Ethics
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 you 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.