ACCA Qualification and ethics
How does ACCA deliver relevant ethical skills through the ACCA Qualification?
- Ethics and Professionalism competencies are assessed in all of the ACCA exams, from Applied Knowledge all the way through to Strategic Professional.
- We continually evolve the content to ensure we meet the latest ethical challenges and professional capabilities which are relevant to the profession in the digital age.
- Some examples of how students need to demonstrate these skills are:
- Developing advanced ethical values and professional skills in the promotion of public interest and the profession.
- Demonstrating personal effectiveness in fast changing environments.
- Encourage innovative thinking within the context of professional scepticism.
- Think proactively about the future, applying professional judgement and commercial intelligence and seeks specialist input when needed.
- Communicate effectively and influences others.
Ethics and Professional Skills module
- The first of its type in the market, the module embeds the highest standards of professional and ethical behaviours.
- Supplementing the ethics and professional capabilities they learn through the exams, by giving students and members the opportunity to apply ethical and professional behaviour in real-world work situations.
- Delivered in a flexible way, allowing learners to progress at their own pace, in their own environment, and in an interactive media they know and love.
- Just like our exams we continually evolve the content to ensure it remains it meets the demands of employers.
Practical Experience Requirement (PER)
- Experience is an integral part of the Qualification. It’s ethically important students can add value to organisations from day one of becoming an ACCA member. It’s what sets us apart from the academic path.
- Ethics and Professionalism as essential and fundamental behaviours which professional accountants need – which is why it is one of our five Essential performance objectives which all students must complete.
- PER helps to develop judgement in the live working environment, putting the ethical and professionalism capabilities learnt through the exams and ethics requirements into practice.