JUR 3624 Accountant practice and ethics
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 statutory regulations regarding certified accountants, including the requirements in Norwegian generally accepted accountancy practice. The students shall also know the regulation on accounting and have basic knowledge about assessing and solving ethical dilemmas in accountancy.
The students shall be able to address and discuss problems related to best practice in exercising of accountancy and accounting 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.
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
- Regulation on bookkeeping
- Ethical behaviour for certified accountants
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.
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
Due to the Covid-19 pandemic, there may be deviations in teaching and learning activities as well as exams, compared with what is described in this course description.
Information about what is taught on campus and other digital forms will be presented with the lecture plan before the start of the course each semester.
Following courses or equivalent:
BØK 3422 Managerial Accounting and
BØK 3541 Managerial Accounting and Control or BØK 3551 Practical Managerial Accounting and Control.
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Form of assessment:
Internal and external examiner
Examination every semester
|Form of assessment:||Written submission|
|Support materials:|| |
|Resit:||Examination every semester|
Prepare for teaching
Student's own work with learning resources
Group work / Assignments
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.