?。≒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.
　　（P2） 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(xiǎn)和道德
　　運(yùn)用相關(guān)知識(shí)，技能和執(zhí)行有關(guān)治理，會(huì)計(jì)的作用，運(yùn)用專業(yè)判斷內(nèi)部控制，在一個(gè)組織的合規(guī)性和風(fēng)險(xiǎn)管理，在一個(gè)整體的倫理框架。
　　（P2）公司報(bào)告（int）
　　應(yīng)用知識(shí)，以及財(cái)務(wù)報(bào)告的原則和實(shí)踐的評(píng)價(jià)在一個(gè)范圍內(nèi)的業(yè)務(wù)環(huán)境和情況下應(yīng)用技能和運(yùn)用專業(yè)判斷。
　?。≒3）業(yè)務(wù)分析
　　運(yùn)用相關(guān)知識(shí)，技能，和評(píng)估的戰(zhàn)略地位，運(yùn)用專業(yè)判斷，確定的戰(zhàn)略選擇，通過(guò)互利的業(yè)務(wù)流程和結(jié)構(gòu)變化實(shí)施戰(zhàn)略行動(dòng)；協(xié)調(diào)信息系統(tǒng)和信息技術(shù)，通過(guò)有效的管理過(guò)程的項(xiàng)目，在財(cái)務(wù)和其他資源約束的人。
　?。≒4）先進(jìn)的財(cái)務(wù)管理
　　運(yùn)用相關(guān)知識(shí)，技能和運(yùn)用專業(yè)判斷，作為一個(gè)高級(jí)財(cái)務(wù)主管或顧問(wèn)預(yù)計(jì)，采取或建議有關(guān)組織的財(cái)務(wù)管理決策。
　?。≒5）先進(jìn)的績(jī)效管理
　　運(yùn)用相關(guān)知識(shí)，技能和在選擇運(yùn)用專業(yè)判斷和戰(zhàn)略管理會(huì)計(jì)方法在不同的業(yè)務(wù)環(huán)境中的應(yīng)用，有助于一個(gè)組織的戰(zhàn)略發(fā)展的績(jī)效評(píng)價(jià)。
　　（P7）先進(jìn)的審計(jì)和保證（int）
　　分析，評(píng)估和總結(jié)對(duì)鑒證業(yè)務(wù)和其他審計(jì)和保證問(wèn)題的背景下，a1實(shí)踐和當(dāng)前的發(fā)展。