What is the Professional Ethics Module and why do I need to complete it?
This module will give you exposure to a range of ethical perspectives and includes several self-tests which require you to reflect on your own ethical behaviour and values. You then apply what you have learned in a case study where you experience an audit situation from two points of view, that of the auditor and the corporate financial accountant.
Sometimes, without you even realizing, your personal values can get in the way of your professional ethics. As accounting students, you have been learning the technical aspects of your chosen profession, and may not have spent much time thinking about your own values, how you make decisions, and how you may be influenced in making the decisions.
The Professional Ethics Module includes some exercises to help you explore these issues. Then, when you are faced with a difficult decision and find yourself applying the fundamental principles of your profession, you will be better prepared to apply your professional judgement rather than your personal beliefs.
The module uses current best practices in online learning. Upon request, alternative arrangements will be provided for students who do not have access to the internet.
Once you you have worked through the module you will be asked to reflect on your learning. This must be done in order to complete the module.
Links
Ethical Dilemma
http://www.accaglobal.com/content/dam/acca/global/PDF-students/acca/Ethics/Ethical%20Dilemma%20-%20July%2012.pdf
Completing the Professional Ethics Module
http://www.accaglobal.com/content/dam/acca/global/PDF-students/acca/Ethics/Completing%20the%20Professional%20Ethics%20Module%20-%20Oct%2012.pdf
Being Disciplined about the Professional Ethics Module
http://www.accaglobal.com/content/dam/acca/global/PDF-students/acca/Ethics/Being%20Disciplined%20about%20the%20Professional%20Ethics%20Module%20Nov%2012.pdf
When do I need to complete this module?
Access is provided to you as soon as you become eligible to take paper P1 Governance, Risk and Ethics. While you have the flexibility to complete this ethics module in your own time you should note that ethics is now one of your requirements of membership and it is therefore recommend that you take the Professional Ethics module at the same time as, or before, the P1 paper.
What should I expect from this module?
The module consists of nine units, each designed to help you understand what it means to think and act as a professional accountant:
- Start here
- Thinking about ethical decisions
- What is ethics?
- Rules vs Principles
- About ACCA's fundamental principles
- The framework
- Case study
- Applying what you have learned
- Tell us what you have learned
Links
Professional Ethics Module Content
http://www.accaglobal.com/content/dam/acca/global/PDF-students/acca/Ethics/Professional%20Ethics%20Module%20Content%20-%20Apr%2012.pdf
How to be good
http://www.accaglobal.com/content/dam/acca/global/PDF-students/acca/Ethics/Professional%20Ethics%20Module%20Content%20-%20Apr%2012.pdf
How do I access the module?
The Professional Ethics Module can be found within myACCA under the "Ethics & Professionalism" section.
In myACCA select "Professional Ethics Module" and then "Click here" after the working "To begin working online"
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