Ethics and Professional Conduct

Scholar Year: 2018/2019 - 2S

Courses

Head Teacher Responsability Paula Alexandra Godinho Pires Heliodoro Head

Weekly workload Hours/week T TP P PL L TC E OT OT/PL TPL O S Type of classes 2 1 Lectures Type Teacher Classes Hours Theoretical Totals 1 2,00 Rosa Galvão   2,00 Practices Totals 1 1,00 Rosa Galvão   2,00

Teaching language

Portuguese

Intended learning outcomes (Knowledges, skills and competencies to be developed by the students)

Present and frame the concepts of ethics and deontology in the professions
Know the Code of Professional Ethics of the Certified Accountant.
To know the code of professional ethics of the Statutory Auditor
Analyze the role of the Certified Accountant and the Statutory Auditor in the company and in the Company.

Syllabus

1. ETHICS AND DEONTOLOGY IN PROFESSIONS
1.1. Concepts
1.2. The Professional Organizations

2. ETHICS AND DEONTOLOGY OF CERTIFIED ACCOUNTANTS (CC)
2.1. Rules for Registered Members of the Order of Certified Accountants
2.2. Code of Ethics and Ethics of Certified Accountants
2.2.1. The Deontological Principles
2.2.2. Professional Responsibility and Competence
2.2.3. Written Agreement and Confidentiality
2.2.4. Duties and Rights
2.2.5. Conflicts of Interest
2.2.6. Incompatibilities
2.2.7. Fees
2.2.8. Loyalty between CC
2.3. The Statute of the Order of Certified Accountants
2.3.1. OCC presentation
2.3.2. Function Exercises
2.3.3. View Profile
2.3.4. Accounting / Professional Societies
2.3.5. Organization
2.3.6. Elections and Referendums
2.3.7. Rights and duties
2.3.8. subject
2.4. The Quality Control

3. ETHICS AND DEONTOLOGY OF OFFICIAL AUDITORS (ROC)
3.1. Code of Ethics and Professional Deontology of the ROC
3.1.1. Principles of ethics
3.1.2. Advertising and information
3.1.3. Duties
3.1.4. Other rules to be observed in the exercise of the profession
3.1.5. Disciplinary responsibility
3.2. The Statute of the Order of Chartered Accountants
3.2.1. Organization and professional scope
3.2.2. Professional Status
3.2.3. Access to the profession

4. IFAC CODE OF ETHICS
4.1. Objectives
4.2. Application
4.3. Fundamental principles

Demonstration of the syllabus coherence with the UC intended learning outcomes

• Theoretical classes: Use of expository method, to introduce the theoretical concepts and the participative method for reflection on the contents
• Practical classes: Use of expository and participatory methods to solve cases.

Assessment methodologies and evidences

0.35 x mini test note + 0.65 x test note
The minimum mark in the test and mini test is 10 points.