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This capstone course consolidates ethical knowledge by applying professional standards, codes, and principles to complex, real-world scenarios. Through high-profile Australian and global case studies, participants analyse ethical failures and successes, practise structured ethical decision-making, and develop the confidence to respond appropriately to dilemmas encountered in professional practice. The course emphasises practical judgement, professional scepticism, and accountability in daily decision-making.

This course examines ethical issues in documentation and record-keeping that accountants, tax agents, and BAS agents face in practice. It focuses on integrity in preparing and maintaining records, with particular attention to post–period-end adjustments, backdating, and document creation after the fact. Through practical scenarios and case studies, participants learn how to manage client pressure while complying with professional and legal obligations.

This course equips partners, principals, and managers with the leadership frameworks, systems, and judgment required to embed ethics in everyday management practice. It explores how ethical behaviour is shaped through tone at the top, governance structures, quality management systems, and people frameworks, rather than relying solely on individual intent. Participants examine real-world ethical dilemmas, regulatory interactions, and organisational failures to understand how ethical risks arise and escalate in professional services environments. The course emphasises practical, defensible decision-making that supports ethical culture, regulatory compliance, and long-term trust.

This course examines the ethical obligations that apply specifically to tax agents and BAS agents when providing taxation services. It focuses on honesty, integrity, professional judgment, and ethical boundaries in tax advice, using practical scenarios and real-world Australian examples to illustrate how ethical standards apply in day-to-day engagements.

This professional development course explores the distinctions and overlaps between ethical obligations and legal compliance for accounting professionals. Through structured lessons and real-world examples, it examines situations in which merely following the law may not meet the higher ethical standards expected of the accounting profession. The focus is on the “grey areas” – scenarios in tax and accounting services where ethical standards exceed legal minimums. Participants will learn practical tools for ethical decision-making, emphasising the public interest and the impacts of their choices on stakeholders. The course is organised into lessons and topics, with a final assessment to reinforce learning.

This course provides an in-depth overview of income that is not subject to income tax in Australia. Participants will learn how exempt income is defined and treated under Australian tax law, explore common types of exempt income (such as certain government payments and benefits), and understand how these amounts differ from assessable income and other non-taxable receipts.

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This course provides a comprehensive overview of Australia’s Fringe Benefits Tax (FBT) system for beginners. It explains what FBT is, why it exists, how it is calculated, and the various types of fringe benefits and exemptions. By exploring real-world examples and case studies, learners will understand how FBT applies to common employment benefits and how employers can manage and reduce their FBT liabilities.

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This course introduces professional ethics for accountants, focusing on the key principles outlined in the APES 110 Code of Ethics for Professional Accountants. It covers the fundamental duties of integrity, objectivity, professional competence and due care, confidentiality, and professional behaviour, using real-world scenarios to illustrate ethical decision-making in practice.

This course provides a practical and comprehensive overview of the Goods and Services Tax (GST) in Australia for professional users. It explains how GST operates, how to determine the correct GST treatment of supplies, and how to manage registration, invoicing, reporting, and higher-risk areas such as property and cross-border transactions.

Open to access this content

Open to access this content

Open to access this content

Open to access this content

Open to access this content

Open to access this content

Open to access this content