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.

Our members (and students) play an integral part in upholding ACCA’s reputation and brand promise as they are the public face of our brand. By being aware of the standards we set, you contribute to the continued success of this growing brand. The ACCA Rulebook is available in several forms, and we recommend that you familiarise yourself with its regulations and ethical requirements. Keep it to hand so you know your rights and responsibilities as a student. The Rulebook is updated regularly, in line with regulatory developments and policy requirements. Bookmark the rulebook and be confident you're using the latest edition.

Remember, the ACCA Rulebook is publically available and its contents and the regulatory processes that flow from it are underpinned by the principles of better regulation. The transparency of having the Rulebook visibly on the website is important in upholding the ACCA brand. It is a public declaration of the responsibilities of ACCA members and students, and the technical and ethical standards expected of them.

This is why ACCA has adopted a holistic approach to your ethical development via the exam syllabus, the Practical Experience Requirement and the Ethics and Professional Skills Module – requirements you need to complete in order to obtain your ACCA Qualification.

What does professional ethics mean?