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
Intended Learning Outcomes
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 element | Category | Contribution | Hurdle | % | ILO* |
|---|---|---|---|---|---|
CPA Final Exam (3.25 hrs, 3500 word equiv). Hurdle: Must pass matching CPA Program Exam to be eligible to pass ACC5FRM. | Central exam | Individual | Yes | 70 | SILO1, 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. | Assignment | Individual | No | 10 | SILO1, 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. | Assignment | Group | No | 20 | SILO1, 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 element | Category | Contribution | Hurdle | % | ILO* |
|---|---|---|---|---|---|
CPA Final Exam (3.25 hrs, 3500 word equiv). Hurdle: Must pass matching CPA Program Exam to be eligible to pass ACC5FRM. | Central exam | Individual | Yes | 70 | SILO1, 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. | Assignment | Individual | No | 10 | SILO1, 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. | Assignment | Group | No | 20 | SILO1, SILO2, SILO3, SILO4 |