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ACT410 - Ethics, Governance and Professional Applications

2025

Sector

Higher Education

Discipline

Accounting and Finance

Credit Points

Equivalent Units

Prerequisites

Must have passed 1 unit in (ACT202) AND Must have passed 1 unit in (ACT204)

Incompatible

Coerequisites

Assumed Knowledge

Unit Description

This unit provides students with both theoretical concepts and practical applications of the APES110 Code of Ethics for Professional Accountants and corporate governance in Australia. It delivers the legislative, regulatory and ethical framework that will assist students identify, evaluate and resolve ethical issues within a business context. It will also examine the evolution of corporate governance and its requirement in Australia.

Unit Learning Outcomes

1.	Apply the conceptual framework in APES110 Code of Ethics for Professional Accountants (including Independence Standards) to identify, evaluate and resolve ethical issues in the professional and business environment.
2.	Identify and apply the appropriate ethical decision-making models when resolving ethical conflicts.
3.	Research a business organisation and its environment to identify, assess and evaluate factors that influence its risk assessment and decision-making process.
4.	Identify and critically analyse problems, conceptualise issues, reason logically and construct arguments to advise stakeholders in areas typically dealt with by Professional Accountants.
5.	Collaborate with students/peers and communicate information effectively (oral and written).

Assessment Overview

	Assessment Task	Value (of total mark)	Related Learning Outcome/s
1.	Online quiz (30 - 40 multiple choice, short answer)	10%	1,2
2.	Individual Written Assessment (4,000 to 5,000 words) (Hurdle)	40%	1,2,3,4,5
3.	Invigilated Exam (closed book, 3 hours)	50%	1,2,4,5

Unit Availability

Year	Semester	Att Mode	Location	Learning Method	Timetable*
2025	Semester 2	Internal	Danala - Education and Community Precinct	OLR	View
2025	Semester 2	External	External Studies	OLR	View

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OLR: Internet access is required for this unit as students are required to access study materials provided on-line through Learnline. Please log into Learnline on the first day of each teaching period. For more information about Learnline, please click here.

Critical Dates

Important Dates for Students

Fee Information:
Fees and Payments
Student Services and Amenities Fees
2026 Domestic Unit Fees (PDF)
2025 Incidental Fees (PDF)