Core 1: Ethics and Business

Learn about the fundamental concepts and professional skills essential for practice as a Chartered Accountant

In Brief

  • Objectively evaluate your own practice for continuous improvement
  • Engage with the Code of Ethics which underpins the accounting profession
  • Work towards your Graduate Diploma of Chartered Accounting

Subject description 

In Ethics and Business, you are introduced to skills for professional reflection. This is essential for objectively evaluating your own practice, for continuous improvement, and to consider the Code of Ethics that informs all of the sub-disciplines of accounting. You get a chance to analyse an organisation and its business environment, examining how it creates value in the context of ethical decision making. You’re encouraged to take a holistic view when analysing an organisation, going beyond the numbers and asking ‘why’. This holistic analysis provides the foundation to identify risks, evaluate alternative options and make sound recommendations. A key component of this subject is an interactive workshop where you collaborate to consider ethical issues and apply professional judgement to topical and authentic ‘what if’ business scenarios. This is the first subject in the Graduate Diploma of Chartered Accounting.

Topics covered

  • Personal development
  • Ethical requirements for members
  • Analysing a business

Subject learning outcomes

On completion of this subject, you will be able to:

  1. Research an organisation and its environment to identify and evaluate factors that influence business decision-making 
  2. Reflect on your own knowledge, skills and experience, and on areas for further development as a Chartered Accountant 
  3. Apply the International Code of Ethics for Professional Accountants to address common ethical dilemmas 
  4. Collaborate with peers and communicate information effectively 

Course structure and format

This 2-week course is the first subject for the Graduate Diploma of Chartered Accounting.   

Enjoy supported learning via an online learning platform and interactive resources, including:  

  • Online communities where you can network with other candidates 
  • Technical discussion forums where your questions will be answered by specialist Chartered Accountants 
  • Peer discussion forums 
  • Real-world examples and activities 
  • Virtual sessions and recordings which take you through real-world worked examples and activities based on integrated, complex scenarios

What you need to know

  • SUBJECT ASSESSMENT

    Assessments give you an opportunity to demonstrate your learning. Grades for all assessments in this subject, and for the final result in this subject, are Ungraded Pass or Ungraded Fail. To receive an Ungraded Pass in this subject you must:

    • complete all assessments
    • pass all assessments
  • PRIOR KNOWLEDGE

    If you are enrolled in this subject, you are expected to have met the course entry requirements for the CA Program.

    CA Program entry requirements

Important subject download

Warning: The information on this page / in this outline is indicative. The subject outline provided to enrolled candidates for the particular term through CA ANZ’s My Capability learning portal is the authoritative source of all information about the subject for that offering. Required texts, recommended texts, references and some assessment task details in particular are likely to change. Candidates will be provided access to the authoritative subject outline through the My Capability learning portal once they enrol in the subject.

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