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Ethics
For ACCA students, professional ethics is at the heart of the ACCA Qualification. It is covered in 11 of the 16 exam papers – including all papers at Professional level – and in three of the Essentials performance objectives. Underpinning the educational syllabus and the practical experience is the Professional Ethics module. The aim of the Professional Ethics module is to give trainees exposure to a range of ethical perspectives. Ideally this should be completed before, at the same time or soon after completing Paper P1, Professional Accountant, but must be completed before applying for membership.
A version of the Professional Ethics module is accessible by employers for reference purposes. Please note however, that students must only access the module individually through myACCA, as the employer version is not linked to individual student records.