CourseOutline HETA231 1 Jul Dec2023 CW V1 24072023

BOSTON CITY CAMPUS
COURSE OUTLINE
Ethics in Accountancy
(HETA231-1)
Assessment Strategy: AS5
July - December 2023
About the Institution

Boston City Campus (Pty) Ltd, Reg. No. 1996/013220/07, is registered with the Department of Higher
Education and Training (DHET), as a private higher education institution, No. 2003/HE07/002, in terms
of Section 54(1)(c) of the Higher Education Act, 1997 (Act No 101 of 1997), and Regulation 16(4)(a) of
the Regulations for the Registration of Private Higher Education Institutions, 2002.
Disclaimer
This Course Outline forms part of the ‘Boston Student Rules and Regulations’ and is accurate at the
time of publication. Boston City Campus (Pty) Ltd reserves the right to alter any of the content due to
changes in regulations, market requirements and other reasons.
Website: www.boston.co.za
1 CourseOutline-HETA231-1-Jul-Dec2023-V1-SK-07122023
CONTENTS
1. COURSE INTRODUCTION 4
1.1 Overview
1.2 The Module
1.3 Notional Hours
1.4 Introduction to SAQA, QCs and the NQF
2. CRITICAL OUTCOMES OF THE LEARNING PROGRAMME 7
3. TEACHING, LEARNING AND ASSESSMENT 10

3.1 Learning Philosophy
3.2 Learning Methodology
3.3 Assessment Strategies and Types of Assessments
3.3.1 Self-Assessment and Recommended Reading
3.3.2 Report Writing
3.3.3 True-False Tests
3.3.4 Open-Book Test/Assignment
3.3.5 Multiple-Choice Question Examination
3.3.6 Student-Centred Interaction
3.3.7 Sample Assignment and Examination Papers and Memoranda
3.4 Feedback to Students
4. STUDENT ACCESS TO IT, LIBRARY AND OTHER RESOURCES 15

4.1 Distance Learners and Support Centres
4.2 Hours of Operation
4.3 Head Office Resource Centre
5. COMMUNICATION AND SUPPORT 17

5.1 Student Support
5.2 General and Administrative Support (Administrative – Not course related)
5.3 Academic Support (Course related – Not administrative)
5.4 Student Wellness
5.5 Summary of Contact Procedure
6. REQUIREMENTS TO COMPLETE THE MODULE SUCCESSFULLY 21

6.1 General
6.2 Comments on the Study Guide and/or Prescribed Textbook
6.3 Prescribed Course Material
6.4 Recommended Reading
6.5 Additional Teaching and Learning Activities
7. MODULE STRUCTURE AND ASSESSMENT SPECIFICS 23

7.1 Module Structure
7.2 Formative Assessments
7.3 Summative Assessments
8. GRADE REQUIREMENTS 25
8.1 General
8.2 Summative Assessment (Examination) Entry Requirements
8.3 Requirements for Promotion and Distinction
8.4 Supplementary Assessments
9. STUDY PROCEDURE AND GUIDELINES FOR COMPLETING ASSESSMENTS 26
10. PLAGIARISM 26
10.1 Copyleaks
11. CONCLUSION 28
ANNEXURES:
A. EXPLANATION OF ACTION VERBS REQUIRED FOR COMPLETING ASSESSMENTS 29
B. PROPOSED STUDY PROGRAMME 30
C. BREAKDOWN OF PRESCRIBED COURSE MATERIAL 46
D. ACADEMIC CALENDAR FOR 2023 47
E. PLAGIARISM INFORMATION SHEET 56
F. FORMATIVE ASSESSMENT 1 61
G. SAMPLE FORMATIVE ASSESSMENT 1 70
H. SAMPLE FORMATIVE ASSESSMENT 1: MEMORANDUM 75
I. FORMATIVE ASSESSMENT 2 91
J. SUMMATIVE ASSESSMENT 2 101
K. SAMPLE SUMMATIVE ASSESSMENT 1 106
L. SAMPLE SUMMATIVE ASSESSMENT 1: MEMORANDUM 111
1. COURSE INTRODUCTION
1.1 Overview
Welcome to the Ethics in Accountancy (HETA231-1) module. This Course Outline is intended
to assist students by providing a detailed support document to help you with navigating this
specific module.
Students are regarded as adult learners who are self-motivated and are treated as such.
Boston places students at the centre of the learning process, emphasising learning as an
“individual act”, thus students take full responsibility for their own learning. Educators will
facilitate learning to enable students to achieve the learning outcomes required in each
module.
Ethics in Accountancy (HETA231-1):

