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.
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.