ACCA Ethics and Professional Skills Module Guide 2026

ACCA Ethics and Professional Skills Module Guide 2026

The Ethics and Professional Skills module is mandatory for ACCA qualification. Here's what you need to know for 2026.

What is the Ethics Module?

The module covers professional and ethical standards expected of accountants. It's completed online at your own pace.

When to Complete It

Timing Requirements

• Must complete before applying for membership
• Can start after passing Applied Knowledge
• Recommended: Complete during Applied Skills
• Allows 12 months from start to finish

Module Structure

Unit 1: Ethics and Professionalism

• ACCA Code of Ethics and Conduct
• Fundamental principles
• Threats and safeguards
• Ethical frameworks

Unit 2: Personal Effectiveness

• Time management
• Problem-solving
• Communication skills
• Emotional intelligence

Unit 3: Innovation and Scepticism

• Critical thinking
• Professional skepticism
• Questioning mindset
• Innovation in accounting

Unit 4: Commercial Awareness

• Business acumen
• Understanding stakeholders
• Commercial decision-making
• Adding value

Unit 5: Leadership and Team Working

• Leadership skills
• Working in teams
• Managing others
• Conflict resolution

Unit 6: Communication and Interpersonal Skills

• Written communication
• Verbal presentation
• Listening skills
• Building relationships

Assessment Method

Online Interactive

• Case studies and scenarios
• Multiple choice questions
• Reflective questions
• Pass/fail (must achieve pass)

Time Allocation

• Approximately 20 hours total
• Complete at your own pace
• Save progress and return

Practical Tips

1. Don't Rush The module contains valuable content, engage properly.

1. Apply to Real Life Consider how concepts apply to your workplace.

1. Complete Reflections Take time on reflective sections, they enhance learning.

1. Link to PER Ethics module concepts connect to performance objectives.

Why Ethics Matters

Professional Reputation

Accountants are trusted with financial information. Ethics maintains that trust.

Legal Implications

Ethical failures can lead to professional sanctions and legal consequences.

Career Protection

Strong ethical foundations protect your career long-term.

Public Interest

Accountants serve the public interest, ethics ensures this duty is met.

Conclusion

The Ethics module isn't just a requirement, it's foundational to professional practice. Approach it thoughtfully and you'll develop skills that serve you throughout your career.