Ethics in Accountancy provides students with the theoretical underpinnings of the field of
ethics in accountancy, given the challenges and issues relating to ethics and ethical conduct
as experienced in the accounting profession in South Africa. The purpose of this module is
two-fold: first, to provide background relating to spheres of ethics and, second, to utilize
ethical reasoning as a tool for professional accountants faced with ethical
dilemmas. Different spheres of ethics including personal ethics, business ethics and
professional ethics are uncovered. In accountancy, the student must consider making
ethical decisions and adhering to applicable legal requirements. Therefore, this module is
intertwined with and refers to external sources such as corporate governance including King
IV, Auditing Profession Act and Companies Act. This enables the student to understand
ethical theories and concepts to advise, act and respond to ethical dilemmas.
1.2 The Module
This module is part of a learning programme or qualification that is registered by the South
African Qualifications Authority (SAQA) on the Higher Education Qualifications Sub-
Framework (HEQSF), which is a sub-framework of the National Qualifications Framework
(NQF) and is structured as follows.
• Module name: Ethics in Accountancy (HETA231-1)

• Learning type: Core
• Course level: 6
• Module credits: 14
• Notional hours: 140
1.3 Notional Hours
The South African Qualifications Authority (SAQA) introduced the model of credits related to
notional hours as part of Outcomes-Based Education (OBE). Notional hours are defined as the
amount of time it takes the average student to achieve the learning outcomes as defined for
each course. The model of notional hours prescribes for this 14-credit module, the notional
hours will be 140.
Notional hours can consist of any combination of the following activities: reading, tasks or
self-evaluation exercises, listening or viewing of tapes and videos, attendance of tutorial or
lecture sessions, participation in discussions or online forums, undertaking experiential or
collaborative learning, completing assignments and research work, conducting interviews,
and preparing for and sitting of examinations. It is important to note that this model considers
workload from a student’s perspective and how much time it would take the average student
to comprehend the knowledge, skills, attitudes and values that are embodied in a particular
course (Kilfoil, 2009)1.
Within Annexure B of each Course Outline is a detailed Proposed Study Programme to assist
students with the planning of their studies according to a specific academic workload model,
to ensure success in meeting the required learning objectives and activities within the
required timelines as stipulated in the Academic Calendar (Annexure D).
1.4 Introduction to SAQA, QCs and the NQF
Who is the South African Qualifications Authority (SAQA)?
In terms of the NQF Act 67 of 2008, the South African Qualifications Authority (SAQA) is a
juristic person, given a legal personality by law. SAQA has a Board, whose members are
appointed by the Minister of Higher Education and Training. Identified stakeholders in
education, training and related support practices, nominate these members. SAQA's role is
to:
• Advance the objective and oversee the further development of the NQF;
• Coordinate with the Quality Councils, three sub-frameworks of the NQF; and
• Regulate professional bodies.
In terms of qualifications and professional bodies, SAQA must:

