acc5etg cpa ethics
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-ordinatorTarek Rana
Available to Study Abroad StudentsYes
Subject year levelYear Level 5 - Masters
Exchange StudentsYes
Subject particulars
Subject rules
Prerequisites All students require the approval of the Program Director (Accounting) and must be enrolled in LMCPA, LZCFA or LMFAN.
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 need a WAM of 60% in 8 of the 9 core MPA subjects. Students enrolled in the course who fail to achieve the 60% WAM 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.
Learning resources
Readings
| Resource Type | Title | Resource Requirement | Author and Year | Publisher |
|---|---|---|---|---|
| Discipline Specific | Study Guide | Prescribed | CPA Australia | CPA Australia |
| Readings | Blended Material | Recommended | La Trobe University | La 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(Creative Problem-solving,Inquiry/Research)
- Inquiry and Analytical Skills(Creative Problem-solving,Inquiry/Research)
- Personal and Professional Skills(Autonomy and independence,Ethical behaviour)
- Personal and Professional Skills(Autonomy and independence,Ethical behaviour)
- Discipline -Specific Knowledge and 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(Creative Problem-solving,Inquiry/Research)
- Inquiry and Analytical Skills(Creative Problem-solving,Inquiry/Research)
- Personal and Professional Skills(Autonomy and independence,Ethical behaviour)
- Personal and Professional Skills(Autonomy and independence,Ethical behaviour)
- Discipline -Specific Knowledge and 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(Creative Problem-solving,Inquiry/Research)
- Inquiry and Analytical Skills(Creative Problem-solving,Inquiry/Research)
- Personal and Professional Skills(Autonomy and independence,Ethical behaviour)
- Personal and Professional Skills(Autonomy and independence,Ethical behaviour)
- Discipline -Specific Knowledge and 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(Creative Problem-solving,Inquiry/Research)
- Inquiry and Analytical Skills(Creative Problem-solving,Inquiry/Research)
- Personal and Professional Skills(Autonomy and independence,Ethical behaviour)
- Personal and Professional Skills(Autonomy and independence,Ethical behaviour)
- Discipline -Specific Knowledge and 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(Creative Problem-solving,Inquiry/Research)
- Inquiry and Analytical Skills(Creative Problem-solving,Inquiry/Research)
- Personal and Professional Skills(Autonomy and independence,Ethical behaviour)
- Personal and Professional Skills(Autonomy and independence,Ethical behaviour)
- Discipline -Specific Knowledge and Skills(Discipline-Specific Knowledge and Skills)
Subject options
Select to view your study options…
Melbourne, 2018, Week 29-43, Night
Overview
Online enrolmentNo
Maximum enrolment sizeN/A
Enrolment information
Subject Instance Co-ordinatorTarek Rana
Class requirements
Lecture/WorkshopWeek: 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 element | Comments | % | 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/cpaprogram | 50 | 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 feedback | 30 | 01, 02, 03, 04 |
Melbourne, 2018, Week 08-23, Night
Overview
Online enrolmentNo
Maximum enrolment sizeN/A
Enrolment information
Subject Instance Co-ordinatorAlison Parkes
Class requirements
Lecture/WorkshopWeek: 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 element | Comments | % | 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/cpaprogram | 50 | 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 feedback | 30 | 01, 02, 03, 04 |