Core 1: Ethics and Sustainability

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
  • Explore the concept of sustainability in business
  • Work towards your Graduate Diploma of Chartered Accounting

Subject description 

Ethics and Sustainability introduces you to fundamental concepts and professional capabilities that are developed throughout the CA Program and essential for professional practice as a Chartered Accountant. You will explore key sustainability principles and concepts, learn the skill of professional reflection (an essential part of objectively evaluating your own practice for continuous improvement), and learn how to ensure you are meeting your ethical obligations as a member of Chartered Accountants Australia and New Zealand. 

Topics covered

  • Personal development
  • Ethical requirements for members
  • Sustainability for Chartered Accountants

Subject learning outcomes

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

  1. Reflect on your own knowledge, skills and experience, and on areas for further development as a Chartered Accountant 
  2. Apply the International Code of Ethics for Professional Accountants to address common ethical dilemmas 
  3. Collaborate with peers and communicate information effectively 
  4. Communicate sustainability principles and practices to inform and influence stakeholders.

Course structure and format

This 2-week course is the first subject of the Chartered Accountants Program. 

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

  • Online communities for networking with peers 
  • Technical discussion forums with specialist Chartered Accountants  
  • Peer discussion forums  
  • Real-world case studies, examples and activities  
  • Virtual sessions and recordings with real-world worked examples and activities based on integrated, complex scenarios 

What you need to know

Complimentary CA Study Masterclass - Ethics and Sustainability

This complimentary live webinar is led by an expert facilitator and will provide you additional study support to help you stay on track with your studies.

Registering is simple: Enrol in Ethics and Sustainability for your upcoming term and keep an eye out for an exclusive email invitation during your first week of study to register for the session.

Find out more about CASM

Please note: The course information shown here is indicative only. For each term, the official subject outline, including reading materials, assessment requirements, and other key details, will be provided to enrolled students through the My Capability Learn portal. The official subject outline may contain updates or changes to the information displayed here and serves as the authoritative reference for all course matters. 

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