CO5113 - Reporting and Professional Practice
| Credit points: | 03 |
| Year: | 2009 |
| Student Contribution Band: | Band 3 |
| Administered by: | School of Business |
This subject covers material of direct relevance to the Reporting and Professional Practice segment of the CPA Professional Program. The subject provides candidates with an introduction to the business environment and an improved understanding of how to apply professional judgement in ethical and reporting issues in professional practice. Specific areas covered include: professional practice and the accountant; business environment and the regulatory environment; an overview of corporate governance issues; the international conceptual framework for accounting. Students will require to have completed all 12 subjects of the Master of Professional Accounting degree to be eligible to enrol in this subject, unless otherwise permitted by the Pro-Vice Chancellor.
There are additional charges for this subject; please contact the School for details.
Learning Outcomes
- Understand and apply the general principles of the conceptual framework;
- Develop a sound knowledge and understanding of the business and regulatory environment faced by accountants;
- Appreciate major corporate governance issues and reforms;
- Appreciate the key role of professional ethics in maintaining the integrity of external financial reporting.
Graduate Qualities
- The ability to think critically, to analyse and evaluate claims, evidence and arguments, and to reason and deploy evidence clearly and logically;
- The ability to find and access information using appropriate media and technologies;
- The acquisition of coherent and disciplined sets of skills, knowledge, values and professional ethics from at least one discipline area;
- The ability to speak and write clearly, coherently and creatively.
Availabilities | |
| Cairns, Block, Study Period 4 | |
| Census Date 20-Mar-2009 | |
| Non-standard start/end 13-Feb-2009 to 01-May-2009 | |
| Face to face teaching 13-Feb-2009 to 22-Mar-2009 (Face to face dates - Fri 13 & 20/2 (6-9pm); Sat 14 & 21/2 & Sun 15/2 & 22/2 (9-5pm). Exam date to be determined.) | |
| Contact hours: |
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| Assessment: | end of semester exam (50%); other exams (50%). |
| Special Assessment Requirements: | None |
| Cairns, Block, Study Period 8 | |
| Census Date 21-Aug-2009 | |
| Non-standard start/end 24-Jul-2009 to 02-Oct-2009 | |
| Face to face teaching 22-Jul-2009 to 16-Aug-2009 (Face to face dates - Fri 24/7 & 14/8 (6-9pm); Sat 25/7 & 15/8 & Sun 26/7 & 16/8 (9-5pm). Exam date to be determined.) | |
| Contact hours: |
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| Assessment: | end of semester exam (50%); other exams (50%). |
| Special Assessment Requirements: | None |
Note: Minor variations might occur due to the continuous Subject quality improvement process, and in case of minor variation(s) in assessment details, the Subject Outline represents the latest official information.