The only way is ethics

September 2021

ICAEW’s Ethics Learning Programme will help you do the right thing – even when no one is looking.

Last year saw the launch of ICAEW’s Ethics Learning Programme, enabling students to develop their knowledge and behaviours to do the right thing, even when no one is looking. Ethics, trust and integrity underpin what all finance and accounting professionals do on a daily basis. Therefore, ethics and ethical considerations are integrated throughout ICAEW’s qualifications – in the Ethics Learning Programme, all exams, and within the professional development requirements.

The new Ethics Learning Programme widens the scope from focusing on the Code of Ethics to why ethics is important and how technology has changed some ethical considerations.

“The original programme that was launched six or seven years ago was very much focused on the Code of Ethics, and set a benchmark for the increasing number of members coming from all around the globe,” said Adam Birt, Head of Qualifications, Strategy and Development at ICAEW. “In this iteration we have looked much more broadly at why ethics is important to the profession, how the introduction of technology has changed some of the ethical considerations and the interplay between sustainability and ethics. It really gets students to think on a broader basis about why ethics is important, and why they should be acting in the way they are.”

He added: “That’s not to say the ACA has vastly increased its focus on ethics, it hasn’t – it’s always been there. We’ve just raised the profile of it and reminded people that being a professional is all about being ethical.”

The Ethics Learning Programme is a mandatory requirement for ACA and Business Finance Professional (BFP) students however, with the introduction of the new programme ICAEW have also opened the access to ICAEW CFAB students. Now all ACA, Business Finance Professional (BFP) and ICAEW CFAB students who registered after 1 July 2020 can complete the programme, ensuring all students and members have the ethical knowledge they need to do the right thing.

The Ethic Learning Programme features six modules covering a range of practical topics with interactive videos, articles and questions to consider a variety of ethical dilemmas. Find out more about the Ethics Learning Programme at

Students who registered before 1 July 2020 will continue on the previous programme and must complete it by 31 December 2021.