Why is ACCA increasing the focus on ethics in the syllabus?
The current syllabus addresses the issue of ethics and corporate governance in all of its final level papers. However, increasing emphasis is being placed upon these subject areas under the new qualification to match an 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. Students will be briefly introduced to the ethics in Paper F1, Accountant in Business in the context of the accounting legal and regulatory framework. Paper F4, Corporate and Business Law will develop an understanding of governance and ethical issues relating to business by examining how corporate governance, ethics and et
