CPA Ethics and Governance case studies
CPA Ethics and Governance · Put your knowledge to work in context.
Ethics and Governance is a subject area within the CPA Program, the professional qualification pathway offered by CPA Australia. CPA Australia's own website describes the CPA Program as being made up of four compulsory subjects and two electives. The CPA Ethics and Governance case studies are 5 cases and about 2,946 words.
1The $320,000 Systems Job at Karrinya Aged Care
Priya Raman is the engagement partner on the audit of Karrinya Aged Care Ltd, a private operator with 60 million revenue. The audit fee is 150,000 and Priya has signed the audit opinion for eight consecutive years.
570 words, about 3 min2The Covenant and the June Invoices at Waratah Logistics
Daniel Okafor is a CPA with 14 months' experience as financial controller of Waratah Logistics, a private company with a 40 million term loan. The loan covenant requires EBITDA of at least 8.0 million; the draft result is 7.6 million.
542 words, about 3 min3Founder Control at Koori Analytics
Koori Analytics Ltd is a founder-led data company preparing to list on the ASX. After listing, the founder Amira Haddad will hold 52% of the ordinary shares plus a class of ten-vote shares giving her 78% of voting power.
546 words, about 3 min4Harlow Industries' Audit and Risk Committee
Harlow Industries Ltd is an ASX-listed manufacturer with 900 million revenue. Its audit and risk committee has three members: the committee chair, who was Harlow's CFO until 18 months ago; a non-executive director with a marketing background who has declined the financial-literacy briefing; and a director who has served on the board for 11 years.
540 words, about 3 min5Talbot Foods' Carbon-Neutral Claims
Talbot Foods Ltd is an ASX 200 food manufacturer. Its 2024 sustainability report says the company is 'on track for carbon neutral by 2030' and is 'powered by 100% renewable electricity', based on purchased renewable-energy certificates and $2 million of accredited offsets.
748 words, about 4 min