Class Ethics and Professional Deontology

Following the numerous accounting frauds, such as Enron and Parmalat, and the discrediting of accounting processes, the knowledge of ethical and statutory principles has been seen as a condition of public recognition of the value of the accounting. The Order of Certified Accountants (OCC) therefore includes in the certification of accountants the evaluation of the knowledge of ethical principles, without which accounting develops in accordance with the law of the jungle.

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1. Introduction 1.1. Notions and Concepts of Ethics and Deontology 1.2. Teleological and deontological ethics. 1.3. Ethical and professional codes. 1.4. The professional organizations.   2. The statutes of the OCC and the Code of Ethics 2.1. Statutory and deontological principles . 2. 2. Functions of the CC. 2.3. Modes of exercise of the profession 2.4. The structure of the OCC. 2.5 The rights of the CC 2.6. The duties of the CC 2.7. Publicity 2.8. Privacy Policy 2.9. Duties of loyalty between the OCC 2.10.The CC obligations vis-à-vis the State 2.11. Disciplinary responsibility 2.12. Incompatibilities and conflicts of interest 2.13. Fees   3. The analysis of irregular accounting practices

1. Theoretical-practical classes with the use of the recent information and communication technologies. Given the class size, lectures will be as interactive as possible and include demonstrations, video clips and brief assignments in which students should expect to participate. 2. Continuous assessment and final exam. 2.1. Continuous evaluation: Participation (10%); Tests (60%); Oral Presentation (30%). 2.2. Final exam: 100%

Bandeira, A. M. Macedo, A. Ribeiro, J. C. 2021. Ética e Deontologia em Contabilidade. Coimbra, Almedina. ISBN 978-972-40-9743-5 Renato Correia. 2023. Ética e Deontologia Preparação para o Exame da OCC. Sintra: Rei dos Livros. ISBN 9789895650798 Decreto-Lei nº 139/2015, de 7 de Setembro. IFAC. 2014. Handbook of the Code of Ethics for Professional Accountants. New York: International Federation of Accountants.ISBN 978-1-60815-174-5