Subject details

On completion of this subject 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.
    • A week-by-week guide to the topics you will explore in this subject will be provided in your study materials.

You must have successfully completed the following subject(s) before starting this subject:

RMI-ACCT2280-Strategic Management Control Systems
RMI-MPAC10-Accounting, Accountability and Society
RMI-MPAC20-Business & Corporations Law
RMI-MPAC30-Contemporary Financial and Integrated Reporting
RMI-MPAC70-Financial Decision Making
RMI-MPAC50-Accounting Thought and Ethics
RMI-ECON1315-Quantitative Methods for Economic Analysis


Students should successfully complete Stages A and B prior to commencing this subject.

Special requirements

No special requirements

This subject 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 subject integrates the materials from the CPA Program Professional Level segment titled ‘Ethics and Corporate Governance’ and prepares students for the CPA examination.

  • CPA Exam (Invigilated) (30%)
  • Assignment 1 (30%)
  • Assignment 2 (40%)

Textbook information is pending.

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