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ICAEW Ethics CPD Course

From theory to practice

The ICAEW Code of Ethics sets out the fundamental principles that govern the profession. This free course helps you apply the Code of Ethics to everyday situations, uphold the highest standards of professional conduct, and satisfy your ethics continuing professional development (CPD) requirements.

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From 1 November 2023, as part of the changes to ICAEW CPD Regulations, ICAEW members, those holding the Business and Finance Professional designation and others regulated by ICAEW for certain activities, will be required to undertake at least one hour of ethics training a year.

This online course will equip you with the knowledge and confidence to demonstrate high standards of ethical conduct in your professional role while providing up to 12 hours of verifiable CPD.

The course will be updated annually to ensure you continue to meet your CPD requirements. The flexible elearning platform means you can study at your own pace, gaining certificates for completed modules as you go.

Why take the course?


Ethical competence

Understand how self-reflection against the fundamental principles will help you make the right decision when faced with ethical challenges.


Relevant for all

The course has been purposely designed to be suitable for financial professionals working in industry, as well as practice.


Technical areas

Access a breadth of material, including specialist modules covering audit, tax, insolvency and economic crime.


Varied elearning

Rich blend of engaging learning assets, including case studies, animations, exercises, reflections, training films and quizzes.


Study your way

Once you enrol on the course you have permanent access and can work through the modules at your own pace.


Verifiable CPD

You will receive a certificate on completion of each module in real-time, which counts towards your verifiable CPD hours.

Learning outcomes

On completion of this course, you will:

  • Have up-to-date knowledge, understanding and confidence that will enable you to demonstrate high standards of ethical conduct in your professional role.
  • Understand why professional ethics matters and appreciate how the Code of Ethics provides a framework for helping you meet your professional responsibilities.
  • Develop competence and confidence in making ethical decisions.
  • Awareness of, and ability to apply, the additional ethical guidance that is relevant to you as a specialist.


  • Module 1: Practising professionalism
    • Understand the importance of ethics for building trust in your profession.
    • Identify the fundamental principles that underpin the Code of Ethics and explain how they can be implemented.
    • Understand how the fundamental principles can help build a picture of the ‘ethical accountant’.
    • Apply that understanding to reflect on your behaviour and professional development.

    Verifiable CPD hours: 1

  • Module 2: Ethical decision making
    • Explain why we are limited in our ability to make ethical decisions.
    • Know where to find relevant guidance in the Code of Ethics and apply that guidance to access further sources of support that are available to help you make and implement ethical decisions.
    • Use the Framework for Resolving Ethical Problems to make a good decision.
    • Choose to focus on either practice or industry for part of the module.

    Verifiable CPD hours: 2

  • Module 3: Ethics for specialists
    • Understand the vital role that accountants play in combatting economic crime.
    • Understand the rules and principles of the FRC’s Ethical Standard.
    • Recognise potential independence threats and what safeguards may be available to reduce or eliminate them.
    • Identify threats to the fundamental principles that might arise when involved in tax-related work.
    • Divided into three units which can be completed separately.

    Verifiable CPD hours: 1 (per unit)

  • Module 4: Case studies in ethics
    • Experience ICAEW training films to reinforce and apply your understanding of the Code of Ethics, especially the fundamental principles and the conceptual framework.
    • Practical application of the FRC Ethical Standard.
    • Reflect on how intimidation can undermine audit quality.
    • Divided into four units which can be completed separately

    Verifiable CPD hours: 1.5 (per unit)

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Access the ICAEW Ethics CPD Course today to support your professional development. 

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