JUR 3624 Accountant practice and ethics
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APPLIES TO ACADEMIC YEAR 2014/2015
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JUR 3624 Accountant practice and ethics
Responsible for the course
Roy Kristen Kristensen
Department
Department of Accounting - Auditing and Law
Term
According to study plan
ECTS Credits
7,5
Language of instruction
Norwegian
Introduction
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 outcome
Acquired 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.
Acquired 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.
Reflection
Be conscious about the importance of good ethical behaviour and exercising best practice in accountancy.
Prerequisites
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.
Compulsory reading
Books:
Høylie, Knut, Roy Kristensen og Hanne Opsahl. God regnskapsføringsskikk : med kommentarer til lov og standarder. 2. utg. Gyldendal. Hele boken
Recommended reading
Course outline
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
Computer-based tools
Computer-based tools are not used in this course.
Learning process and workload
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.
| Activity | Time consume |
| Participation in teaching sessions | 36 |
| Preparation for teaching sessions | 36 |
| Participation in case work | 9 |
| Self-tuition/reading litterature | 60 |
| Own work with cases/exercises | 60 |
| Exam | 3 |
| Recommended total time consumed | 204 |
Examination
A three-hour individual written exam concludes the course.
Examination code(s)
JUR 36241 - Written exam, accounts for 100% of the grade in the course JUR 3624 Accountant practice and ethics, 7,5 credits.
Examination support materials
All aids are allowed + calculator TEXAS INSTRUMENTS BA II Plus™.
Examination support materials at written examiniations are explained under examination information in the student portal @BI. Please note use of calculator and dictionary. https://at.bi.no/EN/Pages/Exa_Hjelpemidler-til-eksamen.aspx
Re-sit examination
On the next ordinary exam in the program.
Additional information