职业操守是ACCA专业资格的核心。在十六门课程中覆盖了十一门-包括专业阶段的所有课程和基础课程阶段中的三门。考试大纲及工作经验的基础就是职业操守训练课程。职业操守训练课程的目标是提供一系列的职业操守理念。此课程可以在考P1专业会计师之前，同时或随后完成。但是在申请会员前必须完成。职业操守训练课程会在2007年8月开始运行，学员可登陆myACCA找到相应内容。 V>z8 *28S.
ACCA创举性地开设了在线职业操守训练课程，完成ACCA考试后会员要了解它一系列的职业操守的理念，并设置了多个自我测试题，检验学员及会员职业操守的价值观和行为。 Uv .{=H:
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