ACA Sustainability and Ethics: the fundamental principles and what's examined

Sustainability and Ethics is one of the modules that defines the Next Generation ACA, reflecting the qualification's renewed focus on ethics and sustainability. It tests both the professional ethics framework and a growing body of sustainability and ESG content.

What’s on the exam

• The five fundamental principles: integrity, objectivity, professional competence and due care, confidentiality, and professional behaviour
• The conceptual framework: threats to the principles, and safeguards
• Applying the ICAEW Code of Ethics to dilemmas
• Professional scepticism and professional judgement
• Sustainability and ESG concepts
• Sustainability reporting and corporate responsibility

How to approach it

Know the five fundamental principles cold — what each one means and how it differs from the others — because questions hinge on identifying exactly which principle a scenario threatens.

Then practise the conceptual framework: name the threat (self-interest, self-review, advocacy, familiarity, intimidation) and the appropriate safeguard. Scenario questions are where most marks are won or lost.

See the Certificate Level overview for how Sustainability and Ethics fits with the other modules, or try some free practice questions.