FOR ACCOUNTING & FINANCE PROFESSIONALS IN THE UK
Practical, self-paced ethics learning for accounting and finance professionals. Work through cases about pressure, conflicting interests, AI and difficult decisions.
Four online modules. Study at your own pace.
JUDGMENT, TESTED.: Accounting & Finance Edition
Check your ethics CPD hours for freeOne-time payment in CAD, before applicable taxes. Launch pricing ends 31 December 2026.
ALL FOUR MODULES AVAILABLE NOW
Penny Ledger, Max Margin and Connie Control bring different professional responsibilities to the same problem. These recurring fictional characters make the evidence, pressures and choices visible.
New to TESTED? Start with Module 1, then work through Modules 2–4. Choose an individual topic when it matches your learning needs.
MODULE 1
Examine a quarter-end revenue request, an AI-assisted memo and an accounting treatment defended because it is familiar.
MODULE 2
Work through a warranty estimate, divided loyalties and a request to delay reporting a control concern.
MODULE 3
Review an AI-assisted contract memo, a board-pack deadline and a credit model that challenges an experienced view.
MODULE 4
Consider a possible lending-covenant issue, unusual payments and an acquisition summary with important matters unresolved.
COMPLETE PROGRAM OR INDIVIDUAL LEARNING
Start with a topic relevant to your work, or practise the full decision cycle across all four modules.
CAD 39.99
CAD 19.99 each
The same four modules cost CAD 79.96 when bought separately at current launch prices. Bundle saving: CAD 39.97 before tax.
One-time payment. Prices before applicable taxes. Launch prices end December 31, 2026 at 11:59 p.m. Eastern Time.
FREE PLANNING TOOL · NO EMAIL REQUIRED
Select your professional body. Use your own completed-learning record for supported hour targets, or review your ethics development steps where no universal ethics-hours target is established.
TRY THE REASONING BEFORE THE COURSE
Your CFO asks you to record revenue before quarter-end. Customer acceptance is still missing. “We have always done it this way,” they say. What is your strongest next step?
The strongest starting point is the evidence and applicable criteria. Identify what is known, what remains unverified and which obligations apply. Consider pressure, affected stakeholders and whether consultation or escalation is proportionate. Neither routine practice nor an unsupported allegation resolves the evidence gap. The facts and relevant standards determine the accounting conclusion.
Illustrative learning scenario.
INSIDE THE CASES
See how responsibilities shape the questions a controller, CFO and independent controls leader bring to the same decision.
Controller
Works through the evidence, assumptions and decision record.
CFO
Makes leadership expectations and commercial pressure visible.
Director of Internal Controls
Brings an independent controls and governance perspective.
Recurring fictional characters used in teaching cases.
THE TESTED DECISION CYCLE
SHALALA’s teaching framework helps structure the questions. It works alongside applicable professional standards; it does not replace them.
What makes this decision difficult?
What is known, assumed or missing?
Which obligations apply, and who is affected?
What pressure could distort the reasoning?
Would an independent reviewer find it defensible?
What response is proportionate, and why?
YOUR LEARNING RECORD
Approximately 1 hour per module, or approximately 4 hours for all four modules, including assessment and reflection. Full completion may take longer.
Count completed learning that is relevant to your role under your professional body's rules. Where hours are required, record qualifying active learning time, exclude breaks and administration, and avoid counting overlapping video and companion time twice.
ABOUT SHALALA LEARN
JUDGMENT, TESTED. is independently offered by SHALALA Learn. It uses practical accounting and finance cases, assessment and reflection. Professional-body approval, accreditation and endorsement are not claimed.
About SHALALAFor accountants, controllers, finance leaders and accounting professionals in the United Kingdom who work with competing priorities, incomplete evidence or difficult decisions.
Penny, Max and Connie are fictional teaching characters. They are not instructors or client testimonials.
UK ETHICS CPD · CHECK THE SOURCE
There is no single ethics-hours rule for all UK accounting and finance professionals. Choose your body’s current guidance, confirm your reporting period and assess the relevance and evidence for the learning you complete.
The standard requirement is at least one independently verifiable ethics hour per CPD year, normally 1 November–31 October. Alternative training must meet specified learning outcomes. We have not established that SHALALA’s programme is equivalent to the mandatory ICAEW training requirement.
From 1 January 2026, non-retired members need at least one hour of ethics-related CPD each year. Role-relevant learning and reflection remain necessary. Check exemptions and any additional requirements for regulated work separately.
ACCA requires professional ethics competence. This planner does not assign a universal ethics-hours target. Check your CPD route and overall requirements, then identify learning relevant to your work.
CIMA does not prescribe CPD hours or units. Use a development plan, undertake relevant learning and record its effect on your professional competence.
Official sources checked 15 October 2026 (UTC). SHALALA independently offers this programme. Approval, accreditation, endorsement or acceptance by these bodies is not claimed.
COMMON QUESTIONS
The program provides structured ethics learning for accounting and finance professionals, with lessons, applied cases, assessment and reflection. Choose learning relevant to your role and confirm its eligibility and classification under your professional body’s rules.
Allow approximately 1 hour per module or approximately 4 hours for all four modules, including assessment and reflection. Full completion may take longer. Record your qualifying learning time under your professional body’s rules.
The four modules cover evidence and professional judgment; pressure, incentives and conflicting interests; AI-assisted work; and difficult decisions, consultation and escalation.
Work through the lesson and learning guide, then complete the final assessment and reflection in your module. Your course shows the completion requirements.
Thinkific records your course progress and assessment results. Keep your learning guide, assessment record and available completion documentation with your CPD records.
Yes. Requirements, reporting periods and documentation depend on your professional body and membership. Use the regional planner and its official sources to check the requirements that apply to you.
Yes. The courses are online and self-paced, so you can work through the lessons and activities around your schedule.
Yes. Choose an individual module for CAD 19.99 or the complete four-module program for CAD 39.99 at current launch prices, before applicable taxes.
Work through cases on workplace pressure, AI and difficult professional decisions.
CAD before applicable taxes. Launch prices end December 31, 2026 at 11:59 p.m. Eastern Time.
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