Courses & Units

CPA Ethics and Governance BFA502

Hobart

Introduction

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 units of the CPA Program.

From an individual perspective, this unit 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 units 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 unit not only develops an awareness of corporate governance but also helps members (and those whom they support) in discharging their stewardship functions.

Unit aims The unit 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.

Summary

Unit name CPA Ethics and Governance
Unit code BFA502
Credit points 12.5
Faculty/School College of Business & Economics
Tasmanian School of Business and Economics
Discipline Accounting and Corporate Governance
Coordinator

Dr John McLaren

Available as student elective? No
Breadth Unit? No

Availability

Location Study period Attendance options Available to
Hobart Semester 1 On-Campus Off-Campus International International Domestic Domestic
Hobart Semester 2 On-Campus Off-Campus International International Domestic Domestic

Key

On-campus
Off-Campus
International students
Domestic students
Note

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Key Dates

Study Period Start date Census date WW date End date
Semester 1 24/2/2020 23/3/2020 31/5/2020 31/5/2020
Semester 2 13/7/2020 10/8/2020 31/8/2020 18/10/2020

* The Final WW Date is the final date from which you can withdraw from the unit without academic penalty, however you will still incur a financial liability (see withdrawal dates explained for more information).

Unit census dates currently displaying for 2020 are indicative and subject to change. Finalised census dates for 2020 will be available from the 1st October 2019.

About Census Dates

Fees

Domestic

Band Full Fee Paying (domestic) Field of Education
3 2020: $2,701.00 080101

Fees for next year will be published in October. The fees above only apply for the year shown.

Please note: international students should refer to this page to get an indicative course cost.

Requisites

Prerequisites

BFA503 AND BFA507 AND BFA601 AND BFA605 AND BFA612 AND BEA603 AND BFA714 AND BFA715.

Co-requisites

N/A

Mutual Exclusions

You cannot enrol in this unit as well as the following:

N/A

Teaching

Teaching Pattern

Please see the unit outline for details.

Assessment

Exam (100%).

TimetableView the lecture timetable | View the full unit timetable

Textbooks

Required

Please see the unit outline for details.

Booktopia textbook links

The University reserves the right to amend or remove courses and unit availabilities, as appropriate.