Course overview
The purpose of this course is to focus on the context of the theoretical and empirical underpinning of professional ethics in finance and accounting. The course seeks to link theory and research to the practical application of ethical choices facing the finance and accounting professions. The conduct of stakeholders responsible for preparing and using financial information including moral dimensions and ethical aspects are interpreted through the application of various accounting and finance theories. This reinforces the role of finance and accounting professionals in a dynamic business environment and their significance to society in general. In accordance with various principle-based Association and Regulatory Codes of Ethics and Standards of Professional Conduct, several contemporary business issues are examined to illustrate these concepts.
- Foundations of Professional Ethics and Conduct
- CFA Ethics Standards and Professional Responsibilities
- Contemporary Ethical Challenges and Regulatory Obligations
Course learning outcomes
- Explicate the importance of ethical codes and professional standards to the provision of financial advice, including the values and regulations that underpin the relevant codes and standards
- Commentate on the legal and regulatory frameworks that apply to financial services intermediary operations, financial products, financial product advice, and financial services intermediary licensing
- Critically review and apply the key professional responsibilities regarding client engagement, client relationships and decision making placed on a financial adviser, and the impact of the various forms of compliance and regulatory regimes that affect the provision of financial advice
- Deliberate on the strategic, leadership and global issues impacting the financial advice profession
- Critically reflect on the nature, role and importance of professional communication and skills in the provision of financial advice