Why do students have to complete the Professional Ethics module?
Central to the ACCA Qualification is the prominence of professional values, ethics and governance – essential skills needed for accountancy as it moves towards strengthened codes of conduct, regulation and legislation. Professionalism and ethics is covered in parts of 11 of the 16 exam papers – including all papers at Professional level – and through the achievement of all the performance objectives. Underpinning the educational syllabus and the practical experience is the Professional Ethics module. The aim of the Professional Ethics module is to help students develop ethical knowledge, sensitivity and judgement which can then be applied in the exams – particularly P1, Professional Accountant – and also in the workplace.