JUR 3624 Accountant practice and ethics

JUR 3624 Accountant practice and ethics

Course code: 
JUR 3624
Department of Accounting and Operations Management
Course coordinator: 
Roy Kristen Kristensen
Course name in Norwegian: 
Regnskapsførerskikk og etikk
Product category: 
Bachelor of Bus.Adm. with Accounting - Programme Courses
2020 Spring
Active status: 
Level of study: 
Teaching language: 
Course type: 
One semester

This course is part of the curriculum for approval as Norwegian certified accountant. The programme meets the requirements of the certified accountant regulation of 8 February 1999 no. 196 (education requirements for certified accountants).

Learning outcomes - Knowledge

The course will give the students in-depth knowledge about the stututory regulations regarding certified accountants, including the requirements in Norwegian generally accepted accountancy practice. The students shall also have basic knowledge about assessing and solving ethical dilemmas in accountancy.

Learning outcomes - Skills

The students shall be able to adress and discuss problems related to best practice in exercising of accountancy and generally accepted accountancy principles. The students shall also be able to discuss cases on ethical behaviour.

General Competence

Be conscious about the importance of good ethical behaviour and exercising best practice in accountancy.

Course content

The program includes the following main topics:

  • Statutory regulation of certified accountants
  • Regulation of accepted accountancy practice
  • Risk management
  • Regulation regarding reporting of money laundering
  • Tools used to fulfill the requirements
  • Certified accountant's position in relation to client
  • Etichal behaviour for certified accountants
Teaching and learning activities

The course is taught in teaching sessions over 45 hours, including 36 hours of lecturing and 9 hours of case work. The cases will help the students apply the theory in practice.

In course delivery as online courses, lecturer will, in collaboration with the student administration, organize an appropriate course implementation, combining different learning activities and digital elements on the learning platform. Online students are also offered a study guide that will contribute to progression and overview. Total recommended time spent for completing the course also applies here.

Software tools
No specified computer-based tools are required.
Additional information

In course delivery as online courses or evening classes, will lecturer, in collaboration with the Academic Services Network and evening studies, organize an appropriate combination of digital and class room teaching. Online students are also offered a study guide, which will help progression and overview. Total recommended amount of time for completion of the course also applies here.


Higher Education Entrance Qualification.

Required prerequisite knowledge

Following courses or equivalent:
BØK 3411 Finance and Managerial Accounting I and
BØK 3541 Managerial Accounting and Control or BØK 3551 Practical Managerial Accounting and Control.

Exam categoryWeightInvigilationDurationSupport materialsGroupingComment exam
Exam category:
Form of assessment:
Written submission
Exam code:
Grading scale:
Grading rules:
Internal and external examiner
Examination every semester
100Yes3 Hour(s)
  • All printed and handwritten support materials
  • BI-approved exam calculator
  • Simple calculator
Exam category:Submission
Form of assessment:Written submission
Grouping (size):Individual
Support materials:
  • All printed and handwritten support materials
  • BI-approved exam calculator
  • Simple calculator
Duration:3 Hour(s)
Exam code: JUR36241
Grading scale:ECTS
Resit:Examination every semester
Type of Assessment: 
Ordinary examination
Total weight: 
Student workload
45 Hour(s)
Prepare for teaching
45 Hour(s)
Student's own work with learning resources
60 Hour(s)
Group work / Assignments
47 Hour(s)
3 Hour(s)
Sum workload: 

A course of 1 ECTS credit corresponds to a workload of 26-30 hours. Therefore a course of 7,5 ECTS credit corresponds to a workload of at least 200 hours.