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Professional ethics are at the heart of ACCA qualifications. They are covered in:

  • 11 of the 16 exam papers of the ACCA Qualification, including all papers at Professional level
  • three of the Essentials performance objectives, which are part of the Practical Experience Requirement of the ACCA Qualification
  • the Ethics and Professional Skills module of the ACCA Qualification
  • the Foundations in Professionalism module, which is part of all qualifications within the Foundations in Accountancy suite of awards.

The ACCA Ethics modules are studied entirely online. The aim of the modules is to introduce your trainee accountants to a range of ethical ideas. This knowledge underpins both their studies and any practical experience they are required to undertake.

The Foundations in Professionalism module can be completed before or after taking Foundations in Accountancy exams.

Ideally, the Ethics and Professional Skills module of the ACCA Qualification should be completed before, at the same time or soon after completing Paper P1, Governance, Risk and Ethics. The module must be completed before applying for ACCA membership. As an employer, you can have access to a demonstration version of the Ethics and Professional Skills module. Log in to myACCA to access it by clicking on the link in the Related Links on the top left of the page.


Last updated: 31 Oct 2017

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