Students are required to complete the Professional Ethics module as part of their ethical development. The module gives students exposure to a range of ethical perspectives and includes several self-tests which require them to reflect on their own ethical behaviour.
Professional values, ethics and governance are essential skills needed for accountancy as the profession moves towards strengthened codes of conduct, regulation and legislation.
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 and the workplace.
Professionalism and ethics are covered in parts of 11 of the 16 exam papers - including all papers at Professional level - and through the achievement of all the performance objectives. There is a strong emphasis on professionalism and ethics in Paper P1, Governance, Risk and Ethics.
All students are required to complete the Professional Ethics module before they apply for membership.
Students are given access to the Professional Ethics module when they become eligible to take Paper P1, Governance, Risk and Ethics.
It is recommended that students take the Professional Ethics module at the same time as, or before attempting Paper P1.
Although students can take the module at their own convenience, it must be completed before they apply for ACCA membership.
Once students are eligible to take the Professional Ethics module, they will be given access to it via a link on myACCA. Students have the option to complete the module online or by a mobile version for an MP3 or MP4 player, a Blackberry or an internet-enabled mobile phone. More information is available from myACCA.
If students do not have internet access, they can contact
ACCA Connect to make alternative arrangements.
Students can work through the material at their own speed and take as much or as little time as they need. The average user takes about three and a half hours to complete the module. The speed of their internet access and their familiarity with the English language may affect how long it takes them.
Since this is a reflective module consisting of nine units, we encourage students to work through one or two units at a time, think about the material, then go back and work through a few more units.
Students can re-access the module at any time. We encourage students to return to the module throughout their training in order to maintain their awareness of professional ethics. It may be particularly useful to do so during preparation for the professional level papers and while gaining their practical experience in the workplace.
There is no exam for the Professional Ethics module; therefore students cannot fail it. There are a series of self-tests for students to complete, designed to encourage them to reflect on what they have learnt. Students will then record what they have learnt in a learning statement.
Last updated: 11 Sep 2014