Professional ethics for accountants
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A self directed learning module on professional ethics for accountants
This learning module has been designed to introduce students studying ACCT6001 Intermediate Financial Reporting to APES 110 Code of Ethics for Professional Accountants (the Code). By working through this module students will gain an understanding of the key requirements of the Code and will develop an understanding of the importance of ethics in the workplace.
The learning objectives for this unit are to:
- Explain the nature of professional ethics
- Understand the implications of professional ethical misconduct
- Understand the fundamental ethical principles of the accounting profession and be apply to apply the principles to an ethical issue
- Apply an ethical decision making model to an ethical issue to determine the appropriate ethical course of action
Students should work through the material in the order in which it is presented in the drop down menu in the top left hand corner of the screen. Throughout the learning module there are activities that should be completed before moving onto the next section. These activities are identified using the icon displayed to the right. Some of these activities required you to collaborate with other students, whilst others will require you to consider the issues on your own.
Students' own notes for activities 2, 3 and 7 should be bought to class in Week 13 as all activities will be discussed during class time in that week.
It is important for students to note that the material within the learning module, including all activities, is assessable in the final examination.
You should commence your reading with "Why are ethics important?"