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Skill level

Proficient

You're looking for entry to mid-level job roles.

Expert

You're looking for management or highly specialised job roles.

Leader

You're looking for senior leadership or entrepreneurial job roles.
Proficient Expert Leader

Proficient

You're looking for entry to mid-level job roles.

Specialisms

Advisory and consultancy

Audit and assurance

Digital

Financial and business reporting

Financial management

Performance management

Risk management

Sustainability

Taxation
Explore all specialisms at Proficient level

Capabilities

Collaboration

Digital

Drive

Ethics

Expertise

Insight

Sustainability
Explore all capabilitiesat Proficient level

Expert

You're looking for management or highly specialised job roles.

Specialisms

Advisory and consultancy

Audit and assurance

Digital

Financial and business reporting

Financial management

Performance management

Risk management

Sustainability

Taxation
Explore all specialisms at Expert level

Capabilities

Collaboration

Digital

Drive

Ethics

Expertise

Insight

Sustainability
Explore all capabilitiesat Expert level

Leader

You're looking for senior leadership or entrepreneurial job roles.

Specialisms

Advisory and consultancy

Audit and assurance

Digital

Financial and business reporting

Financial management

Performance management

Risk management

Sustainability

Taxation
Explore all specialisms at Leader level

Capabilities

Collaboration

Digital

Drive

Ethics

Expertise

Insight

Sustainability
Explore all capabilitiesat Leader level
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SKILL LEVEL

Select the skill level and find appropriate capabilities to suit the stage of your career.

Proficient

ACCA members with a minimum of 3 years’ experience gained during the journey to qualification. At this career level you are usually expected to have some post qualification experience where you build further on the Insight, Drive and Collaboration skills needed to succeed.

Expert

ACCA members/fellows with considerable post qualification experience with a breadth and depth of exposure to a variety of scenarios. At this career level, you are likely to be managing a team or function, or progressing strongly in a specialist area of expertise.

Leader

ACCA fellows with vastly significant post qualification experience. At this level, you are likely to be a senior leader perhaps in a C-suite or entrepreneurial role.

Ethics

What does ethics mean?

Acts in accordance with fundamental principles of professional and personal ethical behaviour; ensuring the use of appropriate ethical frameworks and compliance with laws and regulations.

I contextualise, maintain and communicate the elements of codes, regulation and legislation at all levels of the organisation and ensure that processes and procedures are in place and manage any breaches.

I contribute to the establishment of a culture of accountability and ethical behaviour throughout the organisation.

I always act to the highest ethical standards.

I identify behaviours within the organisation that do not meet ethical or regulatory standards, then review processes and policies and implement changes to ensure the highest professional standards are in operation.

I advise on ethical policy and practice for my area of responsibility.

I resolve complex ethical conflicts and dilemmas and determine an appropriate course of action.

I ensure that policies and procedures within the organisation are not discriminatory.

I proactively report to external regulatory organisations to ensure compliance and I raise concerns to the authorities within the applicable legal and regulatory framework in relevant jurisdictions.

Continuing professional development at ACCA

A commitment to life-long learning is a vital part of your ACCA membership; it unlocks the full potential of your career choices - and drives forward the profession.

We deliver a wide range of CPD resources tailored to different areas of expertise - and an ever-changing profession. Our, and your, commitment to quality CPD ensures you will have the most up-to-date skills to perform at the highest standard. 

So, get started (or restarted) and take a look at our curated list of the most relevant CPD resources to help you develop this capability.

units 4

Online course

Professional scepticism

The IAASB describe adopting and applying a sceptical mindset as the personal and professional responsibility of every professional accountant. Auditors are required to plan and perform an audit with professional scepticism, recognising that circumstances may exist that cause the financial statements to be materially misstated. But how can auditors be confident when challenging management and be sure that they can justify their assumptions and opinions.

This course provides guidance on developing an attitude of professional scepticism and includes numerous examples which demonstrate the significance of judgement in financial accounting. You will develop a sceptical mindset and identify the common areas of accounting and financial reporting that will require you to use it. You'll also discover the important role that being sceptical can have on detecting and responding to fraud and other financial irregularities.

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(Member discount)
units 2

Online course

Ethics: exploring the IESBA code

The exploring the IESBA code series, developed by IFAC in collaboration with the international ethics standards board for accountants (IESBA), is intended to promote awareness, adoption and implementation of the international code of ethics for pofessional accountants (including international independence standards).

The twelve-instalment publication series was launched in 2019 and highlights important topics in the code. Each instalment focuses on a specific aspect of the code using real-world situations in a manner that is relatable and practical. Instalments include useful links to access relevant resources, including content in the IESBA code.

Book now
(Member discount)
units 6

Online course

Ethics and governance 5 course pack

Finance professionals have to be able to recognise ethical threats to their organisation. This pack looks at some of the different kinds of threats that could affect your business or organisation, and how the right corporate governance can support you in making the right decisions for your business.  

By completing this pack, you will gain a better understanding of: 

  • how to use ethics to make the right decision
  • some of the different regulations that organisations need to abide by
  • GDPR.
Book now
Find more CPD resources on ACCA Learning

How does the ACCA Qualification support the development of this capability?

From a combination of exams, ethics and experience, the ACCA Qualification will boost your employability and performance at every stage of your career journey.

Here we have listed some elements of the ACCA Qualification that will help you develop this capability.

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Further ACCA resources and services that help support your career

Role Insights

Now you've chosen your career path, visit ACCA Careers to explore live vacancies and jobs data.

ACCA Learning

Access the full catalogue of learning and CPD resources on ACCA Learning.

 

AB Magazine

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ACCA Global

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Not yet started your ACCA journey?

Looking to start or restart your journey with us? Apply or re-register with us today to access all the benefits ACCA membership brings

Apply now About the ACCA Qualification