• Develop and implement policy and criteria, after consultation with the QCs, for the
development, registration and publication of qualifications and part-qualifications.
• Develop policy and criteria, after consultation with the QCs, for assessment,
recognition of prior learning and credit accumulation and transfer.
• Develop and implement policy and criteria for recognising a professional body and
registering a professional designation.
What are Quality Councils (QCs)?
Quality Councils (QCs) are sector-based structures responsible for the development and
quality assurance of qualifications on the NQF. There are three QCs for the three main sectors,
namely:
• General and Further Education and Training;
• Higher Education; and
• Trades and Occupations.
The three QCs are:

• UMALUSI, the QC for General and Further Education and Training, which encompasses
schools, and public and private TVET Colleges.
1
Kilfoil. W.R. 2009. Credits, Notional Hours and Workload. [Web Access] http://www.unisa.ac.za/ [Access Date:
27 June 2011].
• The Council on Higher Education (CHE), the QC for Higher Education and concerns
itself with universities and private higher education institutions.
• The Quality Council for Trades and Occupations (QCTO), the QC for occupations, which
deals with workplace learning and skills development. Such an example is a
learnership.
What is the National Qualifications Framework?
The National Qualifications Framework (NQF) is a comprehensive system for the

classification, registration, publication and articulation of quality assured national
qualifications. The NQF is the set of principles and guidelines that enables national recognition
of acquired skills and knowledge, thereby ensuring an integrated system that encourages life-
long learning.
NQF Objectives
The objectives of the NQF, as outlined in the NQF Act 67 of 2008, are as follows:
• To create an integrated national framework for learning achievements;
• To facilitate access to, and mobility and progression within, education, training and
career paths;
• To enhance the quality of education and training;
• To accelerate the redress of past unfair discrimination in education, training and
employment opportunities; and
• To contribute to the full personal development of each citizen/learner and the socio-
economic development of the nation at large.
What Does the NQF Look Like?
The NQF is organised as a series of levels of learning achievement, arranged in ascending
order from one to ten. A statement of learning achievement, known as a level descriptor,
describes each level on the NQF. A level descriptor provides a broad indication of learning
achievements or outcomes that are appropriate to a qualification at that level. The content
of the level descriptors are developed and determined by SAQA, in agreement with the three
QCs.
2. CRITICAL OUTCOMES OF THE LEARNING PROGRAMME
The generic, cross-curricular outcomes of a programme supports all aspects of the learning
process, and a disciplinary specialist within Boston’s Faculty formulates them.
The table below provides information about the critical cross-field outcomes, an explanation
thereof, the associated assessment criteria, and their alignment with the appropriate NQF
standards, which inform all of the teaching and learning within this module.
This ensures that the intended purpose of the qualification is realised with the intended type
of graduate by providing:
• A well-rounded, broad education.
• Knowledge that emphasises the theory and methodology of disciplines in the
professional context.
• Principles and theory that are emphasised as a basis for entry into professional
practice, in a wide career range.
NQF LEVEL DESCRIPTORS:
Description NQF 5 NQF 6 NQF 7 NQF 8

