Coronavirus (COVID-19) Update
Due to the Coronavirus (COVID-19) pandemic, any references to assessment tasks and on-campus delivery may no longer be up-to-date on this page.
Students should consult iLearn for revised unit information.
Find out more about the Coronavirus (COVID-19) and potential impacts on staff and students
Unit convenor and teaching staff |
Unit convenor and teaching staff
Unit Convener and Lecturer
Katarina Djukic
Moderator
James Hazelton
Lecturer - North Ryde Campus
John-Paul Monck
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Credit points |
Credit points
10
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Prerequisites |
Prerequisites
(40cp at 6000 level and (ACCG921 or ACCG8121) and (ACCG923 or ACCG8123) and (ACCG926 or ACCG8126) and admission to MProfAcc or MProfAccgLead) or admission to MAdvProfAcc and 10cp at 8000 level
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Corequisites |
Corequisites
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Co-badged status |
Co-badged status
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Unit description |
Unit description
This unit provides extended formal academic support to students concurrently enrolled in the Ethics and Governance unit of the CPA program. This unit deals with core professional capabilities that must be possessed by all 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. |
Information about important academic dates including deadlines for withdrawing from units are available at https://www.mq.edu.au/study/calendar-of-dates
On successful completion of this unit, you will be able to:
Coronavirus (COVID-19) Update
Assessment details are no longer provided here as a result of changes due to the Coronavirus (COVID-19) pandemic.
Students should consult iLearn for revised unit information.
Find out more about the Coronavirus (COVID-19) and potential impacts on staff and students
To be eligible to pass the unit it is necessary to:
Gain the necessary knowledge by preparing fully and attending classes regularly and attempting ALL assessment components.
Obtain at least a PASS assessment in the CPA external examination. Note that if you do NOT pass the CPA Australia Ethics and Governance Exam then you cannot attain a pass in this Unit in this Session.
Obtain at least half marks for the 70% comprising Macquarie University assessment.
Where a student attains at least 35 (ie scores 50% of 70 marks) in the Macquarie University assessment but fails the CPA Australia CPA E&G Exam then an Incomplete grade may be awarded. The I grade may remain in place for up to twelve months pending successful completion of the CPA Australia CPA E&G Exam in a subsequent Session at which time the I grade may be replaced by a substantive pass grade. This statement is general information and is NOT policy advice so students in this position must contact administration to ensure they gain precise advice on their position and the rules. |
Coronavirus (COVID-19) Update
Any references to on-campus delivery below may no longer be relevant due to COVID-19.
Please check here for updated delivery information: https://ask.mq.edu.au/account/pub/display/unit_status
Required Texts/Materials
CPA Program: Ethics and Governance Study Guide, 3rd Edition CPA Australia. The CPA Australia Study Guide is provided to you by CPA Australia. You may also find a full software version on the CPA MyOnline Learning website.
APES 110 Code of Ethics for Professional Accountants (including independence standards) (APES 2018), available online at http://www.apesb.org.au
CPA Australia Members Handbook, available online at http://www.cpaaustralia.com.au
The CPA Australia 'Ethics & Governance Study Guide' provides a comprehensive reference list at the end of each module containing all references cited by the authors. These CPA Australia references will assist you in undertaking further study and they will be very valuable for research generally. Additional materials and references will be made available or advised in iLearn.
Unit Web Page
Course information is available on (iLearn).
iLearn access is at http://www.learn.mq.edu.au
Advice for iLearn including login advice and relevant support is all available at the iLearn site.
The student web page for this unit is located on iLearn. This includes course material, announcements and results.
Each week on iLearn you will find Class Guidance Notes and/or In-Class Discussion Questions. You will also find relevant reference materials and addresses for reference materials.
Technology Used And Required
The principal technology used in this unit comprises web based access to resource materials (see above) and the learning management system called ‘iLearn’.
Regular access to iLearn is strongly encouraged so that you have access to:
◦ Resources developed for each class
◦ Additional recommended reading and research resources
◦ Additional information regarding assessment items that may be required
◦ Any new information that may arise in relation to contingencies – including in relation to any changes in dates, timetables or class details
◦ iLearn communication and discussion tools as an effective means to enhance learning for all students and staff.
Please note that YOUR OWN University email address must be used for both receiving and sending university emails.
Classes
Times and Locations will be advised on iLearn - you will attend one three hour class each week
To complete the unit successfully, you should attend one three hour class per week. Please attend only the class in which you are formally enrolled. If you unavoidably miss a class in any week you may change class that week by emailing your lecturer and the unit convenor. As participation is assessed in each class you should advise the lecturer of your attendance so that it may be recorded and participation assessed for that class accordingly.
Please refer to the class diary at the end of this unit guide for detailed weekly class content.
The University web site shows timetables: http://www.timetables.mq.edu.au/
Preparation for classes
It is essential that you prepare for each class by reading all materials and references carefully. This will include carefully working through the relevant CPA module, noting any issues which you might like to discuss in class and, of course, contributing to in-class discussions and overall ‘group learning’.
