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| DROI0931-1 | Deontology and independence
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| Duration : | 20h Th |
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| Number of credits : |
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| Lecturer : | Henri Olivier |
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Language(s) of instruction :
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| French language |
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Organisation and examination :
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| Teaching in the second semester |
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Course contents :
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| * The course is divided in five chapters:
- General principles of ethics for professional accountants; oversight and discipline bodies
- Principle of independence and standards applicable to auditors
- Confidentiality and professionnal secrecy (including legal rules on the fight against money laundering)
- Specific rules on ethics ( contacts with clients, with colleagues, liabililty, etc.)
- Quality assurance regimes
* Legal rules and standards discussed are:
- The IESBA Code of Ethics
- Royal Decrees on ethics for IRE and IEC
- Rules in the Company Code applicable to the statutory auditor
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Learning outcomes of the course :
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| The aim of the course is to allow students to solve ethical conflicts that professional accountants and auditors are facing |
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Prerequisites and co-requisites/ Recommended optional programme components :
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Planned learning activities and teaching methods :
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| During the year, students are asked to write two papers conisisting in a critical analysis of a scientifical paper on an ethical issue. These papers are mandatory; The notes are included in the final grading. |
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Mode of delivery (face-to-face ; distance-learning) :
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| Face-to-face |
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Recommended or required readings :
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| Powerpoint presentations and advised readings are available on lol@ |
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Assessment methods and criteria :
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| The two papers mentioned above are preconditions to be admitted to the final exam. The exam will be oral. |
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Work placement(s) :
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Organizational remarks :
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Contacts :
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