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Level 6 Diploma in Accounting and Business

Professional Ethics and Auditor Conduct

AB604 · Audit and Assurance — Week 5 of 16

CourseAB604
Week5 of 16
SemesterII
TutorOnline in the course chat

This week’s topics

Professional Ethics and Auditor Conduct

  1. IESBA and national codes of ethics
  2. Threats to auditor independence
  3. Ethical conflict resolution and safeguards
  4. Public interest responsibilities
  5. THE PROFESSIONAL CODE OF ETHICS FOR ACCOUNTANTS (PART 1)
  6. THE PROFESSIONAL CODE OF ETHICS FOR ACCOUNTANTS (PART 2)
  7. CIMA P3 Professional Ethics

What you will be able to do

  • 2.2 Explain the rules of professional conduct for auditors.
  • 4.2 Evaluate the impact of the legal and professional requirements on the performance of an audit.

Activity

Start with this week’s 3 videos, then: Seminar, guided reading and a short written task: explain the rules of professional conduct for auditors.

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
  • CIMA P3 Professional Ethics · YouTube · OpenTuition · 28 min · for registered students
  • Professional ethics: it starts with you · YouTube · ICAEW · 22 min · for registered students
  • Professional ethics: why do good people do bad things? · YouTube · ICAEW · 42 min · for registered students

Further resources

  • Revised Ethical Standard 2024 (FRC) · PDF · Frc, framework · for registered students
  • ISA (UK) 200: Overall Objectives of the Independent Auditor (updated September 2025) · PDF · Frc, framework · for registered students
Materials marked “for registered students” open in the student portal, which is set up as soon as you receive final acceptance.
Week 4Week 6
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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.

Open this week in the portal
Course plan
  • Week 1: Foundations and Objectives of Internal Audit
  • Week 2: Internal Audit Principles and Techniques
  • Week 3: Comparative Analysis of Internal and External Audit
  • Week 4: The Auditing Regulatory Environment and Statutory Value
  • Week 5: Professional Ethics and Auditor Conduct
  • Week 6: Contemporary Developments in Audit Practice
  • Week 7: Audit Risk Analysis
  • Midterm: Midterm evaluation
  • Week 9: Minimising and Managing Audit Risk
  • Week 10: Audit Processes and Evidence Gathering
  • Week 11: Audit Finalisation, Reporting, and Regulatory Impact
  • Week 12: Applying Audit and Assurance in practice: case studies
  • 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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