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。 Tvdg :[V<
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。 [d
iUO1p
Accountancy is one of the most respected professions in the world and ACCA works hard to ensure our members adopt the highest standards of practice and ethical conduct. This comprises six key areas of activity: &~9'7 n!
standards and ethics z
n!H&!8&
licensing of practitioners .K
I6<k/
regulation and monitoring of statutorily reserved areas of practice K+2sq+
3q
quality assurance of firms and the global quality assurance initiative #kho[`9
investigation of complaints H] i.\
2z
discipline in respect of standards or rule breaches. OA
lV7cfD
