大家都知道，ACCA考試要求掌握的內容有很多，學員通過網課的學習，對知識點有全 面的掌握。財會知識的學習對學員很關鍵，因此學員要重視每一個知識的記憶與理解。那么，ACCA考試The fundamental principles包含哪些內容？

ACCA考試The fundamental principles包含的內容并不算是很少，學員在備考的時候，要了解考試的知識點有哪些，哪些是學員需要重點掌握的內容。下面是融躍小編給大家總結的知識點的內容：

戳：“各科必背定義+歷年真題中文解析+20年習題冊（PDF版）”

1、Integrity

be straightfonward and honest

2、Objectivity

not allow bias, conflicts of interest or undue influence of others to override professional or business judgement

conflict of interest：

收的方知潛在的被收購方都是事務斫的客戶

同一行業的競爭對手都是事務所的客戶

供應鏈的上下游都是事務所的客戶

3、Professional competence & due care

have a continuing duty to maintain professional knowledge and skill at a level required

should act diligently and in accordance v/ith applicable technical and professional standards

4、Confidentiality

should respect the confidentiality of information acquired

should not disclose any such information to third parties without proper and specific authority or unless there is a legal or professional right or duty to disclose

Confidential information acquired should not be used for the personal advantage of members or third parties

5、Professional behaviour

should avoid any action that discredits the profession

今天的分享就到這里，備考ACCA備考、報名、課程需求、資料等內容，還有需要或不清楚的問題學員可以添加融躍教育老師微信ryacca668。