Students

ACCG8313 – CPA - Ethics and Governance

2023 – Session 2, In person-scheduled-weekday, North Ryde

General Information

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Unit convenor and teaching staff Unit convenor and teaching staff Unit Convenor
Andreas Hellmann
andreas.hellmann@mq.edu.au
Contact via Email
Building 4ER, Room 310
See iLearn for details.
Moderator
Le Luo
le.luo@mq.edu.au
Contact via Email
Credit points Credit points
10
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
Corequisites Corequisites
Co-badged status Co-badged status
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.

Important Academic Dates

Information about important academic dates including deadlines for withdrawing from units are available at https://www.mq.edu.au/study/calendar-of-dates

Learning Outcomes

On successful completion of this unit, you will be able to:

  • ULO1: Explain the accounting profession in general and the varied roles of professional accountants including in relation to strategic, leadership and global issues driving accountants and the accounting profession
  • ULO2: Analyse governance and regulatory frameworks affecting entities and the local and global perspectives of stakeholders in relation to these frameworks
  • ULO3: Interpret the nature, role and vital importance of corporate social responsibility and sustainable development
  • ULO4: Apply and communicate professional responsibilities of an accountant from multiple perspectives involving complex ethical, governance and judgment matter operating in a global context.

General Assessment Information

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 a PASS assessment for the 70% comprising Macquarie University assessment.

If a student passes the MQ component but fails the external CPA exam, an Incomplete grade (UL) will be given. The student must re enrol in the failed subject with CPA Australia in the following session. If the student does not sit for the CPA exam in the following session, the UL grade will change to a F grade.

If a student deferred the CPA Exam in the session enrolled with MQ, the student must inform the MQBS Student Services by submitting an AskMQ inquiry so the grade can remain as UL for a session. The student will need to sit for the CPA exam in the following session and based on the CPA exam result, the grade will be finalised.

If a student has failed the same external CPA exam twice, the MQ Incomplete grade will be changed to a Fail grade, and the student will need to re enrol with MQ and CPA Australia in the following session.

The UL grade will only be kept for one session.

Grading Policy

MQ 

Component 

CPA 

Component 

Overall 

(MQ Final Grade) 

Recommended Actions 

Pass 

Pass 

Pass 

Pass 

Pass 

Fail 

Incomplete 

Re-enrol with CPA Australia ONLY 

Pass 

FA 

Incomplete 

Re-enrol with CPA Australia ONLY 

Fail 

Pass 

Fail 

Re-enrol with MQ ONLY 

Fail 

Pass 

Pass 

Pass 

Fail 

Fail 

Fail 

Re-enrol with MQ and CPA Australia 

Fail 

FA 

FA 

Re-enrol with MQ and CPA Australia 

 

Late Assessment Submission Penalty (written assessments)  

Unless a Special Consideration request has been submitted and approved, a 5% penalty (of the total possible mark) will be applied each day a written assessment is not submitted, up until the 7th day (including weekends). After the 7th day, a grade of ‘0’ will be awarded even if the assessment is submitted. Submission time for all written assessments is set at 11.55pm. A 1-hour grace period is provided to students who experience a technical concern.   

For any late submissions of time-sensitive tasks, such as scheduled tests/exams, performance assessments/presentations, and/or scheduled practical assessments/labs, students need to submit an application for Special Consideration. 

 

Assessment Tasks

Name Weighting Hurdle Due
Class test 1 20% No 17.08.2023
In Class Test 2 35% No 14.09.2023
Class Participation 15% No Ongoing
CPA External Exam 30% Yes Examination period

Class test 1

Assessment Type 1: Quiz/Test
Indicative Time on Task 2: 15 hours
Due: 17.08.2023
Weighting: 20%

 

An online class test comprising of multiple choice questions and written response questions will be conducted during class time. This test is designed to provide feedback to students on their level of understanding of key topics and concepts covered and to identify any particular learning challenges or areas of difficulties.

 
On successful completion you will be able to:
  • Explain the accounting profession in general and the varied roles of professional accountants including in relation to strategic, leadership and global issues driving accountants and the accounting profession
  • Analyse governance and regulatory frameworks affecting entities and the local and global perspectives of stakeholders in relation to these frameworks
  • Interpret the nature, role and vital importance of corporate social responsibility and sustainable development
  • Apply and communicate professional responsibilities of an accountant from multiple perspectives involving complex ethical, governance and judgment matter operating in a global context.

In Class Test 2

Assessment Type 1: Quiz/Test
Indicative Time on Task 2: 30 hours
Due: 14.09.2023
Weighting: 35%

 

An online computer exam comprising of multiple-choice questions and/or extended response questions, mirroring the CPA exam conditions and length will be conducted during class time. This test is designed to provide feedback to students on their level of understanding of key topics and concepts covered and to identify any particular learning challenges or areas of difficulties.

 
On successful completion you will be able to:
  • Explain the accounting profession in general and the varied roles of professional accountants including in relation to strategic, leadership and global issues driving accountants and the accounting profession
  • Analyse governance and regulatory frameworks affecting entities and the local and global perspectives of stakeholders in relation to these frameworks
  • Interpret the nature, role and vital importance of corporate social responsibility and sustainable development
  • Apply and communicate professional responsibilities of an accountant from multiple perspectives involving complex ethical, governance and judgment matter operating in a global context.

