acc5etg cpa ethics
CPA ETHICS AND GOVERNANCE
ACC5ETG
2019
Credit points: 15
Subject outline
Professional accountants must be proficient in regulatory, compliance and governance mechanisms. An understanding of ethics and governance is essential to those in leadership roles, and to those who support their leaders. This subject develops an understanding of decision-making skills, the role of corporate social responsibility, awareness of corporate governance and knowledge to identify and resolve professional and ethical issues.
SchoolLa Trobe Business School
Credit points15
Subject Co-ordinatorBalachandran Muniandy
Available to Study Abroad StudentsYes
Subject year levelYear Level 5 - Masters
Exchange StudentsYes
Subject particulars
Subject rules
Prerequisites Must have completed 180 credit points of subjetcs as per the course structure in either LMCPA or LMFAN and seek subject co-ordinator's approval.
Co-requisitesN/A
Incompatible subjectsN/A
Equivalent subjectsN/A
Special conditions All students enrolling in the CPA Professional subjects must first enroll with CPA Australia and provide evidence of associate membership with CPA Australia. The final exam for the CPA professional subjects is the official CPA professional accreditation exam set and graded by CPA Australia. Students failing to pass this exam on the first attempt will be offered a second attempt in lieu of a supplementary exam. All CPA Australia exams are at the student's own cost, exam payments must be made directly to CPA Australia. Students choosing to exit after satisfactorily completing any four LBS Subjects (60 CP) may exit with a Graduate Certificate in Business. Students choosing to exit after satisfactorily completing any eight LBS Subjects (120 CP) may exit with a Graduate Diploma in Business. Students failing to satisfactorily complete all six CPA subjects will be able to transfer to complete the generic MPA, where completed CPA subjects will count towards the elective subjects of that degree.
Learning resources
Readings
| Resource Type | Title | Resource Requirement | Author and Year | Publisher |
|---|---|---|---|---|
| Discipline Specific | Study Guide | Prescribed | CPA Australia | CPA Australia |
| Readings | Blended Material | Recommended | La Trobe University | La Trobe University |
Graduate capabilities & intended learning outcomes
01. Examine from a global perspective, the nature of the accounting profession and the roles of professional accountants
- Activities:
- Lecture, workshop and online material
- Related graduate capabilities and elements:
- Inquiry and Analytical Skills(Creative Problem-solving,Inquiry/Research)
- Inquiry and Analytical Skills(Creative Problem-solving,Inquiry/Research)
- Personal and Professional Skills(Autonomy and independence,Ethical behaviour)
- Personal and Professional Skills(Autonomy and independence,Ethical behaviour)
- Discipline -Specific Knowledge and Skills(Discipline-Specific Knowledge and Skills)
02. Develop the key professional responsibilities of an accountant from the perspective of a member of CPA Australia
- Activities:
- Lecture, workshop and online material
- Related graduate capabilities and elements:
- Inquiry and Analytical Skills(Creative Problem-solving,Inquiry/Research)
- Inquiry and Analytical Skills(Creative Problem-solving,Inquiry/Research)
- Personal and Professional Skills(Autonomy and independence,Ethical behaviour)
- Personal and Professional Skills(Autonomy and independence,Ethical behaviour)
- Discipline -Specific Knowledge and Skills(Discipline-Specific Knowledge and Skills)
03. Appraise the importance of ethics and professional judgement
- Activities:
- Lecture, workshop and online material
- Related graduate capabilities and elements:
- Inquiry and Analytical Skills(Creative Problem-solving,Inquiry/Research)
- Inquiry and Analytical Skills(Creative Problem-solving,Inquiry/Research)
- Personal and Professional Skills(Autonomy and independence,Ethical behaviour)
- Personal and Professional Skills(Autonomy and independence,Ethical behaviour)
- Discipline -Specific Knowledge and Skills(Discipline-Specific Knowledge and Skills)
04. Describe the key governance and regulatory frameworks
- Activities:
- Lecture, workshop and online material
- Related graduate capabilities and elements:
- Inquiry and Analytical Skills(Creative Problem-solving,Inquiry/Research)
- Inquiry and Analytical Skills(Creative Problem-solving,Inquiry/Research)
- Personal and Professional Skills(Autonomy and independence,Ethical behaviour)
- Personal and Professional Skills(Autonomy and independence,Ethical behaviour)
- Discipline -Specific Knowledge and Skills(Discipline-Specific Knowledge and Skills)
05. Describe the nature, role and importance of corporate social responsibility, including climate change and sustainable development
- Activities:
- Lecture, workshop and online material
- Related graduate capabilities and elements:
- Inquiry and Analytical Skills(Creative Problem-solving,Inquiry/Research)
- Inquiry and Analytical Skills(Creative Problem-solving,Inquiry/Research)
- Personal and Professional Skills(Autonomy and independence,Ethical behaviour)
- Personal and Professional Skills(Autonomy and independence,Ethical behaviour)
- Discipline -Specific Knowledge and Skills(Discipline-Specific Knowledge and Skills)
Subject options
Select to view your study options…
Melbourne, 2019, Semester 1, Blended
Overview
Online enrolmentNo
Maximum enrolment sizeN/A
Enrolment information
Subject Instance Co-ordinatorBalachandran Muniandy
Class requirements
SeminarWeek: 10 - 22
Seven 3.0 hours seminar per study period on weekdays at night from week 10 to week 22 and delivered via face-to-face.
"Taught as seven 3-hour face-to-face seminars, plus online material from CPA Australia. Seminar timing will be aligned to match CPA Australia exam dates."
Assessments
| Assessment element | Comments | % | ILO* |
|---|---|---|---|
| CPA Final Exam (3 hours 15 minutes) (3,250 words equivalent) | The CPA Program Exams are of three hours and 15 minutes duration. CPA Program exams are open book. As this exam forms part of a professional qualification, the required level of performance is high. CPA Program exams are conducted by CPA Australia. | 70 | 01, 02, 03, 04, 05 |
| Individual Assignment (1,000 words) | Students will prepare an individual case study analysis. This will assist students to prepare for the CPA Exam where case study analysis is an important element. | 10 | 01, 02, 03, 04 |
| Group Assignment (500 words per student) | Students will work in groups to prepare an in-depth case study analysis. This will assist students to prepare for the CPA Exam where case study analysis is an important element. | 20 | 01, 02, 03, 04 |