Ethics module
As part of their ethical development,students will be required to complete a Professional Ethics module, developed by ACCA. This will give students exposure to a range of ethical perspectives,and includes several self-tests which will require them to reflect on their own ethical behaviour and values. They will be able to apply what they have learned in a case study where they can experience an audit situation from two points of view – that of the auditor and the corporate financial accountant.
Students will be given access to the Professional Ethics module as soon as they become eligible to take Paper P1, Professional Accountant. It is recommended that students take the Professional Ethics module at the same time as, or before, the Professional Accountant paper is taken. While students have the flexibility to complete the ethics module at their own convenience, it must be completed before applying for full ACCA membership.
The module uses current best practices in online learning. Upon request, alternative arrangements will be provided for students who do not have access to the Internet.
Completing the Professional Ethics module will not be a requirement for existing students transferring over to the new qualification, although they will be encouraged to complete the module. All students registering on the new ACCA Qualification, ie any students registering or re-registering after January 2007, including CAT students transferring over to the ACCA Qualification, will be required to complete the Professional Ethics module.