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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 understand and work within the organisational, regulatory and legislative requirements in place for my specific role and in my local jurisdiction.
I know and understand the content of the ACCA Code of Ethics and Conduct and work within it and I understand the consequences of ethical and unethical conduct.
I identify and evaluate threats to fundamental ethical principles and implement appropriate safeguards.
I develop an ethical mindset and consistently demonstrate professional skills and ethical values.
I am confident in raising concerns and conflicts of interest and know how to appropriately escalate issues.
I uphold the fundamental principles and support the systems and processes to ensure regulatory compliance.
I take steps to act as a guardian against fraud and illicit financial flows.
I act in the public interest and promote trust in the profession.
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.
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:
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.
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.
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.