ACCA Code of Ethics and Conduct
The ACCA Code of Ethics and Conduct includes the IESBA International Code and ACCA supplementary requirements and guidance. Its fundamental principles include integrity, objectivity, professional competence and due care, confidentiality, and professional behaviour. Apply the ethical conceptual framework to identify, evaluate and address threats to compliance, taking appropriate action if a threat cannot be reduced to an acceptable level. The version and scope of requirements depend on the period and circumstances; examine the dated ACCA material.
Worked example
A finance director pressures an accountant to omit a material liability. The accountant identifies threats to integrity and objectivity, gathers relevant facts, raises the matter through appropriate channels and considers further action if the pressure remains.
Common mistake
Treating the Code as a list of principles without evaluating and addressing threats, or assuming commercial pressure justifies knowingly misleading reporting.
Where it appears in your exams
| Qualification | Exam | Relationship | Period |
|---|---|---|---|
| ACCA | BT | Direct | September 2026–June 2027 |
| ACCA | SBL | Direct | September 2026–June 2027 |
| ACCA | SBR | Direct | September 2026–June 2027 |
| FIA | FBT | Direct | September 2026–June 2027 |