Ethics and professional skills

Gain the professional edge in a changing world

The Ethics and Professional Skills module is an important part of the ACCA journey.  Professional accountants need to demonstrate that they understand and can apply ethical and professional behaviour in real-world work situations. 


As well as being one the three key requirements towards ACCA membership, the Ethics and Professional Skills module is designed to increase your employability by exposing you to realistic business situations and developing the full spectrum of advanced ethical and professional skills.

Strategic Professional Exam Success

In an interactive environment, the module is proven to supplement your technical knowledge by helping you develop the ethical and professional behaviours you’ll need to be successful in the Strategic Professional exams.

Therefore you should complete the module in advance of attempting these exams - students who did so ahead of sitting Strategic Business Leader in September 2018 achieved a 73% pass rate. 

Structure and award on completion

The module is made up of 7 units. At the end of each Unit 1-6, there will be a series of assessments to embed your learning. Unit 7 is a final assessment and you’ll get a dashboard of your performance in that unit and a transcript and certificate on successful completion of the assessment.

Module fee and duration

There is a one off cost for the module, with no resit fees.  Once you have paid for the module you can do the assessment multiple times and have unlimited access to the module content.

To find out the cost of the module please visit our pricing page.

The module teaches a wide range of professional qualities essential to the work place, including communications, commercial, innovation, analysis and evaluation skills and will take students approximately 20 hours to complete.

This reflects the wide breadth of content, which develops skills that are core to the qualification and the wider profession. 

Ethics and professional Skills module

Our new Ethics and Professional Skills module is now available. ACCA students, affiliates and members can access it.

If you’ve successfully completed the Professional Ethics Module (PEM) under the old syllabus, you don’t need to complete the Ethics and Professional module.  However, you will be able to access it to support your preparations for the Strategic Professional exams.

See the full list of FAQs about the new Ethics and Professional Skills module.