The global body for professional accountants

Values, ethics and governance are essential skills for finance professionals. It is important to ACCA to ensure all students – irrespective of which qualification they are studying for, and to which level they wish to take their career – understand what it means to work and act professionally and ethically in the workplace.

This is why ACCA has adopted a holistic approach to your ethical development via the exam syllabus, the Practical Experience Requirement and the Professional Ethics Module – requirements you need to complete in order to obtain your ACCA Qualification.

ACCA Qualification Students

As part of your ethical development, you are required to complete the Professional Ethics Module. This will give you exposure to a range of ethical perspectives and includes several self-tests which require you to reflect on your own ethical behaviour and values.

For more information on the Professional Ethics Module, its content and how to access it, please select the "Professional Ethics" link from the right hand side menu.

Diploma in Accounting and Business and Foundation-level students 

If you are eligible and wish to complete the Diploma in Accounting and Business, you will need to complete the Foundations in Professionalism module as part of the requirements. Foundations in Professionalism is also a requirement for Foundation-level students. Visit the Foundation-level student journey from the related links to the left of the page to find out more. 

Last updated: 29 Jan 2014