Australian Accounting Ethics

This course will enable you to

• Understand the relationship between ethics and trust
• Discuss the five pillars of the APES 110 Code of Ethics
• Use a process to engage with ethical dilemmas
• Explore real world examples where individuals failed to apply the Code
• Predict ethical challenges in the future

About the course

As the world moves, so do ethical norms and, particularly in technical areas, it can be difficult to know how to act. Think of AI and how rapidly things are changing – it’s not hard to imagine accidentally breaching your ethical code without realising you’re even doing it.

In this course, we consider the definitive text on Australian accounting ethics; the APES 110 Code of Ethics. We walk you through the five pillars – integrity, objectivity, professional behaviour and due care, confidentiality, and professional behaviour – and provide real examples of people breaking the Code. We then think about the main challenges we are facing now, and the ones we’re likely to encounter in the near future.

Having completed this course, you will be more confident dealing with ethical dilemmas in your work. You’ll be able to use the APES 110 Code of Ethics practically, establishing it as part of your day-to-day routine. You’ll also be in a position to react to the challenges that may arise in the next few years.