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As part of the ACA, students in a training agreement are required to successfully complete the ethics and professional scepticism component.

Ethics is examined in context within all modules of the ACA, however, students also need to complete the online Ethics Learning Programme, a devolved assessment and discuss their ethics progress with their employer or principal at each six-monthly review.

Students access the Ethics Learning programme via their dashboard on the ICAEW website.

A PDF of the modules within the learning programme are available to download. These can be used in class:

Further information can be found: