What you will learn
- Understand the foundations of ethical thinking and how they apply to the accounting profession.
- Distinguish between rules-based and principles-based approaches to ethics.
- Explore the five fundamental principles of professional ethics as defined by IFAC and ACCA.
- Apply a structured ethical decision-making framework to real-world dilemmas.
About this course
This course introduces the essential ethical and professional values that underpin the behaviour and responsibilities of accountants in Hong Kong. Through a blend of theoretical perspectives and practical tools, learners will explore the nature of ethics, the distinction between rules and principles, and the global standards that guide professional conduct.
Key information
- Suitable for accounting students, trainees, and professionals preparing for or engaged in ethical decision-making.
- Online, self-paced learning.
- Approximately two hours of learning.