Skip to Content
Home └Professional Ethics Module └Learning Objectives

Professional Ethics Module

0 %

Completed

Course content

Learning Objectives

Prev Next
Fullscreen Share
ICPAS E-Learning

Professional Ethics Module

Ethics is at the heart of the accounting profession. This session introduces the ethical responsibilities of professional accountants and explains how accountants should respond when they face pressure to compromise professional standards.

Course introduction

Professional accountants are trusted because they are expected to act with integrity, objectivity, competence, confidentiality, and professional behaviour. These principles protect the public interest and strengthen confidence in financial information.

In practice, accountants may face pressure from managers, clients, directors, colleagues, boards, or other stakeholders. This course helps learners understand professional ethics and apply ethical judgement in real accounting situations.

This module focuses on practical ethical judgement: how to identify ethical threats, apply fundamental principles, and respond appropriately before professional judgement is compromised.

At the end of this session

1. Code of Professional Conduct You will become familiar with the Code of Professional Conduct issued by IFAC and the ethical principles expected of professional accountants.
2. Independence and objectivity You will recognize the critical importance of independence and objectivity in accounting, including the potential threats to independence.
3. Confidentiality and privacy You will understand the principles of confidentiality and privacy when handling financial information in accordance with professional standards.
4. Ethical decision-making You will enhance your ethical decision-making skills by examining case studies and ethical scenarios specific to accounting practice.

This online session answers the following questions:

  1. What are ethics, and what are the fundamental principles of ethics in accounting?
  2. What are the threats to these principles, and what safeguards can be used to mitigate those threats?

Commenting is not enabled on this course.