The Ethics and Professional Skills Module (EPSM) is a vital part of the ACCA qualification. Here, we'll help you through some of the common challenges with unit 8.
Why unit 8 matters
Unit 8 is a role-play scenario where you step into a head of accounting role to tackle emerging environmntal risks. You’ll analyse, evaluate, and make decisions - bringing together everything from units 1–7.
- Real-world confidence: Unit 8 helps you think like a leader under pressure.
- Employability boost: You’ll demonstrate judgement, analysis, and ethical decision-making.
- Exam support: These skills reinforce success across the qualification.
Well done if you’ve completed units 1-7 so far. Unit 8 is a challenge but it’s designed to make you stronger and more employable.
Three tips to succeed in unit 8
1. Read and revisit
Read the instructions carefiully. There are ten quizzes tied to a single storyline and each quiz has a short briefing section with the information you need. There are no separate learning sections.
- If you get stuck re-read the introduction and review it with the quiz questions in mind.
- Revisit earlier units, go back to units 1–7 to refresh concepts.
- You can revisit units 1–9 as often as you like—even after completing EPSM.
2. Prepare for the Accountancy Department Costs quiz
Unlike earlier narrative questions, this one is numeric so you will need calculations. Download the spreadsheet to start with - it’s at the end of Organisational Restructure. If you missed it, go back, download, and restart the quiz.
- Crucial point: for each question you need to calculate the impact of the option on net profit, you are not just calculating the profit for each one.
- Take your time, carefully read the information in each question and locate the associated data in the spreadsheet
- Follow the instructions on rounding and not using symbols in your answer.
3. Take your time on Analysing the Strategic Options quiz
- You will need to download a spreadsheet to complete the quiz and this can be found at the end of the immediately preceding section, ‘Strategic planning – part 2’.
- Crucial point: for each question you need to calculate the impact of the option on net profit
- You are not just calculating the profit for each one.
- Take your time, carefully read the information in each question and locate the associated data in the spreadsheet
- Follow the instructions on rounding and not using symbols in your answer.
Final tips
You’ve done the hard work to get here - keep going. Work steadily, trust your preparation, and use the tools provided. You’re close to completing EPSM and stepping into ACCA membership with your head high.
