ACCA2011年6月份考試大綱(P1)(13)

　　隨著ACCA2010年12月份考試的結束，考生正式進入ACCA2011年6月份的考試備考當中，為幫助廣大考生迅速掌握考試要點，定位好備考重點，正保會計網校本著服務廣大考生、努力讓廣大考生的復習、備考事半功倍的宗旨，將陸續公布2011年6月份ACCA考試大綱和學習指南，以饗考生！該大綱和學習指南旨在幫助考生規劃學習，并為每一部分的考點提供詳細的信息。

　　4.Professional practice and codes of ethics

　　a)Describe and explore the areas of behaviour covered by corporate codes of ethics.^[3]

　　b)Describe and assess the content of,and principles behind,professional codes of ethics.^[3]

　　c)Describe and assess the codes of ethics relevant to accounting professionals such as the IFAC or professional body codes.^[3]

　　5.Conflicts of interest and the consequences of unethical behaviour

　　a)Describe and evaluate issues associated with conflicts of interest and ethical conflict resolution.^[3]

　　b)Explain and evaluate the nature and impacts of ethical threats and safeguards.^[3]

　　c)Explain and explore how threats to independence can affect ethical behaviour.^[3]

　　6. Ethical characteristics of professionalism

　　a)Explain and analyse the content and nature of ethical decision-making using content from Kohlberg's framework as appropriate.^[2]

　　b)Explain and analyse issues related to the application of ethical behaviour in a professional context.^[2]

　　c)Describe and discuss'rules based'and'principles based'approaches to resolving ethical dilemmas encountered in professional accounting.^[2]

　　7.Social and environmental issues in the conduct of business and ethical behaviour

　　a)Describe and assess the social and environmental effects that economic activity can have(in terms of social and environmental'footprints').^[3]

　　b)Explain and assess the concept of sustainability and evaluate the issues concerning accounting for sustainability(including the contribution of'full cost'accounting).^[3]

　　c)Describe the main features of internal management systems for underpinning environmental accounting such as EMAS and ISO 14000.^[1]

　　d)Explain the nature of social and environmental audit and evaluate the contribution it can make to the development of environmental accounting.^[3]