SCOPE OF KNOWLEDGE Demonstrate an informed Detailed knowledge of main areas in Integrated knowledge of the central areas Demonstrate knowledge of and
understanding of the core areas of one or more fields. An of one or more fields. The ability to apply engagement in an area at the forefront of
one or more fields… an informed understanding and the ability to and evaluate the key terms, concepts, a field. An understanding of the theories,
understanding of the key terms, apply the key terms, concepts, facts, facts, principles, rules and theories of that research methodologies, methods and
concepts, facts, general principles, principles, rules and theories to field. techniques relevant to the field, discipline
rules and theories of that field. unfamiliar but relevant contexts. or practice. Understand how to apply such
knowledge in a particular context.
KNOWLEDGE LITERACY Demonstrate awareness of how Demonstrate an understanding of Demonstrate an understanding of Demonstrate the ability to interrogate
knowledge or a knowledge system different forms of knowledge, knowledge as contested and the ability to multiple sources of knowledge in an area
develops and evolves within the schools of thought and forms of evaluate types of knowledge and of specialisation and to evaluate
area of study or operation explanation within a specific study explanations typical within the area of knowledge and processes of knowledge
area, and an awareness of study. production.
knowledge production processes.
METHOD AND PROCEDURE Demonstrate the ability to select Demonstrate an ability to evaluate, Understanding of range of methods of Understanding of the complexities and
and apply standard methods, select and apply appropriate enquiry in a field, and their suitability to uncertainties of selecting, applying or
procedures and techniques to a methods, procedures and specific investigations, and the ability to transferring appropriate standard
particular field, and to plan and techniques in investigation or select and apply a range of methods to procedures, processes or techniques to
manage such implementation. application of processes within a resolve problems or introduce change unfamiliar problems in a specialised field.
defined context. within a practice.
PROBLEM SOLVING Ability to identify, evaluate and Ability to identify, analyse and solve Ability to identify, analyse, evaluate, Ability to use a range of specialised skills
solve defined, routine and new problems in unfamiliar contexts, critically reflect on and address complex to identify, analyse and address complex
problems within a familiar context. gathering evidence and applying problems, applying evidence-based or abstract problems drawing
Ability to apply solutions based on solutions based on evidence. solutions and theory-driven arguments. systematically on the body of knowledge
relevant evidence, demonstrating and methods appropriate to a field.
an understanding of the
consequences.
ETHICS AND PROFESSIONAL PRACTICE Ability to take account of, and act Demonstrate an understanding of Ability to take decisions and act ethically Ability to identify and address ethical
in accordance with, prescribed the ethical implications of decisions and professionally and the ability to justify issues based on critical reflection on the
organisational and professional and actions within an organizational those decisions drawing on appropriate suitability of different ethical value
ethical codes of conduct. or professional context. ethical values. systems to specific contexts.
ACCESSING, PROCESSING, MANAGING Ability to gather information from Ability to evaluate different sources Ability to develop appropriate processes of Ability to critically review information
INFORMATION a range of sources and to select of information and to select information gathering for a given context gathering, synthesis of data, evaluation and
information appropriate for the information appropriate for the of use, and the ability to independently management processes in specialised
task. task and to apply well-developed validate the sources of information and contexts in order to develop creative
processes of analysis, synthesis and evaluate and manage information. responses to problems and issues.
evaluation of that information.
PRODUCING AND COMMUNICATING Ability to communicate Ability to present and Ability to develop and communicate his Ability to present and communicate
INFORMATION information reliably, accurately communicate complex information or her ideas and opinions in well- formed academic, professional or occupational
and coherently, using conventions reliably and coherently using arguments, using appropriate academic, ideas and texts effectively to a range of
appropriate to the context… an appropriate academic and professional and occupational discourse. audiences, offering creative insights,
understanding of and respect for professional or occupational rigorous interpretations and solutions to
the conventions around conventions. problems and issues appropriate to the
intellectual property, copyright context.
and plagiarism
CONTEXT AND SYSTEMS Ability to operate in a range of Ability to make decisions and act Ability to manage processes in unfamiliar Ability to operate effectively within a system,
familiar and new contexts, appropriately in familiar and new and variable contexts, recognising that or manage a system based on an
demonstrating an understanding contexts, demonstrating an problem solving is context and system understanding of the roles and relationships
of different systems, their parts understanding of the relationship bound between elements within the system.
and the relationships between between systems and how one
these parts. impacts on another.
MANAGEMENT OF LEARNING Ability to evaluate his or her Ability to evaluate performance Ability to identify, evaluate and address his Ability to apply, in a self-critical manner,
performance and the performance against given criteria, and or her learning needs in a self-directed learning strategies which effectively
of others; and to take appropriate accurately identify and address his manner and to facilitate a collaborative address his or her professional and
actions where necessary and to or her task- specific learning needs learning process. ongoing learning needs and the
take responsibility for his learning in a given context. And to provide professional and ongoing learning needs
within a structured learning support for others where of others.
process. appropriate.
ACCOUNTABILITY Ability to take account for his or Ability to work effectively in a team Ability to take full responsibility for his or Ability to take full responsibility for his or
her actions, to work effectively or group and take responsibility for her work, decision making and use of her work, decision-making and use of
with and respect others and to his or her decisions and the actions resources… and limited accountability for resources, and full accountability for the
take supervisory responsibility in a of others in well-defined contexts. the decisions of others in varied or ill- decisions and actions of others where
well- defined context. defined contexts. appropriate.
3. TEACHING, LEARNING AND ASSESSMENT
3.1 Learning Philosophy
As an accredited and registered private higher education institution, Boston is committed to the
implementation of Outcomes-Based Education (OBE), and as such the learning and assessment
approach and methodology that facilitate the appropriate execution thereof.
Boston views learning as a complex interaction between students’ personal purpose, which is to
improve their knowledge and ability, their prior knowledge and disposition, and requirements for
specific subject matter enquiry. Therefore, Boston subscribes to an approach that learning:
• Should be action-orientated and communicative

