Professional Ethics Module
This module is an integral component of the Professional Ethics Module required for the successful completion of ICPAS programs. It is designed to ensure that students develop a strong understanding of ethical principles, professional conduct, and responsibilities expected within the accounting profession.
Completion of the Professional Ethics Module is mandatory for all students currently undertaking the CATT qualification to meet the standards set by ICPAS and to progress toward qualification.
| Responsible | Abdijibaar Mohamed (staff) |
|---|---|
| Last Update | 07/02/2026 |
| Completion Time | 4 hours 30 minutes |
| Members | 8 |
Intermediate
CATT Program
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Introduction1Lessons · 2 min
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Preview
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Module 1: Introduction to Professional Ethics5Lessons · 55 min
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Preview
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Preview
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Preview
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Preview
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Preview
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Module 2: Fundamental Ethical Principles for Accountants8Lessons · 1 hr 41 min
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IFAC Code & ICPAS role
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Video: Fundamental Principles
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Quiz 1
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Conceptual Framework
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Independence in Mind and Appearance
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Threats to Ethical Behavior
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Video: Threats to Ethical Behavior
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Quiz 2
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Module 3: Safeguards to Mitigate Ethical Threats & Record Retention4Lessons · 42 min
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Safeguards
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Video: Safeguards
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Retention of Records
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Quiz 3
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Case Study and Final Assessment3Lessons · 1 hr 10 min
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Case Study: Ethical Decision-Making
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Final Assessment10 xp
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End of the Professional Ethics Module
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