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Professional ethics and governance

Values, ethics and governance are essential skills for finance professionals. It is important to ACCA to ensure all students – irrespective of which qualification they are studying for, and to which level they wish to take their career – understand what it means to work and act professionally and ethically in the workplace.

Our members (and students) play an integral part in upholding ACCA’s reputation and brand promise as they are the public face of our brand. By being aware of the standards we set, you contribute to the continued success of this growing brand. The ACCA Rulebook is available in several forms, and we recommend that you familiarise yourself with its regulations and ethical requirements. Keep it to hand so you know your rights and responsibilities as a student. The Rulebook is updated regularly, in line with regulatory developments and policy requirements. Bookmark the rulebook and be confident you're using the latest edition.

Remember, the ACCA Rulebook is publically available and its contents and the regulatory processes that flow from it are underpinned by the principles of better regulation. The transparency of having the Rulebook visibly on the website is important in upholding the ACCA brand. It is a public declaration of the responsibilities of ACCA members and students, and the technical and ethical standards expected of them.

This is why ACCA has adopted a holistic approach to your ethical development via the exam syllabus, the Practical Experience Requirement and the Professional Ethics Module – requirements you need to complete in order to obtain your ACCA Qualification.

ACCA Qualification Students

As part of your ethical development, you are required to complete the Professional Ethics Module. This 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.

New Ethics and Professional Skills module coming

On 31 October 2017, we’re introducing the new Ethics and Professional Skills module, which will replace the existing Professional Ethics Module.

The Ethics and Professional Skills module is an online module that focuses on developing the complete range of professional skills employers have told us they need.

As a key requirement of ACCA membership and, building on our pioneering Professional Ethics Module, this exciting new innovation continues to develop the vitally important ethical behaviour and judgment essential for professional accountants.

This is now complemented by the broader communications, commercial, innovation, analysis and evaluation skills that employers value so highly - focusing on real world business situations.

Foundation-Level qualification students

If you become one of our Foundation-level qualification students you will have to complete the Foundations in Professionalism module. It is also a requirement if you are eligible and wish to complete the Diploma in Accounting and Business.

This is an online, interactive component of the qualifications, designed to help you develop your understanding of what it means to act professionally and ethically in the work you carry out.

Diploma in Accounting and Business and Foundation-level students 

If you are eligible and wish to complete the Diploma in Accounting and Business, you will need to complete the Foundations in Professionalism module as part of the requirements.

What does professional ethics mean?

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Last updated: 22 Jun 2017