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Professional ethics and governance

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.

Brand-new ethics module coming

In October 2017, we are introducing the new Ethics and Professional Skills module, which will replace the existing Professional Ethics Module.

We'll be the first to deliver a unique module that focuses on developing the professional skills employers need.

The new module continues to develop the essential ethical behaviour and judgment finance professionals need. It complements this with communication, commercial, innovation, analysis and evaluation skills to help you achieve career success.

Find out more about the new module

Foundation-Level qualification students

If you become one of our Foundation-level qualification students you will have to complete the Foundations in Professionalism module. It is also a requirement if you are eligible and wish to complete the Diploma in Accounting and Business.

This is an online, interactive component of the qualifications, designed to help you develop your understanding of what it means to act professionally and ethically in the work you carry out.

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.

What does professional ethics mean?

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Last updated: 24 Jan 2017