1: Framework of Ethics and Behaviour

This course addresses the following competence(s):

  • Understand and explain the necessity for practising accounting within a framework of professional ethics and values, and demonstrate knowledge of the main aspects of such a framework and its application
  • Understand and explain the necessity for conducting audits within a framework of professional ethics and values, and demonstrate knowledge of the main aspects of such a framework and its application
  • Understand and explain the necessity for raising government revenue within a framework of professional ethics and values, and demonstrate knowledge of the main aspects of such a framework and its application
  • Understand and explain the necessity for developing and using information systems within a framework of ethics and values, and demonstrate a knowledge of the main aspects of such a framework and its application
Teaching Method: Online self-study
Module: Ethics
Skill Level: Beginner

2: Accountability and Responsibility

This course addresses the following competence(s):

  • Understand the difference between accountability vs responsibility, responsibility of accountant to perform work properly consequences for not doing this, delegation of responsibility vs accountability that can't be delegated
Teaching Method: Online self-study
Module: Ethics
Skill Level: Beginner