Ethics and governance is a core component of the knowledge and skill base of today’s professional accountants. It promotes awareness of the ethical responsibilities of professional accountants, thereby enabling them to identify and resolve ethical issues or conflicts throughout their career. In this unit, you will study the role of accountants as members of a profession, and their interaction with society, and apply the code of professional ethics and a conceptual framework for ethical behaviour. You will be able to apply corporate governance principles and evaluate compliance. You will also be able to evaluate corporate social responsibility reporting for compliance with international guidelines. This unit is a capstone unit for the Master of Professional Accounting, integrating prior studies and preparing students for their future role as accountants in the community.
|Student Contribution Band||SCA Band 4|
|Fraction of Full-Time Student Load||0.125|
|Pre-requisites or Co-requisites||
ACCT20075 Auditing and Ethics
LAWS20059 Corporations and Business Structures
Important note: Students enrolled in a subsequent unit who failed their pre-requisite unit, should drop the subsequent unit before the census date or within 10 working days of Fail grade notification. Students who do not drop the unit in this timeframe cannot later drop the unit without academic and financial liability. See details in the Assessment Policy and Procedure (Higher Education Coursework).
|Class Timetable||View Unit Timetable|
|Residential School||No Residential School|
All on-campus students are expected to attend scheduled classes – in some units, these classes are identified as a mandatory (pass/fail) component and attendance is compulsory. International students, on a student visa, must maintain a full time study load and meet both attendance and academic progress requirements in each study period (satisfactory attendance for International students is defined as maintaining at least an 80% attendance record).
Each 6-credit Postgraduate unit at CQUniversity requires an overall time commitment of an average of 12.5 hours of study per week, making a total of 150 hours for the unit.
|1. Online Quiz(zes)||20%|
|2. Written Assessment||30%|
|3. Project (applied)||50%|
This is a graded unit: your overall grade will be calculated from the marks or grades for each assessment task, based on the relative weightings shown in the table above. You must obtain an overall mark for the unit of at least 50%, or an overall grade of ‘pass’ in order to pass the unit. If any ‘pass/fail’ tasks are shown in the table above they must also be completed successfully (‘pass’ grade). You must also meet any minimum mark requirements specified for a particular assessment task, as detailed in the ‘assessment task’ section (note that in some instances, the minimum mark for a task may be greater than 50%).
All University policies are available on the Policy web site, however you may wish to directly view the following policies below.
This list is not an exhaustive list of all University policies. The full list of policies are available on the Policy web site .
Term 1 - 2022 : The overall satisfaction for students in the last offering of this course was 100.00% (`Agree` and `Strongly Agree` responses), based on a 20.00% response rate.
Every unit is reviewed for enhancement each year. At the most recent review, the following staff and student feedback items were identified and recommendations were made.
On successful completion of this unit, you will be able to:
This unit is aligned with the core CPA Program professional level segment - Ethics & Governance, and provides preparation for students undertaking the professional examination.
|Assessment Tasks||Learning Outcomes|
|1 - Online Quiz(zes)||•||•||•||•|
|2 - Written Assessment||•||•||•|
|3 - Project (applied)||•||•||•|
|Graduate Attributes||Learning Outcomes|
|1 - Knowledge||•||•||•|
|2 - Communication||•||•|
|3 - Cognitive, technical and creative skills||•||•|
|4 - Research||•||•||•|
|5 - Self-management||•||•|
|6 - Ethical and Professional Responsibility||•||•||•||•||•|
|7 - Leadership||•|
|Assessment Tasks||Graduate Attributes|
|1 - Online Quiz(zes)||•||•||•|
|2 - Written Assessment||•||•||•||•||•||•||•|
|3 - Project (applied)||•||•||•||•|