ICAEW.com works better with JavaScript enabled.

Ethics Learning Programme

This page is for ACA independent students and ACA reciprocal / Memorandum of Understanding (MoU) top up students who have registered or re-registered as an ACA student since 01 July 2020.

If this is not you, then please return to the Ethics and professional scepticism page

Independent students registering or re-registering from 01 July 2020

  • You will have access to the Ethics Learning Programme, but not the full assessment.
  • Access to the Ethics Learning Programme will cease 12 months after the date you first accessed the programme.
  • If you cancel your training agreement, your access to the Ethics Learning Programme will be removed.

MoU top-up/ reciprocal students

  • You will have access to the Ethics Learning Programme, including the full assessment, to be completed within 12 months.
  • It is a mandatory part of your studies to complete this programme.
  • You must achieve 70% in the full assessment.
  • You will have multiple attempts at the full assessment – each attempt is recorded in your training file.
  • Once you have achieved 70% in the full assessment, access to the Ethics Learning Programme will cease at the next anniversary of the date you first accessed the programme.
  • If your training agreement is cancelled your access to the Ethics Learning Programme will be removed.

Re-registering ACA students after 01 July 2020

  • If you have already achieved 70% at the previous version of the old Ethics Learning Programme – you will not have access to this new Ethics Learning Programme as you have already achieved the required 70% pass mark.
  • If you did not achieve 70% at the previous version of the Ethics Learning Programme – you must now complete the new Ethics Learning Programme and achieve more than 70% in the full assessment.
  • You will have multiple attempts at the full assessment – each attempt is recorded in your training file.
  • Access to the Ethics Learning Programme will continue until you have achieved 70% in the full assessment.
  • Once you have achieved 70% in the full assessment, access to the Ethics Learning Programme will cease at the next anniversary of the date you first accessed the programme.
  • If your training agreement is cancelled your access to the Ethics Learning Programme will be removed.