James Cook University Subject Handbook - 2020

CO5129 - Ethics and Governance

Availability limited to students admitted to the Graduate Diploma of Advanced Accounting.

Subject Description

This subject covers material of direct relevance to the Ethics and Governance segment of the CPA Professional Program. The subject provides candidates with a detailed analysis of issues surrounding governance and accountability by the directors and management of an organisation. Specific areas covered include: the code of ethics for professional accountants; the role of regulators in enforcing corporate governance; Corporate Social Responsibility; roles and responsibilities of company directors and boards.

Learning Outcomes

• explain the importance of ethics and professional judgment to an accountant in the profession
• 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
• describe the nature, role and importance of corporate social responsibility, including climate change and sustainable development
• Revise and critically evaluate the public reports of a publicly listed company

Subject Assessment

• Invigilated > Other exams - (60%)
• Non-Invigilated > Assignments - (40%)

Note that 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.

Inadmissible Subject Combinations:  LB5231

Availabilities