（F1）Foundations of Accounting in Business
　　To introduce knowledge and understanding of the business and its environment and the influence this has on how organisations are structured and on the role of the accounting and other key business functions in contributing to the efficient, effective and ethical management and development of an organisation and its people and systems.
　　（F2/FMA） Foundations of Management Accounting
　　To develop knowledge and understanding of providing basic management information in an organisation to support management in planning and decision- making.
　　（F3/FFA） Foundations of Financial Accounting
　　To develop knowledge and understanding of the underlying principles and concepts relating to financial accounting and technical proficiency in the use of double-entry accounting techniques including the preparation of basic financial statements.
　　（F4） Corporate and Business Law
　　To develop knowledge and skills in the understanding of the general legal framework, and of specific legal areas relating to business, recognizing the need to seek further specialist leg advice where necessary.
　　（F5） Performance Management
　　To develop knowledge and skills in the application of management accounting techniques to quantitative and qualitative information for planning, decision-making, performance *uation, and control
　　（F6） Taxation （UK）
　　To develop knowledge and skills relating to the tax system as applicable to individuals, single companies, and groups of companies.
　　（F7） Financial Reporting （INT）
　　To develop knowledge and skills in understanding and applying accounting standards and the theoretical framework in the preparation of financial statements of entities, including groups and how to analyse and interpret those financial statements.
　　（F8） Audit and Assurance （INT）
　　To develop knowledge and understanding of the process of carrying out the assurance engagement and its application in the context of the professional regulatory framework.
　　（F9） Financial Management
　　To develop the knowledge and skills expected of a finance manager, in relation to investment, financing, and dividend policy decisions.
　　ACCA 特许公认会计师公会（The Association Of Chartered Certified Accountants）：
 
　　ACCA成立于1904年，是目前世界上领先的专业国际会计师组织，总部位于英国伦敦。目前，ACCA在世界上160多个国家和地区拥有30万名会员和学员，是国际上国际学生最多，学员规模发展最快的专业会计组织。ACCA会员资格得到欧盟立法及许多国家公司法的承认。ACCA是国际会计准则委员会（IASC）的创始成员，也是国际会计师联合会（IFAC）的主要成员，1999年2月联合国通过了以ACCA课程大纲为蓝本的《职业会计师专业教育国际大纲》，该大纲将作为世界各地职业会计师考试课程设置的一个衡量基准。ACCA在国内称为“国际注册会计师”，实际上是特许公认会计师公会（The Association Of Chartered Certified Accountants）的缩写，它是英国具有特许头衔的4家注册会计师协会之一，也是当今最知名的国际性会计师组织之一。ACCA资格被认为是“国际财会界的通行证”。本站提供ACCA考试网络课程免费试听，想了解更多ACCA相关课程，请点击>>