CPA Ethics and Governance (English + Chinese)

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  • UniversityCertified Practising Accountants Program (CPA)
  • AreaProfessional Qualifications
  • CourseCPA Ethics and Goverance
5 Purchases
A-Verified Grade
  • Authorchancornelius
  • Created2015
  • Pages422
  • Approved20 November 2017

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About these notes

Comprehensive notes written in both English and Chinese for the exam, include tables, diagrams and model answers. I have a history in tutoring and note writing and have focused on the most important aspects to pass the CPA Ethics and Governance exam. All the notes are translated into Chinese

About the author:

I am a graduate from the University of Adelaide, with Bachelors in Accounting and Corporate Finance. I have work experience in Australia, China and Hong Kong with a comprehensive understanding of corporate finance and financial markets. I am a CFA candidate and CPA Associate Member. I am in particular a specialist in: Investment research and analysis, Portfolio Management, Investment decision-making and strategy, Investment performance and risk evaluation, Financial Statement analysis, Financial innovation, products and markets and Cross cultural adoption and collaboration.

Topics covered in these notes are:

  • CPA Ethics and Governance Notes Contents Module 1 – Accounting and society
  • Part A: Accounting as members of a profession
  • Public Interest or Self Interest
  • Profession and Professional
  • Profession’s Regulatory Process
  • Part B: Interaction with society
  • Relationships
  • Work Environments
  • Social impacts of accounting
  • Credibility of the profession
  • Capability Considerations
  • Module 2 – Ethics
  • Part A: Professional ethics
  • Part B Ethical theories
  • Normative Theories
  • Teleological Theories
  • Deontological Theories
  • Virtue ethics
  • Part C: Compiled APES 110 Code of Ethics for Professional Accountants
  • Part A of Code – general application of the code
  • Part B of the Code – members in public practice
  • Part C of the Code -members in business
  • Part D: Ethical decision-making
  • Module 3 – Governance concepts
  • Part A: Overview of corporate governance
  • Part B: International perspectives on corporate governance
  • Part C: Codes and guidance
  • Part D: Non-corporates and governance
  • Part E: Governance failures and improvements
  • Module 4 – Governance in practice
  • Module 1 – Accounting and society 2 Module 1 – Accounting and society Part A: Accounting as members of a profession Board Appointment and cessation
  • Board diversity
  • Remuneration and performance
  • Operational issues
  • The legal system
  • Competition
  • Compliance and whistleblowing
  • Financial markets
  • Module 5 – Corporate accountability
  • Corporate Social Responsibility (CSR)
  • Ethical theories about CSR
  • CSR Reporting
  • Limitations of traditional financial reporting
  • Reporting of CSR
  • International initiative on climate change
  • Current developments

 

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