The global body for professional accountants

Exam Aim

To apply relevant knowledge, skills, and exercise professional judgement in carrying out the role of the accountant relating to governance, internal control, compliance, and the management of risk within an organisation - in the context of an overall ethical framework.

Once you are eligible to sit this paper you will have access to the Professional Ethics module. It is recommended that you take the Professional Ethics module at the same time as, or before, the Paper P1, Governance, Risk and Ethics paper.

For more information about the Professional Ethics module please see the related links section of this page.

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Last updated: 1 Dec 2014