This course is a stand-alone CPA Australia micro-credentialed course focused on ethics for professional accountants. Successfully complete this course and assessment to receive a digital badge that you can share on LinkedIn and other social media platforms.
Description
CPA Australia’s Micro-Credentials are based on technical and non-technical competencies and align to our Accounting and Finance Capability Framework. Our partner, Credly, will provide you with a digital badge on successful completion of the assessment. Your digital badge allows you to demonstrate your capability and achievement, and can be placed on your LinkedIn profile, digital CV or email signature.
About Ethical Dilemmas in Accounting: A Practical Perspective
Public trust is critical to maintaining the credibility of the accounting profession.
In this course, you will learn about the International Code of Ethics for Professional Accountants (IESBA Code) and how to apply the principles and framework in real-world situations. You will also learn how to utilise ethical theories and ethical decision-making models to support the application of the Code of Ethics in addressing ethical dilemmas.
Ethical challenges that can arise in the contemporary areas of big data, artificial intelligence and sustainability reporting are discussed, including practical guidelines on how accountants can address these challenges.
This course is highly interactive with activities, videos and simulations to keep you actively engaged.
Key topics
Code of Ethics: Fundamental principles and conceptual framework
- Learn about the application of the basic principles of the Code of Ethics and the conceptual framework
Code of Ethics: Requirements for professional accountants
- Learn how to address the key ethical issues relevant to professional accountants in business and public practice
Ethical decision-making models
- Explore the various ethical theories and decision-making models that can be applied to support ethical decision-making when applying the Code of Ethics
This course consists of one online course, a downloadable PDF learning manual and one online assessment.
The assessment will be subject to security measures such as identification verification and webcam monitoring. Please ensure you read the Assessment and security policy and system requirements prior to making your purchase.
Learning objectives
- Apply the principles in the Code of Ethics to address ethical dilemmas
- Apply ethical decision-making models to address ethical dilemmas