CPA ETHICS AND GOVERNANCE

ACC5ETG

2021

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-ordinatorKamran Ahmed

Available to Study Abroad/Exchange StudentsYes

Subject year levelYear Level 5 - Masters

Available as ElectiveNo

Learning ActivitiesLecture, workshop and online material

Capstone subjectNo

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-requisitesN/A

Incompatible subjectsN/A

Equivalent subjectsN/A

Quota Management StrategyN/A

Quota-conditions or rulesN/A

Special conditionsAll 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 requirementN/A

Assumed knowledgeN/A

Readings

Study Guide - CPA Australia

Resource TypePrescribed

Resource RequirementN/A

AuthorCPA Australia

YearN/A

Edition/VolumeN/A

PublisherCPA Australia

ISBNN/A

Chapter/article titleN/A

Chapter/issueN/A

URLcpaaustralia.com.au/myonlinelearning

Other descriptionN/A

Source locationN/A

Career Ready

Career-focusedNo

Work-based learningNo

Self sourced or Uni sourcedN/A

Entire subject or partial subjectN/A

Total hours/days requiredN/A

Location of WBL activity (region)N/A

WBL addtional requirementsN/A

Graduate capabilities & intended learning outcomes

Graduate Capabilities

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

Subject options

Select to view your study options…

Start date between: and    Key dates

Melbourne (Bundoora), 2021, Week 06-24, Blended

Overview

Online enrolmentNo

Maximum enrolment sizeN/A

Subject Instance Co-ordinatorHelen Yang

Class requirements

SeminarWeek: 6 - 18
Seven 3.00 h 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/AOtherIndividualYes70 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.

N/AAssignmentIndividualNo10 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.

N/AAssignmentGroupNo20 SILO1, SILO2, SILO3, SILO4

Melbourne (Bundoora), 2021, Week 29-43, Blended

Overview

Online enrolmentNo

Maximum enrolment sizeN/A

Subject Instance Co-ordinatorKamran Ahmed

Class requirements

SeminarWeek: 30 - 42
Seven 3.00 h 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/AOtherIndividualYes70 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.

N/AAssignmentIndividualNo10 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.

N/AAssignmentGroupNo20 SILO1, SILO2, SILO3, SILO4