CPA Ethics and Governance 2016 HD Notes (Top 4%)

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  • UniversityCertified Practising Accountants Program (CPA)
  • AreaBusiness and commerce
  • CourseEthics and Governance
  • Course CodeCPA
257 Purchases
HDVerified Grade
  • Authormelbournenotespreparer
  • Created2015
  • Pages72
  • Approved26 June 2016

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Daniel Markos Bond University

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About these notes

While working full time and studying three CPA subjects, I discovered in order to maximise studying efficiency, I needed to create a set of notes targeted towards the CPA exam. Too many students walk into the exam room with too many tabs on the side of their 500+ page excessively highlighted study guide which makes searching the right information difficult during examination time.


These 72 pages of notes are a concise, exam focused material designed to anticipate the sorts of exam questions thereby ensuring that the student only focuses on knowing what is required to do well on the exam. This is achieved as follows:
1. For each topic of each module, the notes simulate exam conditions by having a question and answer approach to anticipate the exam questions and then provide an answer to the question.
2. In circumstances where more information is required, I have provided the references to the 2016 CPA study guide by using a [pxx] approach, which allows the student to quickly go to the relevant page xx in the study guide instead of being confused with tabs.
3. The header and footer of the notes allow for easy searching during exam conditions with the module and topic listed.
4. Tested under the 2016 CPA exams, I scored all High Distinctions for my three CPA subjects: Ethic and Governance, Strategic Management Accounting and Financial Reporting. Notes to the other subjects can be found on Nexus Notes.


About the Author
After scoring a perfect VCE Accounting score, I studied a BCom at Melbourne University and won a maximum of three Deans Honours List which eventuated in being bestowed the BCom undergraduate medal, awarded to the best graduating commerce scholar over their three years of study. I proceeded to study a masters in the field of accounting while working full time in the corporate world and graduated on the Melbourne Business School Deans Honours List.


Topics covered:

  • CPA Ethics and Governance 2016 Notes Contents Module 1 – Accounting and society
  • Part A: Accounting as members of a profession
  • Public Interest or Self Interest
  • Profession and Professional
  • Profession’s Regulatory Process
  • Part B: Interaction with society
  • Relationships
  • Work Environments
  • Social impacts of accounting
  • Credibility of the profession
  • Capability Considerations
  • Module 2 – Ethics
  • Part A: Professional ethics
  • Part B Ethical theories
  • Normative Theories
  • Teleological Theories
  • Deontological Theories
  • Virtue ethics
  • Part C: Compiled APES 110 Code of Ethics for Professional Accountants
  • Part A of Code – general application of the code
  • Part B of the Code – members in public practice
  • Part C of the Code -members in business
  • Part D: Ethical decision-making
  • Module 3 – Governance concepts
  • Part A: Overview of corporate governance
  • Part B: International perspectives on corporate governance
  • Part C: Codes and guidance
  • Part D: Non-corporates and governance
  • Part E: Governance failures and improvements
  • Module 4 – Governance in practice
  • Module 1 – Accounting and society 2 Module 1 – Accounting and society Part A: Accounting as members of a profession Board Appointment and cessation
  • Board diversity
  • Remuneration and performance
  • Operational issues
  • The legal system
  • Competition
  • Compliance and whistleblowing
  • Financial markets
  • Module 5 – Corporate accountability
  • Corporate Social Responsibility (CSR)
  • Ethical theories about CSR
  • CSR Reporting
  • Limitations of traditional financial reporting
  • Reporting of CSR
  • International initiative on climate change
  • Current developments


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