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This online learning programme is based on the ICAEW Code of Ethics and will help your students get to grips with our ethical framework and practise how they would respond to an ethical situation.

The programme includes the following:

  • Six modules which cover a range of topics.
  • - Each module includes a set of practice questions and progress tests which test knowledge and understanding. The progress tests are recorded within the training file.

  • Interactive videos, articles and questions.
  • Achieve 70% at the full assessment.

Once your students have worked their way through each of the six modules (and the accompanying Ethics in Practise scenarios 1-6), they will need to complete an assessment.

Your students are required to obtain approval from you before they attempt the devolved assessment.

Students will need to complete the Ethics Learning Programme within the first 12 months of their training agreement.

Ethics in Practice scenarios

We have developed the ethics in practise scenarios – where scenarios 1-6 mirror the modules within the Ethics Learning Programme, and scenarios 7-18 gradually increase in complexity for discussion throughout the rest of the training agreement. 

Students should prepare three Ethics in Practice scenarios to discuss with you at their six-monthly review.

Ethics assessment

The ethics assessment is a test to assess your students’ knowledge of ethics and their progress through the online Ethics Learning Programme. Here are the key things you need to know about the assessment:

  • it is completed online;
  • it is 60 minutes long and includes 30 multiple choice questions;
  • students must achieve a minimum of 70%;
  • students have an unlimited number of attempts; and
  • each attempt will be recorded within the ethics and professional scepticism tab within your students’ online training file.

Your students should obtain approval from you before they attempt the assessment.

At the end of your student’s training agreement, you will be signing off their online training file. This means that you will be confirming that they have satisfied ICAEW’s ethical requirements and have a strong understanding of the our Code of Ethics.

All ACA students must achieve a minimum of 70% within the ethics assessment. By achieving this, they have demonstrated a strong understanding of ethics. This means, that at the end of their training agreement, students will only be able to submit their training file for final sign off when they have achieved 70% or more at the assessment, completed all professional development steps, successfully passed all exams (or gained credit) and achieved 450 days’ practical work experience.

Your students can access the assessment via the ethics and professional scepticism tab within their online training file.

If your organisation is accredited for ethics and your students are following your ethics programme - they will continue to follow this and you will continue to complete the final sign off as normal.