Ethics is a cornerstone of ACCA, the accountancy profession and business in general. It is at the core of everything that an accountant does, irrespective of where in the world or in which type of organisation we work. Professional accountants must apply fundamental ethical principles to complex dilemmas in a rapidly evolving world. Significant issues currently affecting the profession, including sustainability and the implementation of AI in the workplace, have profound implications for the work of accountants in our commitment to the ethical code.
ACCA is committed to maintaining a high ethical standard, strategically and objectively and contributing to global ethics policy internationally. The ACCA Code of Ethics – an augmented version of the code issued by IESBA (International Ethics Standards Board for Professional Accountants) – is binding on all ACCA members and students. All new students and members are asked to sign an undertaking that they will comply with ACCA’s Regulations and Code of Ethics and Conduct, which exist within ACCA’s governance framework of its Royal Charter and bye-laws.
The work of the forum is broad, cutting across the work of many other Global Forums as ethics underpins everything we do. At a high level, the forum helps ACCA shape its global ethics policy by contributing to an understanding of how they impact its members and students.
The forum’s members have a range of experience that allows them to explore ethical issues from a diversity of perspectives and contribute to upholding the profession’s fundamental principles, both now and going forward.