• Is not transferred but constructed
• Is the making of meaning and could be propositional or presentational
• Is a process shaped by learning perspectives and learning schemes
• Occurs through refinement and elaboration
• Should be authentic and true, instrumental, communicative and reflective
• Should be active and based on a reflective decision to act
• Should result in an acquisition of instrumental and communicative competence via critical
reflection and self-reflection on assumptions.
3.2 Learning Methodology
Teaching and learning at Boston is integrated into every aspect of the development, evaluation
and delivery of each module and learning programme.
Boston has moved from the traditional presentation of learning support materials i.e. textbook
and study handbook based only, which has a traditional instructor-centred curriculum, to a
student-centred approach that mandates the faculty and academic support staff to:
• Encourage students to develop the ability to think critically and solve problems creatively.
• Promote an understanding of the relevance of the intended learning outcomes.
• Encourage students to develop enquiring minds and to investigate relevant topics further
in order to enrich their learning experiences.
• Provide students with the opportunity to experience the demands of the working world.
• Promote a positive and supportive learning environment where students, faculty and
support staff work towards common objectives.
• Encourage students to grasp the practical application behind the theory.
• Promote a sense of responsibility for learning and assessment.
Teaching at Boston consists of:

• Faculty and information, communication and technology (ICT) equipment
• Describing and unpacking of specific knowledge components
• Discussing examples within industry and/or the workplace
• Relating these with the purpose and objectives of the module and learning programme
• Interaction with students
• Outcomes-based learning materials, filmed lectures on TMS2, online assessments, course
outlines, prescribed textbooks, study guides/workbooks, study plans and sample
assessments and memoranda
• Evaluation and feedback.
Learning consists of:

• Student access to information, communication and technology (ICT)
equipment/programme
• Readings, discussions and participation sessions of knowledge components and practical
application thereof
• Independent study and investigation into knowledge and practical components
• Interaction with faculty
• Experiential, peer and collaborative learning, self-evaluation exercises and learning
activities
• Outcomes-based learning materials, prescribed and recommended readings, assessments
and feedback.
3.3 Assessment Strategies and Types of Assessments
The following are examples of assessment strategies used:

• Assessment Strategy C (ASC): Formative assessments (FA1 and FA2), also known as quizzes,
will count fifty percent (50%) – twenty five percent (25%) each - towards the overall mark. A
summative assessment in the form of a final exam (SA1), will count fifty percent (50%)
towards the overall mark.
• Assessment Strategy 1 (AS1): The formative assessment 1 (FA1), formative assessment 2

