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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.

New Ethics and Professional Skills module coming

On 31 October 2017, we’re introducing the new Ethics and Professional Skills module, which will replace the existing Professional Ethics Module.

The Ethics and Professional Skills module is an online module that focuses on developing the complete range of professional skills employers have told us they need.

As a key requirement of ACCA membership and, building on our pioneering Professional Ethics Module, this exciting new innovation continues to develop the vitally important ethical behaviour and judgment essential for professional accountants.

This is now complemented by the broader communications, commercial, innovation, analysis and evaluation skills that employers value so highly - focusing on real world business situations.

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: 27 Mar 2017