This course addresses the following competence(s):

  • Describe, and display a general understanding of, the legal, business and organisational contexts in which accounting and auditing are practised.
  • Articulate an awareness of the range and types of entities in which accounting information is compiled, utilised and subjected to audit.

Teaching Method: Online self-study
Module: Legislation
Skill Level: Beginner

This course addresses the following competence(s):

  • Demonstrate a basic understanding of the provisions in civil law which impinge on the work of accountants and auditors, including contract and insolvency law and the main provisions of company and partnership legislation.

  • Describe and explain the provisions of the criminal law as they affect the practice of accounting and audit, including definitions, implications and consequences of fraud, corruption, bribery, money laundering and the exploitation of insider knowledge.

  • Describe and explain the main provisions of employment law in the context of professional practice including employment contracts, and employer and employee rights in respect of termination and dismissal.


Teaching Method: Online self-study
Module: Legislation
Skill Level: Beginner

This course addresses the following competence(s):

  • Explain the extent to which the principles underlying national statutory and legal provisions applying to the conduct and governance of commercial entities apply to public sector entities, emphasising the differences and similarities between their application across the sectors.
  • Demonstrate a comprehensive knowledge and understanding of the procedures for incorporating, sustaining and dissolving multiple-ownership entities (limited liability company and partnership models).
  • Describe and explain the non-statutory legal influences on the operations of public sector entities such as common law, judicial and administrative review, the operation of tribunals and other national arrangements.
Teaching Method: Online self-study
Module: Legislation
Skill Level: Beginner