22016 Ethics and Governance

Description

This subject provides an understanding of the importance of ethics in the career of a professional accountant and outlines an ethical framework which can be employed by accountants to assess common ethical dilemmas they encounter. The subject also examines corporate governance frameworks used in Australia and overseas and discusses the relationships between corporations and shareholders and other stakeholders. The subject discusses the broader notion of corporate accountability and describes how and why corporations report information on their social environmental and sustainable performance. The content in this subject is aligned with the material included in the CPA Australia ‘Ethics and Governance’ subject.