The global body for professional accountants
ACCA Professional Ethics Module

ACCA will not only train you to be a good accountant, but also an accountant that is good. As an ACCA student, your ethical and professional development starts from day one, as soon as you have registered with ACCA.

Watch our short video, available in Related Links, to find out why this is important and how good accountants can make a difference in today’s economy.

This module 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. You then apply what you have learned in a case study where you experience an audit situation from two points of view, that of the auditor and the corporate financial accountant.

Sometimes, without you even realising, your personal values can get in the way of your professional ethics. As accounting students, you have been learning the technical aspects of your chosen profession, and may not have spent much time thinking about your own values, how you make decisions, and how you may be influenced in making those decisions.

The Professional Ethics module includes some exercises to help you explore these issues. Then, when you are faced with a difficult decision and find yourself applying the fundamental principles of your profession, you will be better prepared to apply your professional judgment rather than your personal beliefs.

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.

Once you have worked through the module you will be asked to reflect on your learning. This must be done in order to complete the module.

To read more about the benefits of completing the Professional Ethics module and the ethical challenges you may face in your job please view the following Student Accountant articles:

Ethical Dilemma

Completing the Professional Ethics Module

Being Disciplined about the Professional Ethics Module

Access is provided to you as soon as you become eligible to take Paper P1, Governance, Risk and Ethics. 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 Governance, Risk and Ethics paper.

The module consists of nine units, each designed to help you understand what it means to think and act as a professional accountant:

  1. Start here
  2. Thinking about ethical decisions
  3. What is ethics?
  4. Rules vs. principles
  5. About ACCA’s fundamental principles
  6. The framework
  7. Case study
  8. Applying what you have learned
  9. Tell us what you have learned

To read more about the Professional Ethics module, download the 'How to be good article' (PDF format, 208KB)


The Professional Ethics Module can be found within myACCA under the “Ethics & Professionalism” section.

In myACCA select “Professional Ethics module” and then “click here” after the wording “To begin working online”.

ACCA Professional Ethics Module
An interactive case study from the Professional Ethics module.

Last updated: 22 Apr 2015