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Although Accounting Professional Ethics has become a core course in the training of accounting professionals, the professional ethics education of accounting professionals in Chinese universities started relatively late, relative to the social development is a little behind. How to implement the new national education quality standards into practice is also very urgent. As the most well-known ACCA examination for accounting qualification in the world, the content and examination of the moral module have much to be used for reference in the aspects of professional moral requirements, course design and examination methods.