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Postgraduate TAS-BFA502-2021

CPA Ethics and Governance

From

$2,701 $0

Your upfront cost: $0

International student?

Duration

12 weeks

Study method

100% online

Available loans

  • HECS-HELP
  • FEE-HELP

Assessments

Subjects may require attendance

Prior study

Not required

Study terms

  • 22 Feb 2021
  • 12 Jul 2021
UTAS
Australia’s fourth oldest university, the University of Tasmania, is highly regarded internationally for teaching and academic excellence. The university offers more than 100 undergraduate degrees and more than 50 postgraduate programs across a range of disciplines. The university offers students a diverse range of opportunities, the chance to learn from leading experts, and excellent preparation for their future careers.

QS RANKING 2021

19

Times Higher Education Ranking 2021

25

  • 2021

Subject details

What you'll learn

Upon completion of this subject, the student should 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 member of CPA Australia;
  3. Explain the importance of ethics and professional judgment;
  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; and
  8. Describe the nature, role and importance of corporate social responsibility, including climate change and sustainable development.
Topics covered
    • Module 1 - Accounting and society
    • Module 2 - Ethics
    • Module 3 – Governance Concepts
    • Module 4 – Governance in Practice
    • Module 5 – Corporate Accountability
Entry requirements

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

Special requirements

No special requirements

Description

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.
Assessments

  • Exam - Module weightings and study time requirements Total hours of study for this subject will vary depending on your prior knowledge and experience of the content, your individual learning pace and style, and the degree to which your work commitments wi (100%)
Textbooks

Check the learning management system (LMS) of your university for textbook details.

Check the learning management system (LMS) of your university for textbook details.

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