CPA Ethics and Governance

• • Week 1 - Module 1 - Accounting and society-CPA Study Guide Module 1
  • Week 2 - Module 2 - Ethics-CPA Study Guide Module 2
  • Week 3 - Module 3 – Governance Concepts-CPA Study Guide Module 3
  • Week 4 - Module 4 – Governance in Practice-CPA Study Guide Module 4
  • Week 5 - Module 5 – Corporate Accountability-CPA Study Guide Module 5
  • Week 6 - Module 5 – Corporate Accountability-CPA Study Guide Module 5
  • Week 7 - Revision

You must either have successfully completed the following subject(s) before starting this subject, or currently be enrolled in the following subject(s) in a prior study period; or enrol in the following subject(s) to study prior to this subject:

• TAS-BFA503-Principles of Financial Management

• TAS-BFA601-Business and Corporate Law in Practice

• TAS-BFA507-Accounting and Accountability for Decision Making

• TAS-BEA603-Statistical and Economic Analysis for Decision Making

• TAS-BFA605-Contemporary Financial Accounting and Reporting

• TAS-BFA714-Australian Tax Law and Practice

• TAS-BFA612-Management Decision Making and Strategy

• TAS-BFA715-Contemporary Accounting Perspectives and Research

Please note that your enrolment in this subject is conditional on successful completion of these prerequisite subject(s). If you study the prerequisite subject(s) in the study period immediately prior to studying this subject, your result for the prerequisite subject(s) will not be finalised prior to the close of enrolment. In this situation, should you not complete your prerequisite subject(s) successfully you should not continue with your enrolment in this subject. If you are currently enrolled in the prerequisite subject(s) and believe you may not complete these all successfully, it is your responsibility to reschedule your study of this subject to give you time to re-attempt the prerequisite subject(s)

Additional requirements

No additional requirements

Ethics and Governance is a core component of the knowledge and skill base of today’s professional accountants. As key business decision-makers, accountants must be proficient in regulatory regimes, compliance requirements, and governance mechanisms to ensure lawful and effective corporate behaviour and operations. A better understanding of ethics, corporate governance frameworks and mechanisms links with the various roles and responsibilities outlined in other subjects of the CPA Program. From an individual perspective, this subject provides candidates with the analytical and decision-making skills and knowledge to identify and resolve professional and ethical issues. The skills and knowledge obtained are also important for subjects that specialise in the functional disciplines of accounting such as Advanced Taxation, Financial Reporting, Strategic Management Accounting and Advanced Audit and Assurance. More than ever, today’s professional accountants are less involved in traditional accounting functions and are more concerned with leadership and management. Today’s accountants are leaders in their field providing key support to senior management and are directly involved in many important decisions. An understanding of ethics and governance is essential to those in leadership roles, and to those who support their leaders. This subject not only develops an awareness of corporate governance but also helps members (and those whom they support) in discharging their stewardship functions.

The subject has three key aims:

1. promoting awareness of the ethical responsibilities of professional accountants, thereby enabling them to identify and resolve ethical issues or conflicts throughout their career;
2. ensuring professional accountants understand the importance of governance, including their role in achieving effective governance; and
3. understanding the role of accounting, and of accountants, in providing information about the social and environmental performance of an organisation.

• CPA Program Exam (Open book) (100%)

Current study term: 29 Jan 23 to 16 Apr 23

Next study term: 09 Jul 23 to 15 Oct 23