The Competency framework sets out comprehensively how ACCA qualified students and members add sustained value to the organisations in which they operate, now and into the future. The framework describes the highest standards of 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.