Macquarie University

CPA - Ethics and Governance - ACCG913

This important unit introduces and explains core professional capabilities that must be possessed by accountants. It explores and analyses the roles and functions of the accounting profession and its impact on and interface with society at large. It considers in detail a wide variety of issues including general theories of ethics and also the nature and application of the mandatory accounting professional ethical framework. The unit explores a range of governance issues that must be understood by accountants, including corporate social responsibility, corporate law and competition and consumer law. ‘Corporate social responsibility’ aspects are wide-ranging and include environmental and social reporting and intergenerational concerns. Students’ skills are extended with a focus on both developing practical problem solving capabilities and effective communication in complex managerial and related circumstances. This unit is undertaken concurrently with the student being also enrolled in the Ethics and Governance segment of the CPA Australia Professional Program.