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, Professional Accountant. It is recommended that you take the Professional Ethics module at the same time as, or before, the Professional Accountant paper. While you have the flexibility to complete the ethics module in your own time, it must be completed before applying for full ACCA membership.
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.