Ethics and Governance for the CPA Program, cut to 45 pages of notes, 64 flashcards, a two-page cheat sheet and a 100-mark practice exam, so you study what carries the marks. Packs $45 to $120 AUD, instant PDF download.
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Ethics and Governance is a core subject of the CPA Program. This study guide covers everything the exam tests: how accountants act in the public interest, the ethics rules they work under, and how companies are run and held to account.
The exam mixes multiple choice with extended response. Recall alone is not enough. You have to take a principle and apply it to a company you have never seen before, which is what carries the marks. The notes are built for that: the ideas and the wording first, then how to use them in the exam.
The subject splits into five modules. The notes match the exam, so the parts worth the most marks get the most of your time.
Three parts that work together. Learn it in the notes, drill it with the exam, lock it in with the cards.
The whole subject rewritten in plain English, the way a colleague who passed last year would explain it.
Fifty multiple choice and five extended-response questions, built around real scenarios and written for an open-book exam.
The last-week toolkit. Quick recall on the go, and one quick reference sheet for the open-book exam.
This is the actual work, not a description of it. Genuine pieces from the notes, flashcards, cheat sheet and exam, so you can see the quality before you spend a cent. It is a taste. The full pack goes a lot deeper.
Corporate governance describes how an entity is directed and held to account: who decides what, who checks those decisions, and who answers for the result. Most governance answers start from that idea, so be able to state it in your own words.
The exact line to memorise, pulled out so you cannot miss it.
The core of what's examined, laid out for fast lookup in the open-book exam.
Drop or rename one and you lose the mark, so the notes drill all five by name.
What is the public interest, and why must professional accountants act in it?
The collective wellbeing of those the profession serves: investors, creditors, employers, governments and the public. Accountants must put it ahead of their own or a client's interest, because the value of their work and society's trust depend on it.
Print double-sided, cut, and drill them anywhere.
| Threat | What creates it |
|---|---|
| Self-interest | A financial or other interest that could sway judgement |
| Self-review | Evaluating work the member or firm did before |
| Advocacy | Promoting a client's position so far that objectivity suffers |
Plus familiarity and intimidation. Five threats, one table, learned in a minute.
The eight principles and the "if not, why not" basis, the most tested part. The framework is under review, so check the version that applies to your sitting.
"If not, why not" is the Australian phrase. "Comply or explain" is the United Kingdom one. The trap is attaching the wrong phrase to the wrong country, or reading either as "obey or be fined".
Tips and traps sit right where people slip, so you learn the mistake before you make it.
Priya is the management accountant at Marrabel Freight. The CFO asks her to present the monthly result to the board and the company's lender using a classification that, while not a clear breach of any rule, would leave both with a more favourable impression of the cash position than the figures support. Which course best reflects her obligation?
Fifty multiple choice and five extended response, every one worked through.
An accountant in business is still bound by the code and must not be knowingly associated with misleading information. The public-interest obligation sits above loyalty to an employer, so Priya refuses the misleading presentation and raises it through the proper channels. The duty is to the integrity of the information, not to the impression the CFO wants to create.
Employment does not displace the professional duty. A private note to file does not cure the breach, because she would still be associated with the misleading figures. And the directors' responsibility for the statements does not remove her own obligation not to be party to them.
Every question is marked up like this. The five extended-response questions come with a model answer and the marking guide, so you can see exactly where the marks sit.
And this is a sample. The full pack has all 45 pages, 64 cards, the cheat sheet, and the complete 100-mark exam with worked solutions.
You are fitting this around a full-time job. The notes are cut down so your study time goes to the parts that earn marks, not to re-reading the textbook.
Five modules of material, read end to end and reduced to one set of notes.
Each module gets the space its published weighting earns.
Worked solutions show how to take a principle and answer a scenario you have not seen.
Prices in Australian dollars. Every pack is an instant PDF download.
For revision when you know the theory and want to practise under exam conditions.
Everything for the subject, from first read to the final open-book exam.
For learning the subject from scratch and building recall.
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What it covers, where the marks sit, and how to study it in the time you have.
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