems;
  3.g.identify characteristics of a coherent financial reporting framework and the barriers to creating such a framework;
  4.i.analyze company disclosures of significant accounting policies.
  √取消财报准则设置机构的描述、对国际证监会组织的角色描述、财报的目标描述、财报的前提准备等要求。
  ★Reading 21.Understanding Income Statements中,删除原考纲要求:
  √b.accrual accounting,specific revenue recognition applications(including accounting for long-term contracts,installment sales,barter transactions,gross and net reporting of revenue),and implications of revenue recognition principles for financial analysis;
  √d.describe key aspects of the converged accounting standards for revenue recognition issued by the International Accounting Standards Board and Financial Accounting Standards Board in May 2014;
 

 
  ★Reading 26.Long-lived Assets中,删除原考纲要求:
  √o.explain and *uate how leasing rather than purchasing assets affects financial statements and ratios;
  √p.explain and *uate how finance leases and operating leases affect financial statements and ratios from the perspective of both the lessor and the lessee.
  ★Reading 30.Non-current(Long-term)Liabilities中,删除原考纲要求:
  √h.determine the initial recognition,initial measurement,and subsequent measurement of finance leases;
  √i.compare the disclosures relating to finance and operating leases;