Ethics and professional scepticism

Ethics is more than just knowing the rules around confidentiality, integrity, and objectivity. It’s about identifying ethical dilemmas, understanding the implications, and behaving appropriately. Ethics is integrated throughout the ACA, developing trusted advisors who know how to make ethical decisions and justify them.

Throughout their training, students will learn the principles that underpin the ICAEW Code of Ethics, and importantly, they will learn how to apply these principles. Students will:

• complete an Ethics Learning Programme;
• practice ethics with their employer using the ICAEW Ethics in Practice scenarios; and,
• be tested on ethics within each ACA exam.

Ethics Learning Programme

The Ethics Learning Programme is an online programme that will develop your student's knowledge and behaviours to do the right thing, even when no one is looking. The programme consists of six modules:

1. Ethics, Stakeholders and Culture
2. ICAEW and Public Trust
3. The ICAEW Code of Ethics
4. Ethics in Business
5. Ethics in Practice
6. Ethics in a Transforming World

Each module is accompanied by a series of interactive videos, articles, practise questions and progress tests to assess your student's knowledge and understanding.

To complete the Ethics Learning Programme, students must also pass a final assessment. They must achieve at least 70% to pass the assessment. There is no limit on the number of times a student can attempt the assessment however, you, as the employer, are allowed to limit the number of attempts permitted within your organisation.

All ACA students must complete the Ethics Learning Programme and pass the assessment within the first 12 months of their training so that they can start applying what they have learned as soon as possible. Your students are required to obtain approval from you before they attempt the assessment. 

• Find out more about the Ethics Learning Programme

Ethics in Practice scenarios

Your students will also need to complete a series of Ethics in Practice scenarios. They will need to discuss these scenarios with you, alongside a real-life ethical scenario, during each of their six-monthly reviews. Your students should work sequentially through each scenario and will need to log their ethics progress in their online training file.  

• Scenarios 1-6 mirror the content of the modules in the Ethics Learning Programme and are intended for use at the two six-monthly reviews that must be held in the first year of training. 
• Scenarios 7-18 gradually increase in complexity and present more challenging and open-ended ethical dilemmas for discussion over the rest of the training agreement. 

• Access the Ethics in Practice scenarios guide for employers

Ethics in the ACA exams

Ethics is examined in context within each of the 15 ACA exams.

• View the ACA syllabus

You and your student must meet at least every six months for the duration of the training agreement for a six-monthly review. Part of the review should be spent reviewing your students' progress through the Ethics Learning Programme and Ethics in Practice scenarios.

Your students must record their ethics progress in their online training file every six months.

• Read more about six-monthly reviews

As the employer, you will need to:

• ensure your students pass the Ethics Learning Programme within their first 12 months of training;
• discuss at least one ICAEW Ethics in Practice scenario plus a real-life ethical scenario with your student at each six-monthly review; and
• monitor and review your student's progress, ensuring they record clear evidence of the ethics discussions in their training file.

Your student will need to:

• study the first six modules of the Ethics Learning Programme within the first 12 months of training and achieve at least 70% in the final assessment;
• study and prepare three Ethics in Practice scenarios ahead of each six-monthly review;
• prepare to discuss and debate at least one Ethics in Practice scenario plus a real-life ethical scenario with you at each six-monthly review; and
• record an ethics review in the training file every six months.