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 monitor changes in codes of practice, legislation and regulation and respond to these changes to ensure ongoing compliance.

I consider whether the legal, regulatory and compliance arrangements in my area are effective and, if not, take measures to ensure they are adhered to.

I ensure that the work team complies with the fundamental principles of integrity; objectivity; professional competence and due care; professional behaviour and confidentiality and uses the conceptual framework to make decisions in the best interest of society and the profession.

I role model ethical and professional standards and behaviours.

I recognise the impact that my actions may have on the long term reputation of the organisation.

I proactively act to resolve ethical dilemmas and assist others in doing so.

I ensure that any conflicts of interest or other concerns are recognised and dealt with.

I escalate issues to ensure organisational and regulatory compliance and support others to do so.

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 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 professional 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.

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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.
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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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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