AAT - Professional Ethics

Introduction

Studying for the AAT Ethics exam

The content of this Knowledge Bank is not designed to be a substitute for a structured system of study towards the exams but rather should help complement your chosen study system.

In particular,

• we do not guarantee full syllabus coverage,
• the content here is not necessarily pitched at the right level of difficulty for your exam - in particular, in some areas, it may go beyond what you need,
• the knowledge bank focusses on knowledge, concepts and ideas but has very few worked examples or graded exercises for you to practice,
• there are no past exam questions here to attempt
• examiner's articles and other official guidance are not repeated here.

We highly recommend that you complete a structured course of study and obtain text books and exam kits to improve your chances of exam success.

Using the Kaplan Financial Knowledge Bank

The main benefits of the way the content is presented and accessed via the Knowledge Bank are as follows:

• a quick answer to a quick question - if you have a  query then you should be able to access a trusted answer quickly and efficiently using either the search function, the top navigation bars or /and the side navigation.
• integrated knowledge - examiners often criticise students for not appreciating how different topics fit together. By following the structured links and navigation bars in the content, you can explore related concepts to integrate your knowledge.
• assumed knowledge - you can revise assumed knowledge from lower papers by searching for the relevant topics and reading around the subjects.

The AAT Ethics syllabus

The syllabus for Professional Ethics is split into 4 main learning outcomes (LOs):

LO1. Understand principles of ethical working

LO2. Understand ethical behaviour when working with internal and external customers

LO3. Understand when and how to take appropriate action following any suspected breaches of ethical codes

LO4. Understand the ethical responsibility of the finance professional in promoting sustainability

A good page to start on if you are unclear where to begin would be the overview Ethics page. In addition to this page, learning outcomes 1 to 3 are then covered by the pages on Conflicts of Interest and Ethical Threats, Professional and Corporate Ethics and Corruption and Bribery. Sustainability (LO4) is covered by looking at the page on Social and Environmental Issues.

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