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Level 4 Diploma in Accounting and Business

Professional Ethics and Conduct in Accountancy

AB403 · Principles of Financial Accounting — Week 10 of 16

CourseAB403
Week10 of 16
SemesterI
TutorOnline in the course chat

This week’s topics

Professional Ethics and Conduct in Accountancy

  1. Core ethical principles of integrity and objectivity
  2. Professional competence and due care
  3. Confidentiality and professional behaviour
  4. Organizational and personal impacts of ethical failure
  5. THE PROFESSIONAL CODE OF ETHICS FOR ACCOUNTANTS (PART 1)
  6. THE PROFESSIONAL CODE OF ETHICS FOR ACCOUNTANTS (PART 2)
  7. THE PROFESSIONAL CODE OF ETHICS FOR ACCOUNTANTS (PART 3)

What you will be able to do

  • 4.1 Explain the professional characteristics and ethical principles exhibited by an accountant.
  • 4.2 Evaluate the impact of a breach of ethics on accountants and business organisations.

Activity

Start with this week’s 3 videos, then: Seminar, guided reading and a short written task: explain the professional characteristics and ethical principles exhibited by an accountant.

Study materials

Videos

  • THE PROFESSIONAL CODE OF ETHICS FOR ACCOUNTANTS (PART 1) · YouTube · FOG Accountancy Tutorials · 18 min · for registered students
  • THE PROFESSIONAL CODE OF ETHICS FOR ACCOUNTANTS (PART 2) · YouTube · FOG Accountancy Tutorials · 19 min · for registered students
  • THE PROFESSIONAL CODE OF ETHICS FOR ACCOUNTANTS (PART 3) · YouTube · FOG Accountancy Tutorials · 23 min · for registered students

Further resources

  • Revised Ethical Standard 2024 (FRC) · PDF · Frc, framework · for registered students
  • Principles of Accounting, Volume 1: Financial Accounting, ch. 1: Role of Accounting in Society · PDF · OpenStax, textbook chapter; pp. 25–66 · for registered students
  • Intermediate Financial Accounting Vol. 1, Lyryx 2021-A, ch. 2: Why Accounting? · PDF · Other, textbook chapter; pp. 5–36 · for registered students
Materials marked “for registered students” open in the student portal, which is set up as soon as you receive final acceptance.
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Admitted students ask questions on this week’s page in the student portal: an AI assistant trained on the course answers first, and during the course’s timetabled classes Connect to your tutor brings your tutor into the chat, who may start a call if needed.

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Course plan
  • Week 1: Foundations of Financial Accounting and Record-Keeping
  • Week 2: The Double-Entry Bookkeeping System
  • Week 3: Period-End Financial Concepts and Trading Performance
  • Week 4: Accounting Adjustments for Accruals, Prepayments, and Recei…
  • Week 5: Capital Expenditure and Depreciation of Non-Current Assets
  • Week 6: Financial Statements for Sole Traders
  • Week 7: Partnership Accounting and Reporting
  • Midterm: Midterm evaluation
  • Week 9: Financial Statement Analysis and Interpretation
  • Week 10: Professional Ethics and Conduct in Accountancy
  • Week 11: Accounting Regulation and External Audit Fundamentals
  • Week 12: Applying Principles of Financial Accounting in practice: ca…
  • Week 13: Assignment workshop: research, planning and referencing
  • Week 14: Assignment workshop: drafting, feedback and improvement
  • Week 15: Review and coursework completion
  • Final: Final assessment and submission
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