CPA Ethics and Governance - 2018

To enrol in this unit, you must be accepted into a course from the provider. Read before you start

Unit summary


  • Level of Study: Postgraduate
  • Study load: 0.125 EFTSL
  • Delivery method: Fully Online
  • Prerequisites: Yes
  • Duration: 13 weeks
  • Government loans available: FEE-HELP
  • Availability for 2018: Sess 1 , Sess 2 , Sess 3
  • Assessment: Assignment 1 (30%) , Assignment 2 (40%) - Learn more

Unit provided by

2018 Fees
Domestic 3,240.00
International 3,490.00

This unit develops your ability as an accounting graduate to understand the complexities of ethics and corporate governance and to apply them in a demanding and global business environment. This unit integrates the materials from the CPA Program Professional Level segment titled ‘Ethics and Corporate Governance’ and prepares students for the CPA examination.

On completion of this unit you will be able to:

  1. Explain, from a global perspective, the nature of the accounting profession and the roles of professional accountants
  2. Apply the key professional responsibilities of an accountant from the perspective of a professional accounting body
  3. Explain the importance of ethics and professional judgement
  4. Describe key governance and regulatory frameworks, including international perspectives on corporate governance and the roles of various stakeholders
  5. Explain the expectations placed on various internal and external stakeholders arising from organisational governance responsibilities
  6. Ascertain various compliance and regulatory regimes impacting the global business environment
  7. Identify the strategic, leadership and global issues impacting accountants and the accounting profession
  8. Describe the nature, role and importance of corporate social responsibility, including climate change and sustainable development.
  • Assignment 1 (30%)
  • Assignment 2 (40%)
  • Invigilated Exam — CPA Exam (30%)
For more information on invigilated exams see Exams and results

In order to enrol in this unit, you must be accepted into one of the following courses:

Please visit the course details page and read the Requirements tab for more information about eligibility.

A week-by-week guide to the topics you will explore in this unit will be provided in your study materials.

Each unit offered through OUA provides students with unit information that includes assessment topics and due dates, policy information and contact numbers for university support and academic staff. Study materials will also clearly outline each week's topic, readings, student activities and the format of all assessment.

This unit is a core requirement in the following courses:

This unit may be eligible for credit towards other courses:

  1. Many undergraduate courses on offer through OUA include 'open elective' where any OUA unit can be credited to the course. You need to check the Award Requirements on the course page for the number of allowed open electives and any level limitations.
  2. In other cases, the content of this unit might be relevant to a course on offer through OUA or elsewhere. In order to receive credit for this unit in the course you will need to supply the provider institution with a copy of the Unit Profile in the approved format, which you can download here. Note that the Unit Profile is set at the start of the year, and if textbooks change this may not match the Co-Op textbook list.

Textbook information for this unit is currently being updated and will be available soon. Please check back regularly for updates. Alternatively, visit the The Co-op website and enter the unit details to search for available textbooks.

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