In addition to your CPA Study Guide Modules, you may download additional relevant class materials required each week from iLearn – login at https://ilearn.mq.edu.au/login/MQ/. These class materials will be placed on iLearn prior to class time. It is your responsibility to ensure that you access and have copies of relevant material prior to classes. You should allow time for thorough reading of all materials before each class.
Learning and Teaching Activities
Each 3 hour class will consist of a combination of activities including seminar presentations by the lecturer and student presentations and discussions which will review key concepts. You are encouraged to engage in class discussion relating to questions posed, case studies and their analysis, current events/issues and practical, problem solving exercises.
A revision class will be held prior to the external CPA Program exam and will include analysis, questions and cases designed to explore the entire course.
The material to be covered each week is identified in this Unit Guide.
Coronavirus (COVID-19) Update
The unit schedule/topics and any references to on-campus delivery below may no longer be relevant due to COVID-19. Please consult iLearn for latest details, and check here for updated delivery information: https://ask.mq.edu.au/account/pub/display/unit_status
Week |
Class/Date |
Topic |
Module |
Other Information |
W1 |
Class 1 Week Start 27 Jan |
Accounting and Society Study Guide pp 1-41. Please read these pages before the first class. |
Module 1 |
Module references are to CPA Ethics and Governance Study Guide |
W2 |
Class 2 Week Start 3 Feb |
Ethics – Part A Professional Ethics – Part B Ethical Theories – Part C Code of Ethics. |
Module 2
Parts A, B and C |
Please also read the Code of Ethics itself |
W3 |
Class 3 Week Start 10 Feb |
Ethics – Part C APES110 Code of Ethics – Part D Ethical Decision-making. |
Module 2
Parts C and D |
Please also read the Code of Ethics itself |
W4 |
Class 4 Week Start 17 Feb |
Class Test 1
This test will be held in computer labs. Location TBA on iLearn. |
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Wednesday 19th February 10am – 12pm. The remainder of this class is available for students to revise Module 3 for the following week. |
W5 |
Class 5 Week start 24 Feb |
Governance Concepts |
Module 3 |
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Class 6 Saturday 1st March |
Governance Concepts
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Module 3 |
Additional Class (all students to attend) SEE iLearn for TIME, LOCATION |
W6 |
Class 7 Week start 2 Mar |
Governance in Practice |
Module 4 |
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W7 |
Class 8 Week start 9 Mar |
Governance in Practice |
Module 4 |
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W8 |
Class 9 Week start 16 Mar |
Corporate Accountability |
Module 5 |
Please start reading early to cover whole module |
W9 |
Class 10 Week start 23 Mar |
Practice Class |
Practice Questions |
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W10 |
Class 11 Week start 30 Mar |
Class Test 2. 35% of marks – test is compulsory. 3 hours
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Class Test |
SEE iLearn for DATE, TIME, LOCATION and seating. Formal invigilation – bring ID. |
W11 |
Class 12 Week start 6 April |
Class Test review Review of Class Test 2 and preparation for CPA exam. |
MQU Test review & revision |
IMPORTANT CLASS YOU MUST ATTEND. SEE iLearn for DATE, TIME, LOCATION |
Macquarie University policies and procedures are accessible from Policy Central (https://staff.mq.edu.au/work/strategy-planning-and-governance/university-policies-and-procedures/policy-central). Students should be aware of the following policies in particular with regard to Learning and Teaching:
Students seeking more policy resources can visit the Student Policy Gateway (https://students.mq.edu.au/support/study/student-policy-gateway). It is your one-stop-shop for the key policies you need to know about throughout your undergraduate student journey.
If you would like to see all the policies relevant to Learning and Teaching visit Policy Central (https://staff.mq.edu.au/work/strategy-planning-and-governance/university-policies-and-procedures/policy-central).
Macquarie University students have a responsibility to be familiar with the Student Code of Conduct: https://students.mq.edu.au/study/getting-started/student-conduct
Results published on platform other than eStudent, (eg. iLearn, Coursera etc.) or released directly by your Unit Convenor, are not confirmed as they are subject to final approval by the University. Once approved, final results will be sent to your student email address and will be made available in eStudent. For more information visit ask.mq.edu.au or if you are a Global MBA student contact globalmba.support@mq.edu.au
Macquarie University provides a range of support services for students. For details, visit http://students.mq.edu.au/support/
Learning Skills (mq.edu.au/learningskills) provides academic writing resources and study strategies to help you improve your marks and take control of your study.
The Library provides online and face to face support to help you find and use relevant information resources.
Students with a disability are encouraged to contact the Disability Service who can provide appropriate help with any issues that arise during their studies.
For all student enquiries, visit Student Connect at ask.mq.edu.au
If you are a Global MBA student contact globalmba.support@mq.edu.au
For help with University computer systems and technology, visit http://www.mq.edu.au/about_us/offices_and_units/information_technology/help/.
When using the University's IT, you must adhere to the Acceptable Use of IT Resources Policy. The policy applies to all who connect to the MQ network including students.