Sustainability, technology and ethics

Sustainability

A growing focus on sustainability is changing the work of accountants. Finance and accounting professionals need to move beyond simply measuring and reporting the impact of climate change, environmental regulation, supply chain pressure and rising energy costs. They must focus on understanding these and other emerging sustainability-related implications, integrating them into financial management and strategic business planning. ICAEW has been at the forefront of this movement over the past decade and the ACA ensures you are well equipped for these new responsibilities.

Technology

Technology continues to evolve rapidly – and the flexibility of the ACA qualification ensures that you will be keeping pace. Changes in technology have automated many routine aspects of accountancy. But with changes in technology also comes complexity and risk. Accountants need to adapt and develop new skills to manage these changes. The ACA will equip you with the technical knowledge and professional skills to adapt and respond to rapid technical advancements that will be essential for tomorrow’s business leaders.

Ethics

Ethics is at the core of the ACA, ensuring students deliver on the responsibilities of being an accountant and continue to build trust in the profession. Ethics is more than knowing the rules around confidentiality, integrity, objectivity, and independence. It’s about identifying ethical dilemmas, understanding the implications, and behaving appropriately. Ethics and professionalism are embedded throughout the ACA qualification, from understanding and applying knowledge of the Code of Ethics and developing safeguards, to adopting a curious mindset and applying professional judgement.

Sustainability, technology and ethics in the ACA

The ACA is leading the way, integrating these three key themes throughout:

• The Certificate Level Sustainability and Ethics exam introduces these fundamental concepts
• Each topic is embedded across the learning materials and assessed within the context of each exam
• Annual updates to the syllabus ensure the ACA keeps pace with key themes and trends as they emerge
• Specialised Learning provides an opportunity for you to develop your understanding and further explore key areas of interest
• Ethics in practice scenario discussions will be held during each of your six-monthly reviews with you authorised training employer, developing your understanding
• The Technology Hub, launching later in 2025, will provide an opportunity for you to experiment with using commonly used and emerging accounting technologies
• The professional skills focuses on developing the transferrable skills that will equip you to handle challenges and seize new opportunities throughout the course of your career