Next Generation ACA: Certificate Level Sustainability and Ethics 2025 – 2026

Before purchasing your learning materials, please check the transitional exam arrangements guidance to ensure you select the correct materials. If you are unsure which exams you should sit, please speak to your tuition provider, employer, or contact Student Support.

The Sustainability and Ethics module covers the following topics:

• Concepts and significance of sustainability
• Pillars of sustainability
• Regulation on sustainability
• Sustainability in business
• The role of the professional accountant in sustainability
• Concept of ethics and its significance for the accountancy profession
• Ethics and public trust
• The fundamental ethical principles
• Threats and safeguards
• Data ethics and the impact of technology

Ensure you order the correct edition of the materials. This edition is aligned with the Next Generation ACA syllabus and are for exams in 2025-2026 only. You risk losing exam marks if you use the incorrect edition.

For more information and resources, please visit icaew.com/studyresources