Students

ACCG8313 – CPA - Ethics and Governance

2026 – Session 1, In person-scheduled-weekday, North Ryde

General Information

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Unit convenor and teaching staff Unit convenor and teaching staff Unit convenor and professor
Chris Patel
chris.patel@mq.edu.au
Contact via Contact via email.
4 Eastern Road, Office 334
Fridays 3 to 5pm
Unit moderator
Kevin Baird
kevin.baird@mq.edu.au
Contact via Email: andreas.hellmann@mq.edu.au
4 Eastern Road
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.

Assessment Tasks

Name Weighting Hurdle Due Groupwork/Individual Short Extension AI Approach
CPA - External exam 30% Yes CPA Examination Period Individual No Observed
Skills Development: Learning engagement log 10% No 03/04/2026 Individual Yes Open AI
Formal examination: Test 35% No 03/04/2026 Individual No Observed
Formal examination: Test 25% No 06/03/2026 Individual No Observed

CPA - External exam

Assessment Type 1: Examination
Indicative Time on Task 2: 20 hours
Due: CPA Examination Period
Weighting: 30%
Groupwork/Individual: Individual
Short extension 3: No
AI Approach: Observed
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.

Skills Development: Learning engagement log

Assessment Type 1: Problem-based task
Indicative Time on Task 2: 10 hours
Due: 03/04/2026
Weighting: 10%
Groupwork/Individual: Individual
Short extension 3: Yes
AI Approach: Open AI

The purpose of this assessment is for you to demonstrate consistent engagement and progress throughout each module in the unit.
 
You will complete and log each module’s tasks, ensuring satisfactory completion and meeting the required standards for each module.
 
Skills in focus:
  • Communication skills
  • Work readiness
  • Critical thinking and problem solving
  • Discipline knowledge
Deliverable(s): A completed module log for each unit, demonstrating satisfactory completion of each module’s tasks and activities.
 
Individual assessment
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.

Formal examination: Test

Assessment Type 1: Examination
Indicative Time on Task 2: 30 hours
Due: 03/04/2026
Weighting: 35%
Groupwork/Individual: Individual
Short extension 3: No
AI Approach: Observed

The purpose of this assessment is for you to demonstrate your understanding and knowledge of key topics from the unit.
 
You will participate in a formal test. Feedback on this test will help you assess your progress through the unit content.
 
Deliverable(s): Test
 
Individual assessment
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.

Formal examination: Test

Assessment Type 1: Examination
Indicative Time on Task 2: 15 hours
Due: 06/03/2026
Weighting: 25%
Groupwork/Individual: Individual
Short extension 3: No
AI Approach: Observed

The purpose of this assessment is for you to demonstrate your understanding and knowledge of key topics from the unit.
 
You will participate in a formal test. Feedback on this test will help you assess your progress through the unit content.
 
Deliverable(s): Test
 
Individual assessment
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
  • Academic Success 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.

3 An automatic short extension is available for some assessments. Apply through the Service Connect Portal.

Delivery and Resources

Please see iLearn for details of resources and delivery.

Unit Schedule

Class/Date

Topic

Module

Other Information

Class 1

Accounting and Society Study

Module 1

Module references are to CPA Ethics and Governance Study Guide

6-Feb-26

Class 2

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

13-Feb-26

Class 3

Ethics – Parts B & C APES110 Code of Ethics – Parts A, B, & C Ethical Decision-making.

 

Module 2: Parts B, C and D

Please also read the Code of Ethics itself

20-Feb-26

Class 4

Ethics – Part C APES110 Code of Ethics – Part D Ethical Decision-making.

Governance Concepts

 Module 3

 

27-Feb-26

Class 5

CLASS TEST 1 &

Module 3

 

6-Mar-26

Discuss Class Test 1 & Governance Concepts

Class 6

Governance Concepts

Module 3

 

13-Mar-26

Class 7

Governance in Practice

Module 4

 

20-Mar-26

Class 8

Corporate Accountability

Module 5

 Please start reading early to cover the whole module

27-Mar-26

Class 9

CLASS TEST 2

 

Please start reading early to cover the whole module

3-Apr-26

Class 10

Discuss class test 2 

Revision and preparation for the CPA exam.

Practice Questions

 

10-Apr-26

Class 11

Revision and preparation for the CPA exam. 

 

 

17-Apr-26

 

Class 12

Revision and preparation for the CPA exam.  

 

24-Apr-26

 

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 connect.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/

Academic Success

Academic Success 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 the Service Connect Portal, 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.

Changes since First Published

Date Description
12/02/2026 The new unit moderator is Professor Kevin Baird
21/01/2026 Please review the Unit Schedule and ensure you complete the relevant readings before each class.
14/01/2026 Please study the details of the Unit Schedule and ensure that you complete the relevant readings before each class.

Unit information based on version 2026.03 of the Handbook