A code of ethics for members 15
A distinctive ethos or culture 16
A high degree of autonomy and independence 14
A systematic body of theory and knowledge 12
Abuse of market power-- Both civil and criminal 250
Accountant and effective governance 140
Accounting For The Levels Of Emissions 357
Accounting work environment 26
Acting with Sufficient Expertise (s. 230) 85
Addressing Threats 73
Agency issues and costs [KC3.12, 3.13] 133
Agency theory [KC3.11, 3.14] 132
Agreements (collusion) between (horizontal) competitors 253
American Accounting Association model 108
An extensive education process 13
An ideal of service to the community 13
APES GN 40 Ethical conflicts in the workplace- considerat 106
APES110 62
APESB 18
Application of professional judgment 16
Approvals procedures 257
Assurance Engagements 93
ASX 178
Attributes of a profession 12
Audit and Review Engagements 90
auditing the financial statements 226
Auditors 150
Board chair 144
Board Power 130
brand and reputation 300
Bribery 273
Capability consideration 37
CEO powers 131
Climate Change Accounting Techniques 356
Commissions and Soft-Dollar Benefits 78
Committees of the Board [KC3.3] 146
Company secretaries and their duties 128
compliance with the corporations act 225
Confidentiality 65
Conflicts of Interest (ss. 210, 310) 74
Consumer and customer 258
Co-regulatory process 10
Corporate Governance 138
Corporate Governance And Climate Change 359
Corporate governance framework 141
corporate social responsibility 308
Credibility of the profession 34
CSR Theory 136
Custody of Client Assets (s. 350) 88
Deontological 56
Director independence 127
Directors and their duties 119
Diversity [KC4.11] 216
Duty to Act in Good Faith in the Corporation’s Best Interests 120
Duty to Act with Care and Diligence 122
Duty to Avoid Conflict of Interest 119
Duty to Exercise Powers for Proper Purpose 120
Duty to Prevent Insolvent Trading 123
Duty to Remain Informed about Company Operations 122
Duty to Retain Discretionary Powers 121
economic sustainability [KC5.8] 321
Economy and law 238
Egoism 53
elements of financial reporting 294
Enlightened self-interest 4
enlightened self-interest 313
environmental sustainability 319
Ethical challenges within the accounting profession 46
Ethical decision-making model 105
Ethical obligation—employee governance 246
Ethical theories 51
Ethics overview 44
Evaluating Threats 71
executive remuneration and performance [KC4.2] 218
Expending ethics to companies from communicating
external benefits 282
through csr reporting: the relationship between csr and 302
externalities,
the corporate potential government intervention and the
cost of capital 309
role of accounting [KC5.11]
Factors influencing decision making 100
family-owned businesses, and small and medium-sized
187
enterprises
Financial Advice Environment 30
focus on short-term results 296
Fundamental principles 63
global financial crisis 298
Global push for improved governance [KC3.1] 158
Governance and performance 140
governance issues in the non-corporate sector 231
guidelines and non-mandatory reporting 336
Ideals of accounting: 6
Identifying Threats 69
Impact of ethical or unethical decisions 43
Importance of governance 139
incentives tying sustainability issues to maximising the
299
value of the organisation and shareholder wealth
independence of the chair of the board 230
Inducements, Including Gifts and Hospitality (ss. 250, 340 79
Information and media 266
institutional theory 316
integrity 63
International approach to governance 161
introduction to the key concepts 324
Key feature of Corporations 116
Legal compliance and governance [KC4.6] 241
Legal system and corporation 237
linking environmental, economic and social
322
sustainability
Management 155
Market manipulate 270
Market manipulate 270
Market-based systems: [KC3.7] 161
Mergers and acquisitions 252
mitigating the risk of financial failure 208
Moral Agency 58
nomination committee 147
Normative theories 51
not-for-profit organisations 188
Not-for-Profit Sector Environment 31
Objectivity 64
obligations to employees 242
OECD [KC3.5] 171
organisational legitimacy [KC5.2, 5.3, 5.4] 315
Other Initiatives 347
Overview of APES110 60
Part 2/3 applying the code 74
PART 4 auditing, review and other assurance engagement 88
perceived corporate responsibilities and accountability 305
Phoenix company 276
Ponzi schemes 276
Preparation and Presentation of Information (s. 220) 84
Pressure to Breach Fundamental Principles (s. 270) 86
Private or Business Sector Environment 27
Profession 8
Professional 10
Professional Appointments (s. 320) 86
Professional Behaviour 65
Professional Competence and Due Care 64
Professional Discipline 20
Professional ethics 43
Professionalism and entrepreneurship 6
Proprietary companies 117
protecting financial markets and value in corporations 265
Protecting the financial market 269
protecting the goods and services market 247
Public companies 117
Public interest vs self-interest 3
public sector enterprises 191
Public Sector Environment (not public practice!) 30
Rating agency 268
Regulating anti-competitive conducts: 250
Regulators [KC3.4] 150
Relationship-based systems: Asian approach [KC3.9, 3.10] 166
Relationship-based systems: European approach [KC3.8] 163
relevance and faithful representation 296
Remuneration Committee 147
remuneration committee 147
Remuneration, Incentives, Fees and other Forms of Paym 77
Representat-ion 277
Resale price maintenance -civil penalty [KC4.7] 256
Responding to Non-compliance with Laws and Regulations 81
Responsible decision making 3
Restoring credibility 36
reviews of audit quality and audit regulation 227
risk management 229
Risk Management Committee 150
risk management incentives [KC5.10] 301
Rogue trading 275
role of markets 265
Roles in public practice 26
Scope of reporting 294
Second Opinions (s. 321) 87
selection, monitoring, evaluation and cessation of board 211
Self-regulation 9
Shareholder power 129
Shareholders [KC3.6] 141
Social impact of accounting 32
social sustainability [KC5.6] 320
socially responsible investments 302
Special Purpose Financial Statements (ss. 800, 990) 89
Specific Australia changes since 2001 160
Stakeholder [KC3.15] 152
Stakeholder Theory 135
stakeholder theory 314
Stewardship theory 132
Summary of Board Functions and Responsibilities 145
Teleological Theory 52
The accounting work environment 48
The board [KC3.2] 144
the board of directors’ responsibility for sustainability
323
and organisational initiatives
The conceptual framework 68
the entity assumption [KC5.13] 297
The existence of a governing body 17
The International Response To Climate Change Risk
355
[KC5.7]
The philosophical ethical decision-making model 107
the practice of discounting future cash flows 295
The profession’s regulatory process 18
The public interest-ethics in practice 61
The Quality Assurance Process 19
the representational role of institutional investors 279
the role of market regulators 266
Theories of corporate governance 131
Transaction Cost Theory 135
Trust and profession 11
UK FRC 197
Uncon-scionable conduct [KC4.4] 261
Unilateral restrictions on supply (exclusive dealing)--civil 255
Utilitarianism 54
- Limitation 55
Virtue ethics 58
what is measurable? [KC5.12] 325
what is required? (mandatory reporting) 330
Whistleblow protection 283
