Revision Kit for New updated
CPA Australia © edition for
exams in 2023
CPA Program
Ethics and Governance
For exams in 2023
,REVISION KIT
FOR CPA AUSTRALIA
CPA PROGRAM
ETHICS AND GOVERNANCE
, Third edition November 2022
A note about copyright
ISBN 9781 5097 0296 1 Dear Customer
eISBN 9781 5097 0343 2
What does the little © mean and why does it matter?
British Library Cataloguing-in-Publication Data Your market-leading BPP books, course materials and
A catalogue record for this book is available from the e-learning materials do not write and update themselves.
British Library. People write them: on their own behalf or as employees of
an organisation that invests in this activity. Copyright law
protects their livelihoods. It does so by creating rights
Published by over the use of the content.
BPP Learning Media Ltd
Breach of copyright is a form of theft – as well as being a
BPP House, Aldine Place
criminal offence in some jurisdictions, it is potentially a
London W12 8AA
serious breach of professional ethics.
www.bpp.com/learningmedia
With current technology, things might seem a bit hazy but,
basically, without the express permission of BPP Learning
Printed in the United Kingdom by
Media:
Ricoh UK Limited
Unit 2 Photocopying our materials is a breach of copyright
Wells Place
Merstham Scanning, ripcasting or conversion of our digital
RH1 3LG materials into different file formats, uploading them to
facebook or emailing them to your friends is a breach
of copyright
Your learning materials, published by BPP Learning You can, of course, sell your books, in the form in which
Media Ltd, are printed on paper obtained from you have bought them – once you have finished with them.
traceable sustainable sources. (Is this fair to your fellow students? We update for a
reason.) But the e-products are sold on a single user
licence basis: we do not supply 'unlock' codes to people
who have bought them second-hand.
All rights reserved. No part of this publication may be
reproduced or transmitted in any form or by any And what about outside the UK? BPP Learning Media
means or stored in any retrieval system, electronic, strives to make our materials available at prices students
mechanical, photocopying, recording or otherwise can afford by local printing arrangements, pricing policies
without the prior permission of the publisher. and partnerships which are clearly listed on our website. A
tiny minority ignore this and indulge in criminal activity by
illegally photocopying our material or supporting
© organisations that do. If they act illegally and unethically in
BPP Learning Media Ltd 2023 one area, can you really trust them?
ii Ethics and Governance
, Contents
Page
Introduction v
How to use this Revision Kit vi
Learning Objectives viii
Exam technique xii
Computer-based testing (CBT) xiii
Q A
Module 1 Accounting and society
Multiple choice questions 3 75
Module 2 Ethics
Multiple choice questions 9 77
Module 3 Governance concepts
Multiple choice questions 24 82
Module 4 Governance in practice
Multiple choice questions 40 89
Module 5 Corporate accountability
Multiple choice questions 47 92
Constructed response questions 59 99
Case study questions 65 117
Introduction iii
CPA Australia © edition for
exams in 2023
CPA Program
Ethics and Governance
For exams in 2023
,REVISION KIT
FOR CPA AUSTRALIA
CPA PROGRAM
ETHICS AND GOVERNANCE
, Third edition November 2022
A note about copyright
ISBN 9781 5097 0296 1 Dear Customer
eISBN 9781 5097 0343 2
What does the little © mean and why does it matter?
British Library Cataloguing-in-Publication Data Your market-leading BPP books, course materials and
A catalogue record for this book is available from the e-learning materials do not write and update themselves.
British Library. People write them: on their own behalf or as employees of
an organisation that invests in this activity. Copyright law
protects their livelihoods. It does so by creating rights
Published by over the use of the content.
BPP Learning Media Ltd
Breach of copyright is a form of theft – as well as being a
BPP House, Aldine Place
criminal offence in some jurisdictions, it is potentially a
London W12 8AA
serious breach of professional ethics.
www.bpp.com/learningmedia
With current technology, things might seem a bit hazy but,
basically, without the express permission of BPP Learning
Printed in the United Kingdom by
Media:
Ricoh UK Limited
Unit 2 Photocopying our materials is a breach of copyright
Wells Place
Merstham Scanning, ripcasting or conversion of our digital
RH1 3LG materials into different file formats, uploading them to
facebook or emailing them to your friends is a breach
of copyright
Your learning materials, published by BPP Learning You can, of course, sell your books, in the form in which
Media Ltd, are printed on paper obtained from you have bought them – once you have finished with them.
traceable sustainable sources. (Is this fair to your fellow students? We update for a
reason.) But the e-products are sold on a single user
licence basis: we do not supply 'unlock' codes to people
who have bought them second-hand.
All rights reserved. No part of this publication may be
reproduced or transmitted in any form or by any And what about outside the UK? BPP Learning Media
means or stored in any retrieval system, electronic, strives to make our materials available at prices students
mechanical, photocopying, recording or otherwise can afford by local printing arrangements, pricing policies
without the prior permission of the publisher. and partnerships which are clearly listed on our website. A
tiny minority ignore this and indulge in criminal activity by
illegally photocopying our material or supporting
© organisations that do. If they act illegally and unethically in
BPP Learning Media Ltd 2023 one area, can you really trust them?
ii Ethics and Governance
, Contents
Page
Introduction v
How to use this Revision Kit vi
Learning Objectives viii
Exam technique xii
Computer-based testing (CBT) xiii
Q A
Module 1 Accounting and society
Multiple choice questions 3 75
Module 2 Ethics
Multiple choice questions 9 77
Module 3 Governance concepts
Multiple choice questions 24 82
Module 4 Governance in practice
Multiple choice questions 40 89
Module 5 Corporate accountability
Multiple choice questions 47 92
Constructed response questions 59 99
Case study questions 65 117
Introduction iii
