Ethics
You'll learn the five core principles of the ACCA Code of Ethics—integrity, objectivity, professional competence, professional behaviour, and confidentiality—and understand why ethical conduct matters in accounting practice.
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In this lesson
- 0:00 ACCA Code of Ethics overview
- 0:10 Integrity and objectivity principles
- 0:22 Professional competence and due care
- 0:35 Professional behaviour and confidentiality
- 2:20 Building ethical culture in organisations
- 3:09 Staff training and monitoring systems
- 3:51 Incentives and ethical discipline
- 4:13 Business impact of ethical conduct
- 5:04 Consequences of unethical behaviour
About this lesson
This video explores how organisations build ethical frameworks through culture, training, and accountability, and demonstrates the real business impact of ethical and unethical behaviour on sales, profitability, and reputation. Whether you're preparing for your ACCA exams or building professional practice, mastering ethics gives you the foundation to make sound judgements and protect both your career and your organisation's credibility.
Duration: 6m
Transcript
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