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Professional ethics
Ethics are at the core of the new ACCA Qualification. All students will be required to complete a two-hour, online ethics module before studying for Professional level exams. The module not only asks them to consider the implications of right and wrong conduct but also requires them to reflect on their own ethical outlook and personal values. This reinforces the core value of integrity which is at the heart of ACCA's mission.
ACCA has created a dedicated ethics area of its website, providing guidance for students and members, as well as example case studies. Its code of conduct is aligned to that of the International Federation of Accountants (IFAC).
When surveyed as part of development of the new qualification, both members and students overwhelmingly agreed that ethics and integrity were the biggest challenges facing the global accountancy profession. Those who qualify for membership therefore understand and support the obligations placed on them to conduct themselves in a manner that demonstrates the same high standards of professionalism, wherever they work.