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New ethics module being introduced

In October 2017, we are introducing the new Ethics and Professional Skills module, which will replace the existing Professional Ethics module.

We'll be the first to deliver a unique module that focuses on developing the professional skills employers need.

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ACCA will not only train you to be a good accountant, but also an accountant that is good. As an ACCA student, your ethical and professional development starts from day one, as soon as you have registered with ACCA.

This module will give you exposure to a range of ethical perspectives and includes several self-tests which require you to reflect on your own ethical behaviour and values. You then apply what you have learned in a case study where you experience an audit situation from two points of view, that of the auditor and the corporate financial accountant.

Sometimes, without you even realising, your personal values can get in the way of your professional ethics. As accounting students, you have been learning the technical aspects of your chosen profession, and may not have spent much time thinking about your own values, how you make decisions, and how you may be influenced in making those decisions.

The Professional Ethics module includes some exercises to help you explore these issues. Then, when you are faced with a difficult decision and find yourself applying the fundamental principles of your profession, you will be better prepared to apply your professional judgment rather than your personal beliefs.

The module uses current best practices in online learning. Upon request, alternative arrangements will be provided for students who do not have access to the internet.

Once you have worked through the module you will be asked to reflect on your learning. This must be done in order to complete the module.

To read more about the benefits of completing the Professional Ethics module and the ethical challenges you may face in your job please view the following Student Accountant articles:

Access is provided to you as soon as you complete the Knowledge module (F1-F3) of the Fundamentals level. While you have the flexibility to complete the ethics module in your own time you should note that ethics is now one of your requirements of membership and it is therefore recommended that you take the Professional Ethics module at the same time as, or before, the P1, Governance, Risk and Ethics exam.

The Professional Ethics module must also be completed for you to receive the Advanced Diploma in Accounting and Business award from ACCA on completion of the Fundamentals exams and before you submit your RAP to Oxford Brookes University if you wish to take the B.SC (Hons) degree in Applied Accounting.

The module consists of 10 units, each designed to help you understand what it means to think and act as a professional accountant:

  1. Start
  2. Judging
  3. What is ethics?
  4. Rules vs. principles
  5. About ACCA’s fundamental principles
  6. The framework
  7. Case study
  8. Tell us what you have learned
  9. The personal ethics diagnostic and reflective
  10. Course feedback.

The Professional Ethics Module can be found within myACCA under the “Ethics & Professionalism” section.

In myACCA select “Professional Ethics module” and follow the instructions to begin working online.

Below are students’ views and opinions on the professional ethics module.

"The module exposes you to many different legal regulations and concepts, which help to ensure accountants, work in the public interest"

- Than Shu Feng (Assistant Manager (Cost Accounting) Singapore Airlines Cargo PTE LTD)

"Going through the module again will help me if I have any concerns and want to get an unbiased opinion. It will give me guidance without having to worry about what someone else might think."

- Gemma Hazelden (Audit executive, Grant Thornton UK LLP, UK)

"Initially, I thought completing the Professional Ethics module might be like a test and there would be pass/fail scenarios. It was not like that at all – I came away from it thinking it was easy because all you have to do is give honest answers to the questions and take in the advice and information given."

- Sam Ellis (Financial controller, Solar Fusion Ltd, UK)

"The module gave me a good overview of ethical theory and presented real-life examples of situations that are faced by auditors and finance teams. It has improved my understanding of ethical issues and, therefore, enables me to make the right decisions when presented with real‑life ethical issues."

- Sam Ellis (Financial controller, Solar Fusion Ltd, UK)

Last updated: 27 Jun 2017