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Ethics
Professional ethics is at the heart of the ACCA Qualification. It is covered in 11 of the 16 exam papers - including all papers at Professional level - and in three of the Essentials performance objectives. Underpinning the educational syllabus and the practical experience is the Professional Ethics Module. The aim of the Professional Ethics Module is to give the student exposure to a range of ethical perspectives. Students get access to the module when they become eligible to take Paper P1, Professional Accountant. They should complete it before, at the same time as, or soon after that paper - but they must complete it before applying for membership. Students can return to the module at any time to 'top up' or check their awareness of professional ethics.