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 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.
Practical experience requirement
As part of your journey to become a qualified ACCA member, you will need to demonstrate relevant skills and experience within a real work environment. This is what the Practical Experience Requirement (PER) is all about. PER is to be completed in addition to your ACCA exams and the Professional Ethics Module.
For more information, visit our practical experience page.