Ethics and professional scepticism FAQs

Ethics is more than just knowing the rules around confidentiality, integrity, objectivity and independence. It’s about identifying ethical dilemmas, understanding the implications and behaving appropriately. We integrate ethics throughout the ACA qualification to develop your ethical capabilities – so you’ll always know how to make the right decisions and justify them.

Ethics is examined in context within all ACA exams.

• View the ethical elements in each exam

During your ACA training, you are also required to complete an online Ethics Learning Programme, an assessment and discuss your ethics progress with your employer or principal at each six-monthly review. Please note that you must achieve 70% or more at the ethics assessment.

The online learning programme is based on the ICAEW Code of Ethics, to help you get to grips with our ethical framework and practice how you would respond to an ethical situation. The programme includes the following six modules:

• Introduction to ICAEW Code of Ethics
• The fundamental ethical principles
• Threats and safeguards to the fundamental ethical principles
• Conflicts of interest
• Considerations for professional accountants in practice
• Considerations for professional accountants in business.

Once you have worked your way through each of the six modules (and the accompanying Ethics in Practice scenarios), you will need to complete the ethics assessment and achieve a pass mark of least 70%.

Remember to obtain approval from your employer or principal to attempt the devolved assessment.

This is a test to assess your knowledge of ethics and your progress through the online Ethics Learning Programme. Here are the key things you need to know about the assessment:

• you’ll need to complete it online;
• it is 120 minutes long and includes 30 multiple choice questions;
• you must achieve a minimum of 70%;
• you will have an unlimited number of attempts; and
• each of your attempts will be recorded within the ethics and professional scepticism tab on your online training file.

Remember to obtain approval from your employer or principal to attempt the assessment.

The Ethics in Practice scenarios are available to view.

You should read and prepare three Ethics in Practice scenarios ahead of each six-monthly review meeting.

• View the scenarios

Within your online training file there is an ethics and processional scepticism tab, here you can access the Ethics Learning Programme. Learn about ethics and professional scepticism by working your way through the programme and practise what you have learned using the Ethics in Practice scenarios. With your employer’s or principal’s consent, attempt the ethics assessment. All your assessment attempts will be recorded here. You can use the ‘Add ethics review’ button at the bottom to record your progress.

Please note that you will need to achieve 70% or more at the ethics assessment.

• Access your ethical and professional development log 

Before each six-monthly review, add your progress on the Ethics Learning Programme, assessment and the ethical elements within professional development to your online training file. This will form the basis of discussion within the review. You should also discuss a real ethical situation and a scenario from the Ethics in Practice scenarios.

Remember to obtain approval from your employer or principal to attempt the assessment.

• Access your ethical and professional development log 

During each of your six-monthly reviews with your employer or principal, you must discuss your ethics and professional scepticism progress (along with your professional development, practical work experience and exams progress). It is a mandatory part of your qualification to have these reviews every six months throughout your training period.

You should read and prepare three Ethics in Practice scenarios and discuss at least one and a real life ethical situation. You can find real ethical examples in the press. Your employer or principal may also have an example to discuss. Just bear in mind that the examples must be relevant, real and could impact you at work, so the discussion is preparing your for your career, in case you face a similar situation in the future.

You must record your progress regularly throughout your training – and discuss your ethics and professional scepticism progress (along with your professional development, practical work experience and exams progress) at every six-monthly reviews with your employer or principal. You must make sure that you have all your records up to date and your progress is agreed with your employer or principal. It is a compulsory part of training to have these reviews every six months throughout your training period.

At the end of your training agreement you will need to have completed the ethics and professional scepticism requirement of the ACA. Your employer or principal will sign off your online training file. This confirms that you are ethically sound and have a strong understanding of the ICAEW Code of Ethics.

All ACA students must achieve a minimum of 70% within the ethics assessment. By achieving this, you are demonstrating a strong understanding of ethics. This means, that at the end of your training agreement, you will only be able to submit your training file for final sign off when you have achieved 70% or more at the assessment (and completed all elements of the ACA). If your score is below this, a message will appear within your training file to advise you that 70% or more is required. 

You must complete the ethics and professional scepticism requirement of the ACA during your training agreement period. At the end of your training agreement your employer or principal will sign off your online training file. This confirms that you are ethically sound and have a strong understanding of the ICAEW Code of Ethics.

It is important that ethics is discussed with your employer or principal at each six-monthly review. This ensures that all aspects of the ACA are monitored and completed in a timely manner.

All ACA students must achieve a minimum of 70% within the ethics assessment. If at the time of submitting your online training file for final sign off, your score is below this, a message will appear within your training file to advise you that 70% or more is required.

If you started your ACA training agreement before July 2013 and you are following the Structured Training in Ethics (STE) requirements, there are three stages of this programme to complete. You should also provide your employer with evidence of your work stage by stage for sign off.

To complete the STE requirement, please complete your STE sign off process by downloading the STE declaration form. If you have entered information in to the online sign off process up to 1 July 2015, this will be captured and saved. However, if you still have STE stages to complete after 1 July 2015, please submit this information using the STE declaration form ;only.

If you cannot access the STE online sign off process or your training agreement has expired, please download the STE declaration form in hard copy.