Course Title: CPA Ethics and Governance

Part A: Course Overview

Course Title: CPA Ethics and Governance

Credit Points: 12


Course Code

Campus

Career

School

Learning Mode

Teaching Period(s)

ACCT2269

City Campus

Postgraduate

615H Accounting

Face-to-Face

Sem 2 2016,
Sem 1 2017

Course Coordinator: Prof Steve Dellaportas

Course Coordinator Phone: +61 3 9925 5766

Course Coordinator Email: steven.dellaportas@rmit.edu.au

Course Coordinator Location: 80.10.52

Course Coordinator Availability: Please check with course coordinator


Pre-requisite Courses and Assumed Knowledge and Capabilities

Before enrolling in this course you must be enrolled in this subject with CPA Australia as part of their CPA Program.  Please note that a separate fee is charged by CPA Australia which is not included in RMIT tuition fees. It is important that you are familiar with the CPA Australia enrolment procedures and dates. You can access enrolment information at http://www.cpaaustralia.com.au/cpa-program/professional-level/enrolment 

Assumed Knowledge and Capabilities
You are expected to have the knowledge and capabilities equivalent to an undergraduate degree or major in accounting or a post graduate certificate or diploma in accounting.


Course Description

This is a core course in the Master of Professional Accounting (CPA Australia Extension) degree. This course develops your ability as an accounting graduate to understand the complexities of ethics and corporate governance and to apply them in a demanding and global business environment. This course integrates the materials from the CPA Program Professional Level segment titled ‘Ethics and Corporate Governance’ and prepares students for the CPA examination.


Objectives/Learning Outcomes/Capability Development

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On completion of this course you will 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 professional accounting body
  3. explain the importance of ethics and professional judgement
  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
  8. describe the nature, role and importance of corporate social responsibility, including climate change and sustainable development


Overview of Learning Activities

Learning activities include: face to face workshops, use of online materials and resources, debates, case studies, applied research on current issues, guest speakers and completion of weekly work.

In this course you will be encouraged to be an active learner. Your learning will be supported through various in-class and online activities comprising individual and group work. These may include quizzes; assignments; prescribed readings; sourcing, researching and analysing specific information; solving problems; conducting presentations; producing written work and collaborating with peers on set tasks or projects.


Overview of Learning Resources

RMIT workshop notes and materials, RMIT online resources and CPA Australia materials including sample exam questions.

Various learning resources are available online through myRMIT/Blackboard. In addition to topic notes; assessment details and a study schedule you may also be provided with links to relevant online information; readings; audio and video clips and communication tools to facilitate collaboration with your peers and to share information.

Resources are also available online through RMIT Library databases and other facilities. If you require assistance with the RMIT library facilities contact the Business Liaison Librarian for your school. Contact details for Business Liaison Librarians are located online on the RMIT Library website.

Additional resources and/or sources to assist your learning will be identified by your course coordinator will be made available to you as required during the teaching period.


Overview of Assessment

The assessment tasks, their weighting and the course learning outcomes to which they are aligned are as follows:

Assessment Task 1: 30% 
Linked CLOs: 1, 2, 3, 4, 5, 8

Assessment Task 2: 40%
Linked CLOs: 2, 6, 7

CPA Australia Examination: 30% 
Linked CLOs: 1, 2, 3, 4, 5, 6, 7, 8

Feedback will be provided throughout the semester in class and/or in online forums through individual and group feedback on practical exercises and by individual consultation.