?。≒1） Governance, Risk and Ethics
　　To apply relevant knowledge, skills and exercise professional judgment in carrying out the role of the accountant relating to governance, internal control, compliance and the management of risk within an organisation, in the context of an overall ethical framework.
　?。≒2） Corporate Reporting （INT）
　　To apply knowledge, skills and exercise professional judgement in the application and *uation of financial reporting principles and practices in a range of business contexts and situations.
　　（P3） Business Analysis
　　To apply relevant knowledge, skills, and exercise professional judgement in assessing strategic position, determining strategic choice, and implementing strategic action through beneficial business process and structural change; coordinating knowledge systems and information technology and by effectively managing processes projects, and people within financial and other resource constraints.
　　（P4） Advanced Financial Management
　　To apply relevant knowledge, skills and exercise professional judgement as expected of a senior financial executive or advisor, in taking or recommending decisions relating to the financial management of an organisation.
　　（P5） Advanced Performance Management
　　To apply relevant knowledge, skills and exercise professional judgement in selecting and applying strategic management accounting techniques in different business contexts and to contribute to the *uation of the performance of an organisation and its strategic development.
　　（P7）Advanced Audit and Assurance （INT）
　　To analyse, *uate and conclude on the assurance engagement and other audit and assurance issues in the context of best practice and current developments.
　　ACCA 特許公認(rèn)會(huì)計(jì)師公會(huì)（The Association Of Chartered Certified Accountants）：
 
　　ACCA成立于1904年，是目前世界上領(lǐng)先的專(zhuān)業(yè)國(guó)際會(huì)計(jì)師組織，總部位于英國(guó)倫敦。目前，ACCA在世界上160多個(gè)國(guó)家和地區(qū)擁有30萬(wàn)名會(huì)員和學(xué)員，是國(guó)際上國(guó)際學(xué)生最多，學(xué)員規(guī)模發(fā)展最快的專(zhuān)業(yè)會(huì)計(jì)組織。ACCA會(huì)員資格得到歐盟立法及許多國(guó)家公司法的承認(rèn)。ACCA是國(guó)際會(huì)計(jì)準(zhǔn)則委員會(huì)（IASC）的創(chuàng)始成員，也是國(guó)際會(huì)計(jì)師聯(lián)合會(huì)（IFAC）的主要成員，1999年2月聯(lián)合國(guó)通過(guò)了以ACCA課程大綱為藍(lán)本的《職業(yè)會(huì)計(jì)師專(zhuān)業(yè)教育國(guó)際大綱》，該大綱將作為世界各地職業(yè)會(huì)計(jì)師考試課程設(shè)置的一個(gè)衡量基準(zhǔn)。ACCA在國(guó)內(nèi)稱(chēng)為“國(guó)際注冊(cè)會(huì)計(jì)師”，實(shí)際上是特許公認(rèn)會(huì)計(jì)師公會(huì)（The Association Of Chartered Certified Accountants）的縮寫(xiě)，它是英國(guó)具有特許頭銜的4家注冊(cè)會(huì)計(jì)師協(xié)會(huì)之一，也是當(dāng)今最知名的國(guó)際性會(huì)計(jì)師組織之一。ACCA資格被認(rèn)為是“國(guó)際財(cái)會(huì)界的通行證”。本站提供ACCA考試網(wǎng)絡(luò)課程免費(fèi)試聽(tīng)，想了解更多ACCA相關(guān)課程，請(qǐng)點(diǎn)擊>>