Professional Ethics module
Professional ethics is at the heart of the ACCA Qualification.
Professional ethics is covered in 11 of the 16 exam papers. This includes all papers at Professional level and three of the Essential performance objectives.
The Professional Ethics module underpins both your studies and your practical experience. The aim of the module is to introduce you to a range of ethical ideas.
You get access to the module when you become eligible to take Paper P1, Governance, Risk and Ethics. We recommend that you take the Professional Ethics module at around the same time as you take this paper. You must finish it before you can become a member and before you can finish your BSc degree.
Practical experience requirement
A key part of the ACCA Qualification is getting relevant practical experience in the workplace. Our exams will give you the theory behind your knowledge of accountancy, but you also need to have the practical experience to support it. This experience, alongside your exams and ethical awareness, will mean you are fully prepared for a challenging career as a professional accountant.
The ACCA Qualification closely links practical experience to your studies. This means you can apply the knowledge you gain from the exams to your workplace. This also will show future employers that you have the right mix of knowledge and skills.
You should think about the practical experience you need to gain for the ACCA Qualification when looking for a job and choosing your employer.
You need to do three years' relevant work experience and achieve 13 of the performance objectives listed below. You will need to do all nine listed as 'Essentials' and four of those listed as 'Options'.
Performance objectives are part of the requirements you must meet for your practical experience. They set out a clear guide for the activities you should do and what you should achieve in the workplace. They outline the standards and expected result of your work. They also show the attitudes you are expected to have as a trainee accountant.