How is ethics integrated into the ACCA qualification?
The ACCA syllabus has ethics at the heart of its qualification . The increased emphasis on ethics in the ACCA qualification recognises the 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. The first Essentials paper; P1, Professional Accountant is an exam all ACCA members must take which includes key subject areas such as corporate governance, internal control and compliance, risk management and ethical and professional values. In addition, as pa
