Download Brochure Contact Us
free download

ACCA Professional Ethics Module

ACCA lays heavy emphasis on the ethical and professional development of an individual, as soon as the registration is completed.


This module is designed to give you the ethical values and behavior that you must reflect in your professional activities. This module takes you through a range of ethical perspectives. It also includes self-tests so that you can monitor your behavior patterns on ethical grounds. You are given a case-study to resolve by applying the concepts learned in the module and auditing it on two fronts, one from the point of auditor and other from the point of corporate financial accountant.

The Ethics module is very important because in the process of learning the technical aspects of professional accounting, you might ignore the professional ethics. Your personal values can subdue your values and decisions.

The Professional Ethics Module includes several exercises which gives you a way out of these situations and prepares you to make decisions on the fundamental principles of your profession rather than your personal beliefs.

In order to complete the module, you are required to reflect your learning through various tasks.

Once you are eligible to take Paper P1, Governance, Risk and Ethics, ACCA provides you the access. Ethics module is essential for membership with ACCA. There is no specific duration for completing the ethics module. You can complete the Ethics module in your own time but ACCA advises to take the Professional Ethics module at the same time as, or before, the Governance, Risk and Ethics paper.


The module comprises of nine units focusing on the professional and ethical behavior of an accountant.

  1. Start here

  2. Thinking about ethical decisions

  3. What is ethics?

  4. Rules vs. principles

  5. About ACCA’s fundamental principles

  6. The framework

  7. Case study

  8. Applying what you have learned

  9. Tell us what you have learned

There is no exam for the Professional Ethics Module. There are several self-tests for students. Rather students are required to apply what they have learned and demonstrate to ACCA that they have completed the module.

Popular Courses

GARP does not endorse, promote, review or warrant the accuracy of the products or services offered by EduPristine of GARP Exam related information, nor does it endorse any pass rates that may be claimed by the Exam Prep Provider. Further, GARP is not responsible for any fees or costs paid by the user to EduPristine nor is GARP responsible for any fees or costs of any person or entity providing any services to EduPristine. ERP®, FRM®, GARP® and Global Association of Risk Professionals™ are trademarks owned by the Global Association of Risk Professionals, Inc.

CFA® Institute does not endorse, promote, or warrant the accuracy or quality of the products or services offered by EduPristine. CFA® Institute, CFA® Program, CFA® Institute Investment Foundations and Chartered Financial Analyst® are trademarks owned by CFA® Institute.

Utmost care has been taken to ensure that there is no copyright violation or infringement in any of our content. Still, in case you feel that there is any copyright violation of any kind please send a mail to and we will rectify it.

DM_marketing.php Post ID = 67272