The CPA as an innovator.

The Contemporary Business Issues (CBI) subject examines a number of contemporary and emerging global issues in order to familiarise you with the business environment you are likely to be operating in as an accountant. It also uses contemporary issues as a vehicle for advancing the development of professional values, ethics and attitudes. In particular, attitudes that:

• value learning combined with well-developed personal communication, networking and information technology skills;
• acknowledge the importance of professional curiosity as a means of avoiding imprudent decision-making; and
• welcome divergent opinions and creative approaches to problem-solving as a means of gaining insights into an increasingly complex and dynamic business world.

This subject will offer you the challenges and opportunities presented by contemporary issues—such as operating in a carbon-constrained economy and in an environment of tight liquidity and dwindling resources.

The aims of the unit are to:

• promote the development of professional values, ethics and attitudes by using complex, real-life scenarios that highlight how professional values, ethics and attitudes underpin all facets of an accountant’s work; and
• develop a broader awareness of the origins and effects of contemporary and emerging global issues that are affecting the business environment.

This unit is undertaken with a concurrent enrolment in the CPA Professional Level subject: Contemporary Business Issues