随着ACCA2010年12月份考试的结束，考生正式进入ACCA2011年6月份的考试备考当中，为帮助广大考生迅速掌握考试要点，定位好备考重点，正保会计网校本着服务广大考生、努力让广大考生的复习、备考事半功倍的宗旨，将陆续公布2011年6月份ACCA考试大纲和学习指南，以飨考生！该大纲和学习指南旨在帮助考生规划学习，并为每一部分的考点提供详细的信息。
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]
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