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Ethics for Professional Accountants


This course is about professional ethics in an accounting environment. It seeks to ensure that you have an excellent understanding of why accountants need to act ethically, of the principles of ethical working, of what is meant by ethical behaviour at work, and of when and how to take action in relation to unethical behaviour and illegal acts. This course supports you in: • working within the ethical code applicable to accountants and accounting technicians • ensuring that the public has a good level of confidence in accounting practices or functions • protecting their own and their organisation’s professional reputation and legal liability • upholding principles of sustainability. You will learn the core aspects of the ethical code for accountants as it relates to your work as accounting technicians and as exemplified in the Code of Professional Ethics. You will understand the ethical principles of integrity, objectivity, professional competence and due care, and professional behaviour and confidentiality, and you will learn to apply these principles to analyse and judge ethical situations at work. You will also understand that acting ethically derives from core personal and organisational values, such as honesty, transparency and fairness, as well as from professional ethics. Understanding the conceptual framework of principles, threats and safeguards contained in the ethical code, plus its process for ethical conflict resolution, will enable you to apply a systematic approach to ethical problems that you may encounter. In studying this course, you will therefore develop skills in analysing problems and in judging between ‘right’ and ‘wrong’ behaviour in a given context. You will also be able to identify alternative courses of action to resolve an ethical problem and select the most appropriate action in the circumstances. Money laundering regulations mean that accountants can be exposed to legal liability for keeping quiet in certain circumstances or for telling the wrong person about suspected wrongdoing. You will learn when and how money laundering regulations apply and their responsibilities in respect of them. You will also learn about reporting to the authorities in respect of suspected money laundering. In certain other circumstances, it may be appropriate for an accountant to report, ‘speak up’ or blow the whistle on unethical behaviour. Finally, you will understand the basis and nature of the accountant’s ethical responsibilities to uphold sustainability in their organisation.


Accounting and finance


Learning outcomes
1. Understand the need to act ethically
2. Understand the relevance to the accountant’s work of the ethical code for professional accountants
3. Recognise how to act ethically in an accounting role
4. Identify action to take in relation to unethical behaviour or illegal acts

Tutor support
We will support you every step of the way throughout your AAT learning experience with us. You can contact a tutor and get the help you need quickly and easily.

Provided by our Tutors Support team (our dedicated team of expert tutors):
• Live chat (instant response via online messenger system)
• Email (we’ll get back to you within 1 working day)
• Discussion forum (we’ll get back to you within 1 working day)
• Request a call back so you can speak to a tutor (we’ll arrange a call with you within 1 day).

Why study AAT with LGCA?
• Study anywhere, anytime on your laptop, phone or tablet through this fully online learning
• Award-winning learner management system (LMS)
• Immediate start
• Access to practice questions and mock assessments
• Topic focused learning modules, containing tutor-led bite-sized videos
• Engaging activities designed for effective online learning
• Integrated programme to guide you efficiently through the whole syllabus

Registration and Access
Once you complete an online purchase you will receive confirmation of account activation. Please allow 48 hours to get access to all the modules and for your eLearning account to be set up.

Additional information

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Additional info