AFM是ACCA考试中的《高级财务管理》的简称，原为P4。该科目自2019年9月开始，将会实行新的考试大纲，与之前的考试大纲相比，本次考纲对于以下几个方面进行了微调：
（ACCA periodically reviews its qualification syllabuses so that they fully meet the needs of stakeholders such as employers, students, regulatory and advisory bodies and learning providers.）
Table 1 Amendments to AFM
|
Section and subject area |
Syllabus content |
|
B3a |
Addition of initial coin offering to the sources of finance list |
|
E3a |
Clarification to make clear that interest rate collars are examinable |
