Ethics is one of the three main components of the ACCA qualification. The other two components are exams and experience. To become the Complete Finance Professional, ACCA members must demonstrate their ethical competence. To be eligible for the Advanced Diploma in Accounting and Business and to become an ACCA member, students must successfully complete the Professional Ethics module.
There is also a Foundations level ethics module known as the Foundations in Professionalism module which must be successfully completed as part of any Foundations level qualification, including the Diploma in Accounting and Business.
The Foundations in Professionalism is an online, interactive module. It will help you understand what it means to act professionally and ethically at work. You will need to complete this module in order to receive certificates for the awards you complete.
FiP, Foundations in Professionalism
The Professional Ethics module is a mandatory online module for all those taking the ACCA Advanced Diploma in Accounting and Business and who want to gain ACCA membership. It introduces the ACCA student to ethical knowledge, helps them develop ethical sensitivity and judgement and to behave ethically. The module contains interactive exercises, including a case study concerning potential conflicts of interest relating to an audit and is successfully completed through the submission of a reflective statement.
PEM, Professional Ethics Module