Competencies

Explore our comprehensive set of professional competencies

Over 200,000 of our fully qualified members work in every sector you can imagine. They are among the world’s most sought after accountants and have the highest professional values and ethics alongside a shared commitment to maintaining professional competence.
Explore our professional competencies to learn how they are developed throughout each component of the ACCA Qualification, and discover why ACCA professionals are leading the way in the accountancy profession.

Ethics and Professionalism

Applying knowledge, sensitivity and judgement to act in accordance with fundamental principles of professional and personal ethical behaviour, ensuring the implementation of appropriate ethical frameworks, laws and regulation relating to business and promoting value in the public interest.

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