JUR 3624 Accountant Practice and Ethics

JUR 3624 Accountant Practice and Ethics

Course code: 
JUR 3624
Accounting and Operations Management
Course coordinator: 
Kari Birkeland
Roy Kristen Kristensen
Course name in Norwegian: 
Regnskapsførerskikk og etikk
Product category: 
Bachelor of Bus.Adm. with Accounting - Programme Courses
2025 Spring
Active status: 
Level of study: 
Teaching language: 
Course type: 
One semester

This course is part of the curriculum for approval as Norwegian state certified accountant according to the UHR-ØA plan as of 11 September 2019 (previous plan).

Learning outcomes - Knowledge

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. Furthermore, the course will give the students knowledge in the Norwegian regulation on book-keeping.

The course fullfills the requirements in Recommended plan issued by UHR-ØA.

Learning outcomes - Skills

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.

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
  • Regulation on bookkeeping
  • Ethical behaviour for certified accountants
Teaching and learning activities


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.

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 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


Deviations in teaching and exams may occur if external conditions or unforeseen events call for this.

Required prerequisite knowledge

Following courses or equivalent:

BØK 3422 Managerial Accounting and
BØK 3541 Managerial Accounting and Control or BØK 3551 Practical Managerial Accounting and Control.

Exam category: 
School Exam
Form of assessment: 
Written School Exam - digital
Exam/hand-in semester: 
First Semester
Support materials: 
  • All printed and handwritten support materials
  • BI-approved exam calculator
  • Simple calculator
  • Digital resource: Lovdata Pro (Digital Exam Mode)
3 Hour(s)
Exam code: 
Grading scale: 
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.