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Lesson 5 A2g

Ethics and professional approach

You'll learn the five fundamental ethical principles that underpin the ACCA qualification and how to apply them to ethical dilemmas in exams.

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In this lesson

  1. 0:00 Ethics and professional accountability in ACCA
  2. 0:34 The five fundamental ethical principles explained
  3. 1:49 Recognising ethical threats and safeguards
  4. 2:23 When to decline work or resign

About this lesson

This lesson covers integrity, objectivity, confidentiality, professional behaviour, and professional competence—principles that appear across every ACCA paper and are worth easy marks if you know them well. You'll discover how to identify threats to these principles in exam scenarios and choose the right response, whether that's implementing safeguards, seeking review, or declining an assignment. Master this content and you'll handle ethics questions quickly and confidently, especially in multiple choice and written sections.

Duration: 3m

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