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As an ACCA student, ethical and professional development starts as soon as you register with ACCA

The ethics theme is maintained throughout the ACCA Qualification. To complement this, ACCA developed the Professional Ethics module to form part of your ethical development as a professional accountant. The module allows you to test your ethical knowledge in a series of real-life situations.

On completion of the Professional Ethics module, you are required to reflect on your learning and give a statement about your experience of completing the module.

As you may need time to think about the material, the module can be worked on in several sessions. You are given access to the Professional Ethics module as soon as you become eligible to take Paper P1, Governance, Risk and Ethics. It is recommended that you take it at the same time as, or before, Paper P1.


Integrity and professional behaviour

Integrity and professional behaviour are two of the five fundamental principles of professional ethics.

For you as students this means that you must be straightforward, honest and fair when dealing with ACCA in the following areas:

  • Supplying valid information for the purpose of your admission as a student.
  • Providing authentic information for the purposes of gaining exemptions from any ACCA exams.
  • Conducting yourself properly in all exams, using fair practice.
  • Making regular and honest submissions relating to the practical experience requirement (PER) in My Experience.
  • Diligently working through and completing the Professional Ethics module, independently reflecting on your own personal experience and learning.  
  • Paying all due subscriptions and fees in a timely fashion.


It also places an obligation on you to properly conduct yourself in exams and in the completion of all requirements (including the Professional Ethics module) of the ACCA Qualification.


How to avoid disciplinary action

To comply with the ACCA Rulebook and with the fundamental principles of professional behaviour expected of ACCA students, certain minimum standards of behaviour are expected from students completing and submitting their Professional Ethics module.

These minimum requirements are as follows:

  • Work through the module independently and at your own pace.
  • Read and complete all sections fully.
  • Take adequate time to ensure that each section is properly read, understood and completed.
  • Undertake and complete all exercises and self‑tests diligently, including those requiring the completion of text boxes.
  • Recap on any material where there are any obvious gaps in your knowledge or understanding.
  • Complete the reflective statement responsibly – and entirely in your own words.
  • Ensure that you describe your learning experience honestly and objectively.


ACCA audits Professional Ethics module submissions. Any submissions that contain reflective statements that are far too short, inappropriately written, or deemed not to be the original work of the student, will be investigated and will leave students submitting them potentially liable to disciplinary action. This could ultimately lead to them being removed from the student register.

Students should especially make sure that their personal learning statement is not copied from other sources, but is reflective of what they have learned.

The value of the Professional Ethics module is to familiarise potential ACCA members with the ethical dimensions of professional accountancy and the wider responsibility of the accountant to the client, to ACCA, to the profession, and – above all – to promoting public value and the public interest.

Last updated: 25 Apr 2015