CPA ETHICS AND GOVERNANCE

ACC5ETG

2020

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.

School: La Trobe Business School (Pre 2022)

Credit points: 15

Subject Co-ordinator: Kamran Ahmed

Available to Study Abroad/Exchange Students: Yes

Subject year level: Year Level 5 - Masters

Available as Elective: No

Learning Activities: Lecture, workshop and online material

Capstone subject: No

Subject particulars

Subject rules

Prerequisites: Must have completed 180 credit points of subjects as per the course structure in either LMCPA or LMFAN and seek subject co-ordinator's approval.

Co-requisites: N/A

Incompatible subjects: N/A

Equivalent subjects: N/A

Quota Management Strategy: N/A

Quota-conditions or rules: N/A

Special conditions: All students enrolling in the CPA Professional subjects must first enrol with CPA Australia and provide evidence of associate membership with CPA Australia. 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 in lieu of a supplementary exam. All CPA Australia exams are at the student's own cost, exam payments must be made directly to CPA Australia. Students choosing to exit after satisfactorily completing any four LBS Subjects (60 CP) may exit with a Graduate Certificate in Business. Students choosing to exit after satisfactorily completing any eight LBS Subjects (120 CP) may exit with a Graduate Diploma in Business. 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.

Minimum credit point requirement: N/A

Assumed knowledge: N/A

Learning resources

Study Guide - CPA Australia

Resource Type: Web resource

Resource Requirement: Prescribed

Author: CPA Australia

Year: N/A

Edition/Volume: N/A

Publisher: CPA Australia

ISBN: N/A

Chapter/article title: N/A

Chapter/issue: N/A

URL: cpaaustralia.com.au/myonlinelearning

Other description: N/A

Source location: N/A

Career Ready

Career-focused: No

Work-based learning: No

Self sourced or Uni sourced: N/A

Entire subject or partial subject: N/A

Total hours/days required: N/A

Location of WBL activity (region): N/A

WBL addtional requirements: N/A

Graduate capabilities & intended learning outcomes

Graduate Capabilities

DISCIPLINE KNOWLEDGE AND SKILLS
INQUIRY AND ANALYSIS - Creativity and Innovation
INQUIRY AND ANALYSIS - Research and Evidence-Based Inquiry
PERSONAL AND PROFESSIONAL - Adaptability and Self-Management
PERSONAL AND PROFESSIONAL - Ethical and Social Responsibility

Intended Learning Outcomes

01. Examine from a global perspective, the nature of the accounting profession and the roles of professional accountants
02. Develop the key professional responsibilities of an accountant from the perspective of a member of CPA Australia
03. Appraise the importance of ethics and professional judgement
04. Describe the key governance and regulatory frameworks
05. Describe the nature, role and importance of corporate social responsibility, including climate change and sustainable development

Melbourne (Bundoora), 2020, Week 06-24, Blended

Overview

Online enrolment: No

Maximum enrolment size: N/A

Subject Instance Co-ordinator: Helen Yang

Class requirements

SeminarWeek: 6 - 18
Seven 3.00 hours seminar per study period on weekdays at night from week 6 to week 18 and delivered via face-to-face.
Taught as seven 3-hour face-to-face seminars, plus online material from CPA Australia. Seminar timing will be aligned to match CPA Australia exam dates.

Assessments

Assessment elementCommentsCategoryContributionHurdle%ILO*

CPA Final Exam (3.25 hrs, 3500 word equiv). Hurdle: Must pass matching CPA Program Exam to be eligible to pass ACC5FRM.
CPA Program exams are open book. As this exam forms part of a professional quals, required level of performance is high. CPA Australia conduct and release results.

N/ACentral examIndividualYes70SILO1, SILO2, SILO3, SILO4, SILO5

Individual Assignment (1,000 words) Students will prepare an individual case study analysis. This will assist students to prepare for the CPA Exam where case study analysis is an important element.

N/AAssignmentIndividualNo10SILO1, SILO2, SILO3, SILO4

Group Assignment (500 words per student) Students will work in groups to prepare an in-depth case study analysis. This will assist students to prepare for the CPA Exam where case study analysis is an important element.

N/AAssignmentGroupNo20SILO1, SILO2, SILO3, SILO4

Melbourne (Bundoora), 2020, Week 29-43, Blended

Overview

Online enrolment: No

Maximum enrolment size: N/A

Subject Instance Co-ordinator: Kamran Ahmed

Class requirements

SeminarWeek: 30 - 42
Seven 3.00 hours seminar per study period on weekdays at night from week 30 to week 42 and delivered via face-to-face.
Taught as seven 3-hour face-to-face seminars, plus online material from CPA Australia. Seminar timing will be aligned to match CPA Australia exam dates.

Assessments

Assessment elementCommentsCategoryContributionHurdle%ILO*

CPA Final Exam (3.25 hrs, 3500 word equiv). Hurdle: Must pass matching CPA Program Exam to be eligible to pass ACC5FRM.
CPA Program exams are open book. As this exam forms part of a professional quals, required level of performance is high. CPA Australia conduct and release results.

N/ACentral examIndividualYes70SILO1, SILO2, SILO3, SILO4, SILO5

Individual Assignment (1,000 words) Students will prepare an individual case study analysis. This will assist students to prepare for the CPA Exam where case study analysis is an important element.

N/AAssignmentIndividualNo10SILO1, SILO2, SILO3, SILO4

Group Assignment (500 words per student) Students will work in groups to prepare an in-depth case study analysis. This will assist students to prepare for the CPA Exam where case study analysis is an important element.

N/AAssignmentGroupNo20SILO1, SILO2, SILO3, SILO4