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《高级会计实务》考试大纲涵盖三部分内容：会计核算；财务管理；相关法规。高级会计师考试主要考核应试者运用理论知识、政策法规,对所提供的有关背景资料进行分析、判断和处理业务的综合能力。
“Advanced Accounting Practice” exam covers three parts: accounting; financial management; relevant laws and regulations. Senior Accountant Examination Key Assessments Candidates use theoretical knowledge, policies and regulations to analyze the background information provided and judge and handle the comprehensive capabilities of the business.