PART I. Introductory workshop

Topics covered:
  • “Setting the scene” – combined session by PASAI and CA ANZ
  • Overview of PASAI’s ethics program

Key learning points: 
  • An introduction to PASAI’s commitment to supporting SAI staff to make professionally ethical decisions.
  • Putting this course into the context of PASAI’s planned program to strengthen SAI organisational ethics capability
 

PART II. Self-paced module

The module covers: 

  • ethics and accounting
  • the International Code of Ethics for Accountants
  • fundamental principles of the Code
  • the conceptual framework to address threats to professional ethics
  • guidance for professional accountants in business (PAIB)
  • guidance for professional accountants in public practice (PAPP)
  • non-compliance with laws and regulations (NOCLAR).


Key learning points: 

  • Understand the fundamental principles and how you can identify them in your work.
  • Understand the threats to fundamental principles and how to address the threats.

PART III. Small cohort interactive workshop 

  • Reflection on learnings from the micro-course
  • Addressing issues and questions from participants

Ethics: Essentials of the Code