Students are expected to act with integrity when studying and attempting all parts of the ACCA Qualification. Find out more about what this means.
Acting with integrity
We are committed to promoting academic integrity to support the ongoing viability of the ACCA Qualification and our members.
Whether you're taking our exams, the Ethics and Professional Skills module (EPSM) or completing the Practical Experience Requirement (PER) we expect you to act with:
- Honesty and integrity
- Fairness
- Respect
- Responsibility
- Courage
Find out more about how you can adhere to each of these values.
Acting with honesty and integrity is a fundamental behaviour expected of accountancy professionals and students and is at the heart of our ethical values. We expect students to act honestly, completing all parts of the ACCA Qualification independently and without attempting to circumvent any of our Qualification policies, rules or exam regulations and guidelines.
When you register as a student you agree to adhere to ACCA's rulebook and act in accordance with our ethical principles and comply with ACCAs exam regulations and guidelines. We trust you to abide by these conditions and we know that the vast majority of students do so.
Students are expected to act fairly in all their dealings with ACCA staff, in their behaviour towards fellow students, and in the way they conduct themselves in their exams, assessments and record their practical experience.
Studying for the ACCA Qualification may at times be a challenging journey, which is why we provide you with study and wellbeing support resources to support you.
To demonstrate our fairness ACCA uses transparent policies relating to the ACCA Qualification in the way we assess student work, against clear and transparent criteria. Additionally, we also provide you with clear exam guidelines and regulations.
All of our staff and qualification partners are expected to treat students with respect. Should there be any occasion where you feel this has not happened, we will thoroughly investigate any complaint.
As an ACCA student you are expected to show respect to all those you may have dealings with whilst studying for the ACCA Qualification. This includes ACCA staff, invigilation teams, your PER supervisor, teaching staff and fellow students. Students are specifically expected to act respectfully within exam environments, avoiding disruption and being courteous to others.
ACCA accepts responsibility for ensuring the principles of academic integrity are upheld. We demonstrate high standards of academic integrity and use established procedures to hold others accountable if they fail to uphold these values. For example, any student who engages in activity which risks harming the integrity of the ACCA Qualification will be investigated and may face disciplinary action.
Students have a responsibility to support us with these aims and it is in your interests to do so. This means that if you suspect or are aware of any activities that may risk the integrity of the ACCA Qualification you should report this to us.
Along your Qualification journey, you might encounter offers which promise shortcuts on how to complete the ACCA Qualification. These offers are typically scams and engaging in them would be contrary to our academic integrity values and ACCA's fundamental principle of integrity. Engaging with individuals or organisations who promote these services potentially risks you being involved in disciplinary action, criminality and/or being a victim of crime yourself.
We expect students to show courage to commit to the quality of their education by holding themselves and their fellow students to the highest standards of academic integrity. We therefore expect that students challenge the actions of others who do not adhere to our values and report any suspicions or awareness of student misconduct to us.