pROFESSiONAL ETHiCS MOdULE:
THE RigHT THiNg TO dO
THE CHOICES WE MAKE IN EVERYDAY LIFE CAN BE SIMPLE AND STRAIGHTFORWARD. BUT WHAT ABOUT IN THE WORKPLACE? MAKING THE RIGHT CHOICE HERE CAN TAKE CONSIDERATION AND JUDGMENT. IN A WORD – ETHICS
In matters of ethics, the cases in which a right or wrong answer is absolute are few and far between. But what is a certainty is that ethics is everyone’s responsibility – not just those at the top. This makes it even more important to develop and fine-tune your personal ethical awareness so that you can rely on your own judgment on those occasions where you might need to make a call on an important ethical dilemma. ACCA’s Professional Ethics module is not another exam – you get the chance to apply what you have learned in a case study where you experience an audit situation from two points of view: that of the auditor and the corporate financial accountant. And it is not a pass or fail exercise either – you simply have to demonstrate to ACCA that you have completed the module with consideration and provide a unique completion statement. The module allows you to reflect on your own ethical behaviour and values in a safe environment, with no consequences other than you understanding more about your ethical judgment. The exposure you will get to a variety of informative and realistic scenarios will help you refine your sensitivity for recognising when ethical issues are at stake. You will also develop the professional confidence you need to ensure high standards of ethics are upheld at all times, even if that means speaking up about the behaviour of third parties such as colleagues, clients or suppliers. Whether what you read prompts you to recall prior situations that you now realise had profound ethical implications, or to think differently about imminent decisions or actions you are due to take, completing the module should leave you with a keener sense of applying ethics at work. The module uses current