ACCA考试Safeguard是考试的考点吗？包含哪些内容？

ACCA是一门学科较多的证书考试，ACCA学员要想尽早的拿到ACCA证书，就应该重视ACCA知识的学习才可以。ACCA课程的难度是循序渐进的，因此掌握ACCA考试的知识很关键。ACCA考试Safeguard是考试的考点吗？包含哪些内容？

ACCA考试Safeguard需要掌握的知识点较多，在备考的时候学员要自己去总结考试的内容，同时还需要对知识点有自己的理解与掌握。ACCA考试Safeguard要学习的内容具体如下：

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1、Safeguards created by the profession, legislation or regulation

Education and training requirements for members

Continuing professional development requirements

Professional standards

Professional or regulatory monitoring and disciplinary procedures

Corporate governance requirements

2、afeguards in the work environment

Quality control over assurance engagements individual not involved v/ith the client engagements

Using different partners and engagement teams with separate reporting lines for the provision of non-a$surance services to clients

The employing organisation s ethics and conduct requirements

Strong internal controls

Appropriate disciplinary processes

3、Safeguards created by the individual

Continuing professional development (CPD)

Keeping records of contentious issues and the resultant approach to decision making

Contact with independent mentors

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