Integrity
Be straightforward, honest and responsible in professional and business relationships.
Ethics & Professionalism
Professional Ethics Module
Developing the ethical judgement, professional conduct and public-interest responsibility expected of accounting professionals.
Technical competence alone does not define a professional accountant. The ICPAS Professional Ethics Module develops candidates' understanding of the ethical principles and professional responsibilities that should guide their judgement, decisions and conduct.
Module at a glance
3 hrs
Learning duration
A focused professional ethics learning module.
Online
Self-paced learning
Complete the module through the ICPAS eLearning platform.
CATT
Qualification requirement
A required component of the CATT qualification pathway.
Ethics
Professional foundation
Focused on conduct, judgement and responsibility.
01
Why ethics matters
Professional responsibility goes beyond technical knowledge.
Accountants routinely work with information, decisions and responsibilities that affect employers, clients, institutions and the wider public. Ethical judgement is therefore an essential part of professional competence.
Public interest
Building trust through professional conduct.
The module encourages candidates to consider not only whether an action can be taken, but whether it is appropriate, responsible and consistent with the obligations of an accounting professional.
Recognise ethical responsibilities
Understand the responsibilities that arise from professional relationships, access to information and positions of trust.
Apply professional judgement
Consider ethical implications when facing competing interests, pressure or difficult professional decisions.
Protect public confidence
Understand why the conduct of individual accountants can affect confidence in organisations, financial information and the accountancy profession.
02
Professional principles
The conduct expected of an accounting professional.
The module reinforces the fundamental ethical principles that underpin responsible professional behaviour.
Objectivity
Exercise professional judgement without bias, conflicts of interest or undue influence.
Professional Competence & Due Care
Maintain professional knowledge and skill, act diligently and perform professional responsibilities in accordance with applicable standards.
Confidentiality
Respect and protect information obtained through professional and business relationships.
Professional Behaviour
Comply with applicable requirements and avoid conduct that may discredit the profession.
03
Learning themes
From principles to professional decisions.
Candidates explore the role of ethics in professional practice and consider how ethical principles should influence conduct and decision-making.
01
Ethics and the Professional Accountant
Understanding why ethical behaviour is central to professional status and the responsibilities attached to the work of accountants.
02
Professional Principles
Exploring integrity, objectivity, professional competence and due care, confidentiality and professional behaviour in practice.
03
Ethical Judgement
Considering how accountants respond when professional duties, personal interests, organisational pressure or competing responsibilities create difficult choices.
04
Public Interest and Responsibility
Understanding the wider consequences of professional conduct and the accountant's responsibility to support trust, accountability and reliable financial information.
About this preview
This page provides a high-level overview of the Professional Ethics Module. The complete learning activities and applicable completion requirements are available through the ICPAS eLearning course.
04
Completing the module
A required part of the CATT qualification.
CATT candidates complete the Professional Ethics Module in addition to the examination and practical experience requirements of the qualification.
01
Complete Exams
Complete the three CATT examination requirements before undertaking the ethics module.
02
Access Online
Enter the Professional Ethics Module through the ICPAS eLearning platform.
03
Work at Your Pace
Progress through the required learning activities within the completion period communicated by ICPAS.
04
Complete Requirement
Successful completion contributes to satisfying the ethics requirement of the CATT qualification.
Eligibility and access
Access to required course content may depend on candidate status and the completion conditions set by ICPAS. Candidates should sign in using the account associated with their ICPAS registration.
05
Beyond qualification
Ethics remains a professional responsibility throughout a career.
Completion of the module does not end an accountant's ethical responsibilities. ICPAS candidates, members and professionals are expected to maintain appropriate professional conduct as their roles and responsibilities develop.
Explore Standards & EthicsReady to continue the module?
Eligible candidates can access the Professional Ethics Module through the ICPAS eLearning platform and continue from their current progress.
Ethics & Professionalism
Professional Ethics Module
Developing the ethical judgement, professional conduct and public-interest responsibility expected of accounting professionals.
Technical competence alone does not define a professional accountant. The ICPAS Professional Ethics Module develops candidates' understanding of the ethical principles and professional responsibilities that should guide their judgement, decisions and conduct.
Module at a glance
3 hrs
Learning duration
A focused professional ethics learning module.
Online
Self-paced learning
Complete the module through the ICPAS eLearning platform.
CATT
Qualification requirement
A required component of the CATT qualification pathway.
Ethics
Professional foundation
Focused on conduct, judgement and responsibility.
01
Why ethics matters
Professional responsibility goes beyond technical knowledge.
Accountants routinely work with information, decisions and responsibilities that affect employers, clients, institutions and the wider public. Ethical judgement is therefore an essential part of professional competence.
Public interest
Building trust through professional conduct.
The module encourages candidates to consider not only whether an action can be taken, but whether it is appropriate, responsible and consistent with the obligations of an accounting professional.
Recognise ethical responsibilities
Understand the responsibilities that arise from professional relationships, access to information and positions of trust.
Apply professional judgement
Consider ethical implications when facing competing interests, pressure or difficult professional decisions.
Protect public confidence
Understand why the conduct of individual accountants can affect confidence in organisations, financial information and the accountancy profession.
02
Professional principles
The conduct expected of an accounting professional.
The module reinforces the fundamental ethical principles that underpin responsible professional behaviour.
Integrity
Be straightforward, honest and responsible in professional and business relationships.
Objectivity
Exercise professional judgement without bias, conflicts of interest or undue influence.
Professional Competence & Due Care
Maintain professional knowledge and skill, act diligently and perform professional responsibilities in accordance with applicable standards.
Confidentiality
Respect and protect information obtained through professional and business relationships.
Professional Behaviour
Comply with applicable requirements and avoid conduct that may discredit the profession.
03
Learning themes
From principles to professional decisions.
Candidates explore the role of ethics in professional practice and consider how ethical principles should influence conduct and decision-making.
01
Ethics and the Professional Accountant
Understanding why ethical behaviour is central to professional status and the responsibilities attached to the work of accountants.
02
Professional Principles
Exploring integrity, objectivity, professional competence and due care, confidentiality and professional behaviour in practice.
03
Ethical Judgement
Considering how accountants respond when professional duties, personal interests, organisational pressure or competing responsibilities create difficult choices.
04
Public Interest and Responsibility
Understanding the wider consequences of professional conduct and the accountant's responsibility to support trust, accountability and reliable financial information.
About this preview
This page provides a high-level overview of the Professional Ethics Module. The complete learning activities and applicable completion requirements are available through the ICPAS eLearning course.
04
Completing the module
A required part of the CATT qualification.
CATT candidates complete the Professional Ethics Module in addition to the examination and practical experience requirements of the qualification.
01
Complete Exams
Complete the three CATT examination requirements before undertaking the ethics module.
02
Access Online
Enter the Professional Ethics Module through the ICPAS eLearning platform.
03
Work at Your Pace
Progress through the required learning activities within the completion period communicated by ICPAS.
04
Complete Requirement
Successful completion contributes to satisfying the ethics requirement of the CATT qualification.
Eligibility and access
Access to required course content may depend on candidate status and the completion conditions set by ICPAS. Candidates should sign in using the account associated with their ICPAS registration.
05
Beyond qualification
Ethics remains a professional responsibility throughout a career.
Completion of the module does not end an accountant's ethical responsibilities. ICPAS candidates, members and professionals are expected to maintain appropriate professional conduct as their roles and responsibilities develop.
Explore Standards & EthicsReady to continue the module?
Eligible candidates can access the Professional Ethics Module through the ICPAS eLearning platform and continue from their current progress.