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 | 2 |
Intermediate
CATT Program
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Introduction1Lessons · 2 min
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Module 1: Introduction to Professional Ethics5Lessons · 55 min
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Module 2: Fundamental Ethical Principles for Accountants8Lessons · 1 hr 41 min
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IFAC Code & ICPAS roleNew
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Video: Fundamental PrinciplesNew
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Quiz 1New
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Conceptual FrameworkNew
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Independence in Mind and AppearanceNew
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Threats to Ethical BehaviorNew
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Video: Threats to Ethical BehaviorNew
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Quiz 2New
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Module 3: Safeguards to Mitigate Ethical Threats & Record Retention4Lessons · 42 min
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SafeguardsNew
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Video: SafeguardsNew
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Retention of RecordsNew
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Quiz 3New
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Case Study and Final Assessment3Lessons · 1 hr 10 min
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Case Study: Ethical Decision-MakingNew
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Final AssessmentNew 10 xp
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End of the Professional Ethics ModuleNew
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