Online Course on Professional Value, Ethics and Attitude (PVEA)

Dear Students

Online Course on Professional Value, Ethics and Attitude (PVEA)

The accounting profession’s unwavering commitment to serve public interest is an unbreakable chain, running throughout the profession, connecting all of us. The recognition of the value that the profession brings to the society reflects the public trust invested in the profession.

Owing to the significance and the role of ethical practices becoming more central, the Institute has adopted International Federation of Accountants codes and standards to set the standards of ethics and professional behavior for Chartered Accountants.

Pursuant to clause (i) of sub-section (2) of Section 15 of the Chartered Accountants Ordinance, 1961 the adopted Code of Ethics for Chartered Accountants (Revised 2019) is effective from July 1, 2020.

To provide learning opportunity to its students, the Institute has introduced a compulsory online course ‘Professional Values, Ethics and Attitudes’ as per paragraph 4(8) of Directive 1.01 (Revised 2021). The Course includes three learning phases; knowledge, application and ethical decision making. The final outcome of the Course provides an insight to respondent’s decision making approach in the form of a personalized behavioral report.

Trainee students are required to complete the course on the following two stages of the CA qualification:

  1. Before issuance of Form-O (Certificate of service and fitness for appearing at the CFAP Level Examinations), effective from Winter 2022 attempt; and
  2. Before issuance of Form-S (Certificate of Completion of Service under Training Contract).

The online course is accessible in students’ secured area of ICAP website.