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Professional Ethics

As part of your ethical development, students will be required to complete a Professional Ethics module. The module will give you exposure to a range of ethical perspectives which includes several self-tests which require you to reflect on your own ethical behaviour and values.

Central to the ACCA Qualification is the prominence of professional values, ethics and governance – essential skills needed for accountancy as it moves towards strengthened codes of conduct, regulation and legislation.

Professionalism and ethics are examined in 11 of the 16 exam papers including all papers at Professional level.

The aim of the Professional Ethics module is to help students develop ethical knowledge, sensitivity and judgement which can then be applied in the exams particularly P1, Governance, Risk and Ethics– and also in the workplace.

Students will be given access to the Professional Ethics module when they become eligible to take Paper P1, Governance, Risk and Ethics. It is recommended that they take the Professional Ethics module at the same time as, or before, attempting Paper P1. Although there is the flexibility to take the module at students’ own convenience, it must be completed before applying for ACCA membership.



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