Leading the way on professional ethics
ACCA takes a strong position on ethics and requires that all ACCA members adhere to our ethical code of conduct. Ethics is good for business. Making the right decision based on an ethical code of conduct is good not only for accounting and finance professionals, but also for their clients, colleagues, and the organisations in which they work. The consequences of professional misconduct, on the other hand, can lead to a loss of reputation, a fine, or even a jail sentence.
ACCA takes an active lead on ethics and provides thought-leadership to both our members and the wider business community through initiatives such as our recent collaboration with CFO Asia Research Services to produce the research report Corporate Governance, Business Ethics and the CFO. In addition, we provide free public access to a wide range of ethics resources and learning materials via our dedicated ethics website.


