CPA ETHICS AND GOVERNANCE

ACC5ETG

2018

Credit points: 15

Subject outline

Professional accountants must be proficient in regulatory, compliance and governance mechanisms. An understanding of ethics and governance is essential to those in leadership roles, and to those who support their leaders.  This subject develops an understanding of decision-making skills, the role of corporate social responsibility, awareness of corporate governance and knowledge to identify and resolve professional and ethical issues.

SchoolLa Trobe Business School

Credit points15

Subject Co-ordinatorBiserka Siladi

Available to Study Abroad StudentsYes

Subject year levelYear Level 5 - Masters

Exchange StudentsYes

Subject particulars

Subject rules

Prerequisites WAM of 60% in the 8 of the 9 core MPA subjects

Co-requisitesN/A

Incompatible subjectsN/A

Equivalent subjectsN/A

Special conditions All students enrolling in the CPA Professional subjects will be required to enrol concurrently with CPA in order to sit the CPA final exams, at their cost. The final exam for the CPA professional subjects is the official CPA professional accreditation exam set and graded by CPA Australia. Students failing to pass this exam on the first attempt will be offered a second attempt (at their cost) in lieu of a supplementary exam. Students enrolled in the course who fail to achieve the 60% WAM for 8 of the 10 core MPA subjects, will be able to transfer into the generic MPA degree. Students failing to satisfactorily complete all six CPA subjects will be able to transfer to complete the generic MPA, where completed CPA subjects will count towards the elective subjects of that degree.

Readings

Resource TypeTitleResource RequirementAuthor and YearPublisher
Discipline SpecificStudy GuidePrescribedCPA AustraliaCPA Australia
ReadingsBlended MaterialRecommendedLa Trobe UniversityLa Trobe University

Graduate capabilities & intended learning outcomes

01. Examine from a global perspective, the nature of the accounting profession and the roles of professional accountants

Activities:
Lecture, workshop and online material
Related graduate capabilities and elements:
Inquiry and Analytical Skills
Inquiry and Analytical Skills
Personal and Professional Skills
Personal and Professional Skills
Discipline -Specific Knowledge and Skills

02. Develop the key professional responsibilities of an accountant from the perspective of a member of CPA Australia

Activities:
Lecture, workshop and online material
Related graduate capabilities and elements:
Inquiry and Analytical Skills
Inquiry and Analytical Skills
Personal and Professional Skills
Personal and Professional Skills
Discipline -Specific Knowledge and Skills

03. Appraise the importance of ethics and professional judgement

Activities:
Lecture, workshop and online material
Related graduate capabilities and elements:
Inquiry and Analytical Skills
Inquiry and Analytical Skills
Personal and Professional Skills
Personal and Professional Skills
Discipline -Specific Knowledge and Skills

04. Describe the key governance and regulatory frameworks

Activities:
Lecture, workshop and online material
Related graduate capabilities and elements:
Inquiry and Analytical Skills
Inquiry and Analytical Skills
Personal and Professional Skills
Personal and Professional Skills
Discipline -Specific Knowledge and Skills

05. Describe the nature, role and importance of corporate social responsibility, including climate change and sustainable development

Activities:
Lecture, workshop and online material
Related graduate capabilities and elements:
Inquiry and Analytical Skills
Inquiry and Analytical Skills
Personal and Professional Skills
Personal and Professional Skills
Discipline -Specific Knowledge and Skills

Subject options

Select to view your study options…

Start date between: and    Key dates

Melbourne, 2018, Week 29-43, Night

Overview

Online enrolmentNo

Maximum enrolment sizeN/A

Enrolment information

Subject Instance Co-ordinatorBiserka Siladi

Class requirements

Lecture/Workshop Week: 29 - 41
One 3.0 hours lecture/workshop per week on weekdays at night from week 29 to week 41 and delivered via face-to-face.
"One 3-hour face-to-face lecture/workshop per week for 12 weeks plus online material from CPA Australia. Classes at 5pm (Monday-Thursday only)."

Assessments

Assessment elementComments% ILO*
CPA Final Exam (3 hours 15 minutes)The CPA Program Exams are of three hours and 15 minutes duration. CPA Program exams are open book. As this exam forms part of a professional qualification, the required level of performance is high. Candidates are required to achieve a passing scale score of 540 in all CPA Program exams. Further information about scaled scores and exam results is available at: cpaaustralia.com.au/cpaprogram50 01, 02, 03, 04, 05
Individual Case Study Assignment (One, 1,000 words)Students will conduct in-depth analysis of case studies and prepare a report which is to be submitted via LMS. This will assist students to prepare for the CPA Final Exam where case study analysis is an important element of the subject. it is an individual assessment.20 01, 02, 03, 04
Online Quizzes (Best 10 of 12, each quiz has10 questions)The results will be published on LMS with feedback30 01, 02, 03, 04

Melbourne, 2018, Week 08-23, Night

Overview

Online enrolmentNo

Maximum enrolment sizeN/A

Enrolment information

Subject Instance Co-ordinatorBiserka Siladi

Class requirements

Lecture/Workshop Week: 08 - 20
One 3.0 hours lecture/workshop per week on weekdays at night from week 08 to week 20 and delivered via face-to-face.
"One 3-hour face-to-face lecture/workshop per week for 12 weeks plus online material from CPA Australia. Classes at 5pm (Monday-Thursday only)."

Assessments

Assessment elementComments% ILO*
CPA Final Exam (3 hours 15 minutes)The CPA Program Exams are of three hours and 15 minutes duration. CPA Program exams are open book. As this exam forms part of a professional qualification, the required level of performance is high. Candidates are required to achieve a passing scale score of 540 in all CPA Program exams. Further information about scaled scores and exam results is available at: cpaaustralia.com.au/cpaprogram50 01, 02, 03, 04, 05
Individual Case Study Assignment (One, 1,000 words)Students will conduct in-depth analysis of case studies and prepare a report which is to be submitted via LMS. This will assist students to prepare for the CPA Final Exam where case study analysis is an important element of the subject. it is an individual assessment.20 01, 02, 03, 04
Online Quizzes (Best 10 of 12, each quiz has10 questions)The results will be published on LMS with feedback30 01, 02, 03, 04