Ethics: Professionals in the public sector (Australia)

This course provides verifiable ethics related CPD and can be used to meet the CA ANZ requirement for a minimum of 6 ethics CPD hours per triennium.

By completing this course, professional accountants in the public sector will acquire knowledge and tools to deepen their ethical awareness and further develop their ethical judgement so they can meet the challenges of working ethically in an ambiguous practice environment.

As a professional accountant, you have a responsibility to uphold the profession's code of ethics. The Code was established by globally recognised standard-setting bodies and aligns with international standards. Chartered Accountants ANZ holds its members accountable to the provisions of the Code.

The Code provides requirements and guidance to professional accountants with respect to their practice.

In this course, you will explore practice ethics and the challenges of working ethically in an ambiguous practice environment. This course will remind you of your obligations under the Code. You will explore how to apply the Code’s conceptual framework through a practice lens.  

Learning Outcomes

• Reinforce your understanding of an ethical mindset and the ethical conduct required to maintain compliance with the Code
• Identify the importance of ethical conduct and an ethical mindset to maintaining trust in practice and the accounting profession
• Develop awareness of facts and circumstances that can compromise compliance with the fundamental principles of the Code
• Examine personal biases and key influences that can influence your ethical conduct and compliance with the fundamental principles of the Code
• Apply ethical decision-making processes to determine appropriate actions when faced with ethical dilemmas
• Understand the provisions that apply to non-compliance with laws and regulations (NOCLAR) and navigate situations where NOCLAR exists.

Benefits

• Strengthen your mindset and ethical conduct to maintain compliance with the code
• Strengthen your mindset and ethical conduct to continue building public trust in the accounting profession
• Understand how to identify facts and circumstances that can lead to unethical conduct
• Reflect on your own biases and influence that may be applied to you to ensure ethical conduct and compliance with the Code
• Navigate ethical dilemmas using an ethical decision-making framework
• Navigate situations of non-compliance with laws and regulations (NOCLAR), guided by the NOCLAR provisions of the Code.