Class Participation

Assessment Type 1: Participatory task
Indicative Time on Task 2: 13.5 hours
Due: Ongoing
Weighting: 15%

 

Students are required to actively participate in online discussions (eg zoom, discussion forums) both individually and in a group context when required. Prior preparation is necessary for active participation. The participation mark will be a result of attempting to participate, as well as the quality and frequency of that participation. Class participation is designed to encourage and help students achieve the learning outcomes of this unit.

 
On successful completion you will be able to:
  • Explain the accounting profession in general and the varied roles of professional accountants including in relation to strategic, leadership and global issues driving accountants and the accounting profession
  • Analyse governance and regulatory frameworks affecting entities and the local and global perspectives of stakeholders in relation to these frameworks
  • Interpret the nature, role and vital importance of corporate social responsibility and sustainable development
  • Apply and communicate professional responsibilities of an accountant from multiple perspectives involving complex ethical, governance and judgment matter operating in a global context.

CPA External Exam

Assessment Type 1: Examination
Indicative Time on Task 2: 20 hours
Due: Examination period
Weighting: 30%
This is a hurdle assessment task (see assessment policy for more information on hurdle assessment tasks)

 

Examination administered by CPA Australia. CPA Australia will advise on the format and topics included in the final exam. Students need to achieve at least a PASS mark in this CPA external examination. If students do not pass this CPA examination, students will not pass this unit.

 
On successful completion you will be able to:
  • Explain the accounting profession in general and the varied roles of professional accountants including in relation to strategic, leadership and global issues driving accountants and the accounting profession
  • Analyse governance and regulatory frameworks affecting entities and the local and global perspectives of stakeholders in relation to these frameworks
  • Interpret the nature, role and vital importance of corporate social responsibility and sustainable development
  • Apply and communicate professional responsibilities of an accountant from multiple perspectives involving complex ethical, governance and judgment matter operating in a global context.

1 If you need help with your assignment, please contact:

  • the academic teaching staff in your unit for guidance in understanding or completing this type of assessment
  • the Writing Centre for academic skills support.

2 Indicative time-on-task is an estimate of the time required for completion of the assessment task and is subject to individual variation

Delivery and Resources

Please see iLearn for details of delivery.

Unit Schedule

Class/Date

Topic

Module

Other Information

Class 1

Thursday

27 July 2023

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

Class 2

Thursday

3 August 2023

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

Class 3

Thursday 

10 August

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

Class 4

Thursday

17 August 2023

Class Test 1

 

This test will be held online or in computer labs. Location TBA on iLearn.

 

The remainder of this class is available for students to start Module 3 material

Class 5

Thursday

24 August 2023

Governance Concepts

Module 3

 

Class 6

Saturday

26 August 2023

Governance Concepts

Module 3

Additional Class

SEE iLearn for details

Class 7

Thursday

31 August 2023

Governance in Practice

Module 4

 

 

Class 8

Saturday

2 September 2023

Governance in Practice

Module 4

Additional Class

SEE iLearn for details

Class 9

Thursday

7 September 2023

Corporate Accountability

Module 5

Please start reading early to cover whole module

Class 10

Saturday

9 September 2023

Practice Class

Practice Questions

SEE iLearn for details

Class 11

Thursday

14 September 2023

Class Test 2. 35% of marks – test is compulsory.

 

Mon 11 September 2023: Participation log due – 5% of participation mark

Class Test

SEE iLearn for DATE, TIME, LOCATION and seating. Formal invigilation – bring ID.

Class 12

Thursday

21 September 2023

Class Test 2 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

Policies and Procedures

Macquarie University policies and procedures are accessible from Policy Central (https://policies.mq.edu.au). Students should be aware of the following policies in particular with regard to Learning and Teaching:

Students seeking more policy resources can visit Student Policies (https://students.mq.edu.au/support/study/policies). It is your one-stop-shop for the key policies you need to know about throughout your undergraduate student journey.

To find other policies relating to Teaching and Learning, visit Policy Central (https://policies.mq.edu.au) and use the search tool.

Student Code of Conduct

Macquarie University students have a responsibility to be familiar with the Student Code of Conduct: https://students.mq.edu.au/admin/other-resources/student-conduct

Results

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

Academic Integrity

At Macquarie, we believe academic integrity – honesty, respect, trust, responsibility, fairness and courage – is at the core of learning, teaching and research. We recognise that meeting the expectations required to complete your assessments can be challenging. So, we offer you a range of resources and services to help you reach your potential, including free online writing and maths support, academic skills development and wellbeing consultations.

Student Support

Macquarie University provides a range of support services for students. For details, visit http://students.mq.edu.au/support/

The Writing Centre

The Writing Centre provides resources to develop your English language proficiency, academic writing, and communication skills.

The Library provides online and face to face support to help you find and use relevant information resources. 

Student Services and Support

Macquarie University offers a range of Student Support Services including:

Student Enquiries

Got a question? Ask us via AskMQ, or contact Service Connect.

IT Help

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.

Unit information based on version 2023.01 of the Handbook