Accounting standards, compliance requirements of standards issued by NASB, IASB and IFAC.

International financial reporting standards (IFRS), the concept and types of ethics. Principles and

application of professional ethics. Decision in ethics, ethical threats and safeguards. Social and

environmental issues in ethics. Corporate governance – nature, scope and significance; Corporate

social responsibilities- concepts and scope. Identify ICAN and ANAN professional Code of

Conduct and Guide for members. Case study.

Level of Study: 500 Level