APPLIES TO ACADEMIC YEAR 2016/2017
JUR 3624 Accountant practice and ethics
Responsible for the course
Roy Kristen Kristensen
Department of Accounting - Auditing and Business Analytics
According to study plan
Language of instruction
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).
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.
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.
Be conscious about the importance of good ethical behaviour and exercising best practice in accountancy.
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.
Høylie, Knut, Roy Kristensen og Hanne Opsahl. God regnskapsføringsskikk : Med kommentarer til lov og standard. Siste utgave. Gyldendal. Hele boken
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 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.
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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.
A three-hour individual written exam concludes the course.
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 support materials + BI approved exam calculator. Examination support materials at written examinations are explained under examination information in the student portal @bi. Please note use of calculator and dictionary in the section on support materials (https://at.bi.no/EN/Pages/Exa_Hjelpemidler-til-eksamen.aspx).
Re-sit examination is offered every term.