Learning Objectives

The Professional Ethics in Accounting and Finance paper will develop your understanding of the importance of fulfilling the ethical duties that you have as accounting technician. This involves recognising not only the rules with which you must comply, but also the principles on which these rules are based. Behaving ethically, and knowing when to take action on suspicions or knowledge of unethical behaviour and non-compliance with laws and regulations, protects the professional reputation of accounting technicians, their organisations, the AAT and the accountancy profession as a whole. The result should be the continuing confidence of the public in accountants to protect the public interest. You therefore need to know what it means to behave ethically and also what to do if you become aware of any ethical issues.

Learning Outcomes

• Understand the principles of ethical working in accountancy or payroll.
• Know how to behave in an ethical manner when working with internal and external customers.
• Understand when and how to take appropriate action following any suspected breaches of ethical codes.