?。≒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.
　?。≒3） 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.
　?。≒4） 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.
　?。≒5） 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.
　?。≒1）治理，風(fēng)險和道德
　　運用相關(guān)知識，技能和執(zhí)行有關(guān)治理，會計的作用，運用專業(yè)判斷內(nèi)部控制，在一個組織的合規(guī)性和風(fēng)險管理，在一個整體的倫理框架。
　?。≒2）公司報告（int）
　　應(yīng)用知識，以及財務(wù)報告的原則和實踐的評價在一個范圍內(nèi)的業(yè)務(wù)環(huán)境和情況下應(yīng)用技能和運用專業(yè)判斷。
　　（P3）業(yè)務(wù)分析
　　運用相關(guān)知識，技能，和評估的戰(zhàn)略地位，運用專業(yè)判斷，確定的戰(zhàn)略選擇，通過互利的業(yè)務(wù)流程和結(jié)構(gòu)變化實施戰(zhàn)略行動；協(xié)調(diào)信息系統(tǒng)和信息技術(shù)，通過有效的管理過程的項目，在財務(wù)和其他資源約束的人。
　?。≒4）先進的財務(wù)管理
　　運用相關(guān)知識，技能和運用專業(yè)判斷，作為一個高級財務(wù)主管或顧問預(yù)計，采取或建議有關(guān)組織的財務(wù)管理決策。
　?。≒5）先進的績效管理
　　運用相關(guān)知識，技能和在選擇運用專業(yè)判斷和戰(zhàn)略管理會計方法在不同的業(yè)務(wù)環(huán)境中的應(yīng)用，有助于一個組織的戰(zhàn)略發(fā)展的績效評價。
　?。≒7）先進的審計和保證（int）
　　分析，評估和總結(jié)對鑒證業(yè)務(wù)和其他審計和保證問題的背景下，a1實踐和當(dāng)前的發(fā)展。