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Ethics and professional scepticism | What is the ACA qualification | ICAEW Careers

Ethics and professional scepticism

Ethics is integrated throughout the ACA qualification to develop students’ capabilities. It’s about identifying ethical dilemmas, understanding the implications and behaving appropriately. So as an ICAEW Chartered Accountant, working in a world of scrutiny and accountability, you’ll always know how to make the right decisions and justify them.

ACA students must demonstrate

Knowledge of the ICAEW Code of Ethics

Practical application of ethical conduct and decision making

Transparency and honesty in all business relationships

Ethics is more than just knowing the rules around confidentiality, integrity, objectivity and independence. It’s about identifying ethical dilemmas, understanding the implications and behaving appropriately.

Professional scepticism, meanwhile, is an attitude that includes a questioning mind and being watchful of conditions that may indicate possible error or fraud.

By using these principles, ICAEW Chartered Accountants can help guarantee that they are transparent and honest in all business relationships and that their judgment is not compromised through bias, conflict of interest or undue influence.

Throughout the ACA qualification you will be expected to develop your professional scepticism and your ethical capabilities and practically apply these skills.

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