Technical skills and ethics
The skills and abilities to perform activities consistently to a defined standard while maintaining the highest standards of integrity, independence and scepticism.
How the qualification develops this quotient
To gain ACCA membership students must pass all three components of the qualification:
- Ethics and Professional Skills module (EPSM).
The qualification is articulated by 12 competencies.
These 12 competencies are a professional toolkit for ACCA members. They will develop those tools throughout their professional career.
Members focus on tools which are relevant to the way in which their individual careers evolve. The tools are developed by members performing relevant continuing professional development (CPD).
The Ethics and Professional Skills module builds on practical ethical scenarios.
The ACCA Qualification – and by definition those who have qualified and so can use the designatory letters – are seen as meeting the highest standards of:
through globally recognised regulatory approval.
The qualification is benchmarked against educational frameworks:
- Degree level for the advanced diploma exams (Applied level plus EPSM); This is evidenced by the optional Oxford Brookes degree. Students can attain a degree together with qualifying as a professional accountant;
- Masters level for the Strategic Professional exams as evidence by the optional Masters from University of London. Students can attain a masters together with qualifying as a professional accountant.
A current and relevant syllabus underpins each exam.
Each year syllabuses are revalidated as current by referring to:
- professional insights to see how the landscape will change for professional accountants
- external stakeholders’ feedback
- current relevant legislation, regulation and guidance.