Professional Ethics

Professional Ethics module

As part of your ethical development, students are required to complete the Professional Ethics module, developed by ACCA. This will give you exposure to a range of ethical perspectives and includes several self-tests which require you to reflect on your own ethical behaviour and values. You then apply what you have learned in a case study where you experience an audit situation from two points of view - that of the auditor and the corporate financial accountant.
You are given access to the Professional Ethics module as soon as you become eligible to take Paper P1, Governance, Risk and Ethics. It is recommended that you take the Professional Ethics module at the same time as, or before, the Governance, Risk and Ethics paper.
While you have the flexibility to complete the ethics module in your own time, if you registered as a student after January 2007, you should note that ethics is now one of your requirements of membership. ACCA will now contact you as soon as you have met all of the requirements - exams, ethics, experience and performance objectives - and invite you to transfer to membership. However, if you believe that you have met these requirements, there is no need to wait for us to get in contact, you can still submit an application form.
The module uses current best practices in online learning. Upon request, alternative arrangements will be provided for students who do not have access to the internet.
Completing the Professional Ethics module is not a requirement for existing students transferring over to the new qualification, although they are encouraged to complete the module. However, all students registering on the new ACCA Qualification, ie any students registering or re-registering after January 2007, including CAT students transferring over to the ACCA Qualification, are required to complete the Professional Ethics module.
You can return to the module at any time to 'top up' or check your awareness of professional ethics.

Values, ethics and governance are essential skills for finance professionals.
Not only will we train you to be a good accountant, but also an accountant that's good. That is why ACCA has adopted a holistic approach to your ethical development via the exams syllabus, the practical experience requirements and the Professional Ethics module - requirements you need to complete in order to obtain your ACCA Qualification.
As an ACCA student, your ethical and professional development starts from day one - as soon as you have registered with ACCA. If you requested to receive a CD-ROM version of the post-registration information - sent to you soon after you registered as a student - it included a video presentation which focuses on the importance of professionalism. The film sets out the rights, responsibilities and obligations of the professional accountant. (If you received a printed version of the post-registration information, it included a written transcript of the video). You can view the video again by visiting myACCA  on the ACCA website, or on the student and affiliates channel of ACCA.TV. 
Based on the content of the video, we would now like you to test how much you have learnt about professionalism by answering a few multiple-choice questions.