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CPA Ethics and Governance
Postgraduate | TAS-BFA502 | 2024
- Study method
- 100% online
- Assessments
- Subject may require attendance
- Entry requirements
- Part of a degree
- Duration
- 14 weeks
FEE-HELP available
CPA Ethics and Governance
About this subject
Upon completion of this subject, the student should be able to:
- Explain, from a global perspective, the nature of the accounting profession and the roles of professional accountants;
- Apply the key professional responsibilities of an accountant from the perspective of a member of CPA Australia;
- Explain the importance of ethics and professional judgment;
- Describe key governance and regulatory frameworks, including international perspectives on corporate governance and the roles of various stakeholders;
- Explain the expectations placed on various internal and external stakeholders arising from organisational governance responsibilities;
- Ascertain various compliance and regulatory regimes impacting the global business environment;
- Identify the strategic, leadership and global issues impacting accountants and the accounting profession; and
- Describe the nature, role and importance of corporate social responsibility, including climate change and sustainable development.
- 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
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:
- promoting awareness of the ethical responsibilities of professional accountants, thereby enabling them to identify and resolve ethical issues or conflicts throughout their career;
- ensuring professional accountants understand the importance of governance, including their role in achieving effective governance; and
- 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%)
For textbook details check your university's handbook, website or learning management system (LMS).
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Entry requirements
To enrol in this subject, you must be admitted into a degree.
Prior study
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:
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
Study load
- 0.125 EFTSL
- This is in the range of 10 to 12 hours of study each week.
Equivalent full time study load (EFTSL) is one way to calculate your study load. One (1.0) EFTSL is equivalent to a full-time study load for one year.
Find out more information on Commonwealth Loans to understand what this means to your eligibility for financial support.