Skip to Content
Professional Ethics Module

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
  • Introduction
    1Lessons · 2 min
  • Module 1: Introduction to Professional Ethics
    5Lessons · 55 min
  • Module 2: Fundamental Ethical Principles for Accountants
    8Lessons · 1 hr 41 min
    • IFAC Code & ICPAS role
    • Video: Fundamental Principles
    • Quiz 1
    • Conceptual Framework
    • Independence in Mind and Appearance
    • Threats to Ethical Behavior
    • Video: Threats to Ethical Behavior
    • Quiz 2
  • Module 3: Safeguards to Mitigate Ethical Threats & Record Retention
    4Lessons · 42 min
    • Safeguards
    • Video: Safeguards
    • Retention of Records
    • Quiz 3
  • Case Study and Final Assessment
    3Lessons · 1 hr 10 min
    • Case Study: Ethical Decision-Making
    • Final Assessment
      10 xp
    • End of the Professional Ethics Module