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The four elements of the ACA

Ethics and professional scepticism

One of the four elements of the ACA is ethics and professional scepticism.

Ethics is integral in the ACA qualification and is used to develop students' ethical capabilities.

What is ethics and professional scepticism?

Ethics is more than knowing the rules around confidentiality, integrity, objectivity, and independence. It’s about identifying ethical dilemmas, understanding the implications, and behaving appropriately.

Throughout your training you will learn the principles of the ICAEW Code of Ethics. 

ACA students will need to:

  • Complete the ICAEW Ethics Learning Programme.
  • Complete a series of Ethics in practice scenarios during each of your six-monthly reviews.
  • Be tested on ethics with each ACA exam.

What is the Ethics Learning Programme?

The Ethics Learning Programme is a mandatory part of the ACA qualification, which needs to be completed in the first 12 months of your studies.

The programme includes six modules, ranging from practical topics. Students will be required to achieve 70% or more with no limits on the number of attempts.  

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