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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:

  • Introduction to the ICAEW Code of Ethics.
  • The fundamental ethical principles.
  • Threats and safeguards to the fundamental ethical principles.
  • Conflicts of interest.
  • Considerations for professional accountants in practice.
  • Considerations for professional accountants in business.

Once your students have worked their way through each of the six modules (and the accompanying Practising Ethics webinars), they will need to complete an assessment.

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

This Ethics Learning Programme will no longer be supported after 31 December 2021, therefore students on this programme must complete it prior to this date. If trainees do not complete this they will lose their efforts and will need to start the new Ethics Learning Programme. 

Practising Ethics webinars

We have developed a series of on-demand webinars called Practising Ethics. They are available for your students to watch when they complete a module of the online Ethics Learning Programme, they can download and view the accompanying webinar to recap what they have learned.

Each webinar contains three brief scenarios for your students to consider and decide on a course of action. They do need to make notes during each webinar as they are required to present their findings on at least one scenario at their six-monthly review with you.

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.

Please note that from 1 January 2019, 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.