Course overview
This course develops abilities to understand the complexities and importance of ethics and corporate governance and to apply them in a demanding and global business environment. It promotes awareness of the ethical responsibilities of professional accountants, thereby enabling them to identify and resolve ethical issues or conflicts throughout their career. It ensures professional accountants understand the importance of governance, including their role in achieving effective governance. It provides an understanding of the role of accounting, and of accountants, in providing information about the social and environmental performance of an organisation.
The course integrates the materials from the CPA Program Professional Level Ethics and Governance segment and prepares students for the CPA examination. Additional fees apply to this course. Exam rules and regulations applied to the exam for this course will be those of CPA Australia.
Course learning outcomes
- explain, from a global perspective, the nature of the accounting profession and the roles of professional accountants and apply the key professional responsibilities of an accountant from the perspective of a member of CPA Australia
- explain the importance of ethics and professional judgment
- describe key governance and regulatory frameworks, including international perspectives on corporate governance and the roles of various stakeholders
- explain the expectations placed on various internal and external stakeholders arising from organisational governance responsibilities
- ascertain various compliance and regulatory regimes impacting the global business environment
- identify the strategic, leadership and global issues impacting accountants and the accounting profession
- describe the nature, role and importance of corporate social responsibility, including climate change and sustainable development