Skip to content
Global Fin X
Menu

ACCA membership requirement

ACCA Ethics and Professional Skills Module (EPSM)

The EPSM is a compulsory online module of about 15 hours that every ACCA student must complete before becoming a member. It has 10 units, ends with an assessment you can retake at no extra cost, and is best taken after Applied Skills and before Strategic Professional.

Units (7 learning, 3 assessment)
10
Time to complete
≈15 h
One-off fee, no resit fees
£81
Membership requirements
1 of 3

The basics

What is the EPSM?

The Ethics and Professional Skills Module is an essential part of the ACCA Qualification. It develops the advanced ethical and professional skills employers look for, using realistic business situations to build the judgement and behaviour expected of a qualified accountant.

Why it matters

  • Employability: it shows employers you understand ethics and professionalism at work.
  • Exam performance: the skills apply directly to the Strategic Professional exams.
  • Real-world readiness: it builds leadership, communication and commercial acumen.

What it covers

The interactive module covers six key areas:

  • Ethics and professionalism
  • Personal effectiveness
  • Innovation and scepticism
  • Commercial awareness
  • Leadership and teamwork
  • Communication

You must complete the module before you can be admitted as an ACCA member. We recommend finishing it before you sit your Strategic Professional exams. The other two requirements are the exams and 36 months of practical experience (PER).

Frequently asked questions

Why do we have the Ethics and Professional Skills Module (EPSM)?

Finance professionals need to show that they understand and can apply ethical and professional behaviour in real work situations. The EPSM develops these practical skills so you can make an impact from day one in an organisation.

What is the structure of the EPSM?

The module has 10 units: 7 learning units and 3 assessment and support units. See ACCA's EPSM syllabus guide for the full syllabus and structure.

Why is my completion bar not showing 100% even though I completed the module?

ACCA updates the module regularly with the latest ethical, professional and digital skills. If new units were added after you received your completion certificate, the bar may fall below 100%. This does not affect your completion status, and you do not have to complete the new content, though you can access it to keep your skills up to date.

How long does the EPSM take to complete?

About 15 hours. Once you have completed it you can go back to any of the content to refresh your knowledge.

When should I complete the EPSM?

Towards the end of your Applied Skills exams and before you attempt any Strategic Professional exam, because the module also prepares you for Strategic Professional.

How does the EPSM help me pass Strategic Professional exams?

It develops the professional skills you must demonstrate at Strategic Professional and focuses your thinking on real work scenarios — very similar to the approach those exams require.

What are professional skills and why do they matter?

Professional skills are the skills you usually gain at work, such as teamwork, communication and negotiation. Employers want finance professionals who add value immediately, so technical knowledge combined with professional skills is in high demand.

Is there an exam as part of the EPSM?

There are tests throughout the module, and the final unit is an assessment you must pass. If you do not pass first time you get feedback and can try again until you succeed, with no extra fee.

How much does the EPSM cost?

It is a one-off fee (£81 at the time of writing — see our ACCA fee breakdown) with no resit fees. Once paid, you can take the assessment multiple times and have unlimited access to the content.

I completed the old Professional Ethics Module. Do I still need the EPSM?

No. ACCA still recommends taking the EPSM if you have Strategic Professional exams left, because it supports your learning for them.

What do I get on completion?

A certificate of achievement, a personalised dashboard of your end-of-unit assessment results and a transcript of the skills you demonstrated. You also complete one of the three requirements for ACCA membership (with exams and experience). Tasks you complete are saved in the "My portfolio" section, which you can show an employer, use in interviews or share with your PER mentor as evidence towards your performance objectives.

Planning your route to ACCA membership?

We can help you sequence exams, the EPSM and PER around your job or degree.

Talk to an advisorSee ACCA fees