Why has ACCA introduced ethics into the syllabus?
The current syllabus addresses the issue of ethics and corporate governance in all of its final level papers. However, increasing emphasis is being placed upon these subject areas under the new qualification to match an increased focus on professionalism and ethics within the accounting profession – which is backed by strengthened codes of conduct, regulation and legislation. ACCA aims to teach its students through its new qualification how to embrace and adhere to a set of professional values and behave within an ethical framework, showing responsibility to stakeholders through operating within an effective system of governance, internal control and risk management. Ethics is examined in parts of 11 of the 16 exam papers in the syllabus and assessed through the achievement of all the performance objectives. In addition, as part of their ethical development, students will be required to complete a Professional Ethics module. This will give students exposure to a range of real life ethi
