Professional Ethics Module

To become an ACCA member you must complete the professional ethics module. You will get access to the module when you are eligible to attempt paper P1. Ideally the professional ethics module should be completed before, at the same time or soon after completing paper P1 Governance, Risk and Ethics.

The aim of the module is to introduce you to a range of ethical issues and is offered by ACCA online only.

This module 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.

Sometimes, without you even realising, your personal values can get in the way of your professional ethics. As accounting students, you have been learning the technical aspects of your chosen profession, and may not have spent much time thinking about your own values, how you make decisions, and how you may be influenced in making those decisions.

The Professional Ethics module includes some exercises to help you explore these issues. Then, when you are faced with a difficult decision and find yourself applying the fundamental principles of your profession, you will be better prepared to apply your professional judgment rather than your personal beliefs.

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.

Once you have worked through the module you will be asked to reflect on your learning. This must be done in order to complete the module.