?。≒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.
　?。≒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.
　?。≒7）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，風險和道德
　　運用相關知識，技能和執行有關治理，會計的作用，運用專業判斷內部控制，在一個組織的合規性和風險管理，在一個整體的倫理框架。
　?。≒2）公司報告（int）
　　應用知識，以及財務報告的原則和實踐的評價在一個范圍內的業務環境和情況下應用技能和運用專業判斷。
　?。≒3）業務分析
　　運用相關知識，技能，和評估的戰略地位，運用專業判斷，確定的戰略選擇，通過互利的業務流程和結構變化實施戰略行動；協調信息系統和信息技術，通過有效的管理過程的項目，在財務和其他資源約束的人。
　?。≒4）先進的財務管理
　　運用相關知識，技能和運用專業判斷，作為一個高級財務主管或顧問預計，采取或建議有關組織的財務管理決策。
　?。≒5）先進的績效管理
　　運用相關知識，技能和在選擇運用專業判斷和戰略管理會計方法在不同的業務環境中的應用，有助于一個組織的戰略發展的績效評價。
　?。≒7）先進的審計和保證（int）
　　分析，評估和總結對鑒證業務和其他審計和保證問題的背景下，a1實踐和當前的發展。