CPA Ethics and Governance

Course aim

This course develops abilities to understand the complexities and importance of ethics and corporate governance and to apply them in a demanding and global business environment. It promotes awareness of the ethical responsibilities of professional accountants, thereby enabling them to identify and resolve ethical issues or conflicts throughout their career. It ensures professional accountants understand the importance of governance, including their role in achieving effective governance. It provides an understanding of the role of accounting, and of accountants, in providing information about the social and environmental performance of an organisation.

The course integrates the materials from the CPA Program Professional Level Ethics and Governance segment and prepares students for the CPA examination. Additional fees apply to this course. Exam rules and regulations applied to the exam for this course will be those of CPA Australia.

Course content

The course contains the following topics:
Accounting and society
Ethics 
Governance concepts 
Corporations and other entities 
Corporate accountability

Textbook(s)

Dellaportas, S, Thomsen, S, Conyon, M 2012, Principles of ethics and corporate governance in financial services, Illustrated edn, McGraw-Hill, Australia

Prerequisite(s)

Common to all relevant programs
Subject Area & Catalogue Number	Course Name
ACCT 2006	Management Accounting
ACCT 2005	Financial Accounting 2

Students must have successfully completed 72 units in DBCA - Bachelor of Commerce (Accounting), DBCD - Bachelor of Commerce (Accounting), Bachelor of Business (Finance) or DBLD - Bachelor of Laws, Bachelor of Commerce (Accounting) with a GPA of 5.0 or above. Completed courses should include ACCT 2005 Financial Accounting 2 and ACCT 2006 Management Accounting.

Corequisite(s)

Nil

Teaching method

Component	Duration
INTERNAL, CITY WEST
Preparatory	1 x 1 week
Workshop	3 hrs x 10 weeks

Note: These components may or may not be scheduled in every study period. Please refer to the timetable for further details.

Assessment

Case study, Continuous assessment, Examination

Fees

EFTSL*: 0.125
Commonwealth Supported program (Band 4C)
To determine the fee for this course as part of a Commonwealth Supported program, go to:
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Fee-paying program for domestic and international students
International students and students undertaking this course as part of a postgraduate fee paying program must refer to the relevant program home page to determine the cost for undertaking this course.

Non-award enrolment
Non-award tuition fees are set by the university. To determine the cost of this course, go to:
How to determine the relevant non award tuition fee. (Opens new window)

Not all courses are available on all of the above bases, and students must check to ensure that they are permitted to enrol in a particular course.

* Equivalent Full Time Study Load. Please note: all EFTSL values are published and calculated at ten decimal places. Values are displayed to three decimal places for ease of interpretation.