The course deals with the history of ethics and professional conduct from the Western perspective and introduces the Islamic perspective of Akhlaq and Akhlaqiyyat Al-Mihnah. Historically important names including Socrates, Descartes, Hobbes, Kant and Jeremy Bentham, Al-Ghazali, Ibn Miskawayh are mentioned together with numerous verses of the Quran and hadith. The main and obvious contrasts are pointed out to the learners. The meanings of profession, professional and professional services are introduced before learners are given an extensive insight into the ethical principles of the ASAS Code of Ethics and Professional Conduct as well as its Complaints and Disciplinary Procedure. The importance of ethics and professional conduct is emphasized by a discussion on the challenges facing professionals offering professional services. The ASAS Code as a robust document is examined within the context of various relevant documents namely the BNM Shariah Governance Framework, the Malaysian Code on Corporate Governance, the AAOIFI Governance Standards and the G20/OECD Principles of Corporate Governance.