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AFX5900 - CPA reporting and professional practice

6 points, SCA Band 2, 0.125 EFTSL

Postgraduate Faculty of Business and Economics

Leader: Mr Alan Greenaway

Offered

Caulfield First semester 2007 (Evening)
Caulfield Second semester 2007 (Evening)

Synopsis

This unit is the foundation segment in the CPA program. It introduces the business environment and an understanding of how to apply professional judgement in ethical and reporting issues. The unit examines the nature of accounting and the role of practitioners; professional responsibilities and judgment and the practical implications of ethics;
the business and regulatory environment; the role of professional accountants in enterprise governance; and the conceptual framework for general purpose financial reporting that applies in Australia.

Objectives

The learning goals associated with this unit are to:

Assessment

Examination (3 hours): 100%

Contact hours

3 hours per week

Prerequisites

Associate membership CPA Australia

Prohibitions

AFF5001