Course Detail()

7.00 CPE Hours (Category 2)
Classroom

Programme Objective

This course is conducted in Mandarin.

This course discusses the potential ethical dilemmas faced by accountants and reviews the ISCA’s Code of Professional Conduct and Ethics for Accountants in Business/Industry.

Participants are encouraged to engage actively in the discussions of the real-life cases involving ethical dilemmas.

Programme Outline

Part 1 Key Concepts & Overview

1         Professional ethics 
                 The concept of professional ethics
                 The working knowledge of professional ethics
  
2         Accounting professional ethics 
                 An overview of accounting professional ethics
                 The Importance of Professional Ethics for accountants
                 Pressures resulting in accountants to act unethically
                 Acting in the public interest
  
3         Ethical dilemmas facing accountants 
                 Who is favored when there's a conflict of interest?
                 How is preparation and disclosure of information deemed adequate?
                 Having the necessary professional competence?
                 Some threats posed by financial interests?
                 Is it alright to accept or provide gifts?
                 How to show support professionally?
                 Special considerations with regard to confidentiality?
  
4         A case study of ethical dilemmas for accountants
 
                 Faced with cooking the books
  

Part 2  Threats and Protection

5         Professional Obligations of Accountants in Business/Industry 
                 Accounting and Finance
                 Analysis and Reporting
  
6         Key Areas of Concern for Accountants in Business/Industry 
                 Self-interest
                 Self-review
                 Advocacy
                 Familiarity and Intimidation
  
7         Protective Measures 
                 By employers
                 By individuals
                 By legislations
  

Part 3 Anti-Money Laundering and Countering the Financing of Terrorism

8         ISCA Ethics Pronouncement EP200 
                 Criminal Offences
                 Reporting and Tipping-off
                 Knowledge and Suspicion 
                Procedures when possible Money Laundering or Terrorist Financing is discovered or suspected

For the Mandarin Programme Outline, please click here.



Training Methodology
Lecture style, with Exercises/Case Studies

Closing Date for Registration
1 week before programme or until full enrolment.

Intended For

A Foundation level programme intended for Accountants in Business and Finance. Professionals who are interested to understand the obligations of accountants in the light of ethics are encouraged to attend.

Schedule & Fees

Testimonial

Funding

No funding Available!

Programme Facilitator(s)

Programme Objective

This course is conducted in Mandarin.

This course discusses the potential ethical dilemmas faced by accountants and reviews the ISCA’s Code of Professional Conduct and Ethics for Accountants in Business/Industry.

Participants are encouraged to engage actively in the discussions of the real-life cases involving ethical dilemmas.

Programme Outline

Part 1 Key Concepts & Overview

1         Professional ethics 
                 The concept of professional ethics
                 The working knowledge of professional ethics
  
2         Accounting professional ethics 
                 An overview of accounting professional ethics
                 The Importance of Professional Ethics for accountants
                 Pressures resulting in accountants to act unethically
                 Acting in the public interest
  
3         Ethical dilemmas facing accountants 
                 Who is favored when there's a conflict of interest?
                 How is preparation and disclosure of information deemed adequate?
                 Having the necessary professional competence?
                 Some threats posed by financial interests?
                 Is it alright to accept or provide gifts?
                 How to show support professionally?
                 Special considerations with regard to confidentiality?
  
4         A case study of ethical dilemmas for accountants
 
                 Faced with cooking the books
  

Part 2  Threats and Protection

5         Professional Obligations of Accountants in Business/Industry 
                 Accounting and Finance
                 Analysis and Reporting
  
6         Key Areas of Concern for Accountants in Business/Industry 
                 Self-interest
                 Self-review
                 Advocacy
                 Familiarity and Intimidation
  
7         Protective Measures 
                 By employers
                 By individuals
                 By legislations
  

Part 3 Anti-Money Laundering and Countering the Financing of Terrorism

8         ISCA Ethics Pronouncement EP200 
                 Criminal Offences
                 Reporting and Tipping-off
                 Knowledge and Suspicion 
                Procedures when possible Money Laundering or Terrorist Financing is discovered or suspected

For the Mandarin Programme Outline, please click here.



Training Methodology
Lecture style, with Exercises/Case Studies

Closing Date for Registration
1 week before programme or until full enrolment.

Intended For

A Foundation level programme intended for Accountants in Business and Finance. Professionals who are interested to understand the obligations of accountants in the light of ethics are encouraged to attend.

Programme Facilitator(s)


No course instances or course instance sessions available.