大家都知道，ACCA考试要求掌握的内容有很多，学员通过网课的学习，对知识点有全 面的掌握。财会知识的学习对学员很关键，因此学员要重视每一个知识的记忆与理解。那么，ACCA考试The fundamental principles包含哪些内容？
ACCA考试The fundamental principles包含的内容并不算是很少，学员在备考的时候，要了解考试的知识点有哪些，哪些是学员需要重点掌握的内容。下面是融跃小编给大家总结的知识点的内容：
戳：“各科必背定义+历年真题中文解析+20年习题册（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：
收的方知潜在的被收购方都是事务斫的客户
同一行业的竞争对手都是事务所的客户
供应链的上下游都是事务所的客户
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
今天的分享就到这里，备考ACCA备考、报名、课程需求、资料等内容，还有需要或不清楚的问题学员可以添加融跃教育老师微信ryacca668。
