JUR 3624 Accountant Practice and Ethics
JUR 3624 Accountant Practice and Ethics
This course is part of the curriculum for approval as Norwegian state certified accountant. The programme meets the requirements of the certified accountant regulation of 16 desember 2022 (education requirements for state 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 course fullfills the requirements in Recommended plan issued by UHR-ØA.
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.
The course fullfills the requirements in Recommended plan issued by UHR-ØA.
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
E-Learning
Where the course is delivered as an online course, the lecturer will, in collaboration with the study administration, arrange an appropriate combination of digital learning resources and activities. These activities will correspond to the stated number of teaching hours delivered on campus. Online students are also offered a study guide that will provide an overview of the course and contribute to course progression. The total time students are expected to spend completing the course also applies to online studies.
E-learning
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 classroom 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
Disclaimer
Deviations in teaching and exams may occur if external conditions or unforeseen events call for this.
Following courses or equivalent:
BØK 3422 Managerial Accounting and
BØK 3541 Managerial Accounting and Control or BØK 3551 Practical Managerial Accounting and Control.
| Assessments |
|---|
Exam category: Submission Form of assessment: Written submission Invigilation Weight: 100 Grouping: Individual Support materials:
Duration: 3 Hour(s) Exam code: JUR36241 Grading scale: ECTS Resit: Examination every semester |
| Activity | Duration | Comment |
|---|---|---|
Teaching | 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) | |
Examination | 3 Hour(s) |
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.