(FA2), formative assessment 3 (FA3) and summative assessment 1 (SA1) are all in the form of
practical assessments, each will count twenty five percent (25%) towards the overall mark.
• Assessment Strategy 2 (AS2): The formative assessment (FA1), also known as an assignment
or test, will count fifty percent (50%) towards the overall mark. The summative assessment
in the form of a final exam or capstone project (SA1), will count fifty percent (50%).
• Assessment Strategy 3 (AS3): The formative assessment (FA1), also known as an assignment
or test, will count forty percent (40%) towards the overall mark. Summative assessments in
the form of a final exam or capstone project (SA1), will count fifty percent (50%), and a
research or reflective essay (SA2) will count ten percent (10%) towards the overall mark.
• Assessment Strategy 4 (AS4): Formative assessments (FA1 and FA2), also known as
assignments or tests, will count forty percent (40%) - twenty percent (20%) each - towards
the overall mark. Summative assessments in the form of a final exam or capstone project
(SA1), will count fifty percent (50%), and a research or reflective essay (SA2) will count ten
percent (10%) towards the overall mark.
• Assessment Strategy 5 (AS5): Formative assessments (FA1 and FA2), also known as
assignments or tests, will count thirty percent (30%) - fifteen percent (15%) each - towards
2
TMS [Training/Telematic Management System incorporating a Learning Management System (LMS)]
the overall mark. Summative assessments in the form of a final exam or capstone project
(SA1), will count sixty percent (60%), and a research or reflective essay (SA2) will count ten
percent (10%) towards the overall mark.
• Assessment Strategy 6 (AS6): Formative Assessments (FA1 & FA2), which may take the form
of assignments, research essays or tests will count forty percent (40%) – twenty percent (20%)
each – towards the overall mark. Summative Assessments (SA1 & SA2), which may take the
form of capstone projects, tasks, presentations, written or oral exams, or a research proposal
which will count sixty percent (60%) – thirty percent (30%) each – towards the overall mark.
• Assessment Strategy Research Report (ASRR): Formative Assessment (FA1, FA2, FA3, FA4
and FA5) are a series of critical reviews of Units 1, 2, 3, 4 and 5 of a sample Research Report
and will count twenty five percent (25%) – five percent (5%) each – towards the overall mark.
Formative Assessment 6 (FA6) includes the candidate’s original Research Proposal carried
forward from the module Research Methods, the Literature Review, the Research Instrument,
and the application for Ethical Clearance thereon, which will count twenty five percent (25%)
– towards the overall mark. Summative Assessment 1 (SA1) – in the form of the final
submitted Research Report (SA1) – will count forty percent (40%) towards the overall mark.
Summative Assessment 2 (SA2), in which the candidate presents the findings and
recommendations from the written Research Report, will count ten percent (10%) towards
the overall mark.
• Assessment Strategy W (ASW): Formative assessments (FA1 and FA2), also known as
assignments, will count forty percent (40%) - twenty percent (20%) each - towards the overall
mark. Summative assessments in the form of a practicum, will count forty percent (40%), and
a research or reflective essay (SA2) will count twenty percent (20%) towards the overall mark.
There are a number of assessment types appropriate to the distance-learning environment, of

which the most common are report writing, true-false tests and multiple-choice examinations
(Foltz, 1990)3.
Distance learning is reliant on independent study. For this reason, most formative assessments
are considered open-book assessments, while summative assessments are Invigilated
Assessment Events. They all aim at assessing a student's mastery of certain or specific subject
matter.
Regardless of the assessment type, any formative assessment in this environment should have
three main aims, which are:
• To encourage students to review

• To enable students to monitor their comprehension of the knowledge areas
• To reinforce the learning outcomes of a study unit or series of units.
Measured by these aims, outlined below are the various types of assessments utilised in the
module and the learning programme.
3
Foltz, D. 1990. Toward Better Service and Testing. Occasional Paper Number 3. Washington, DC: DETC.
3.3.1 Self-Assessment and Recommended Reading
Students are guided by the course outlines and contents within study units to complete specific
self-assessment exercises, such as, self-evaluation questionnaires, activities or practices, which
appear in the prescribed textbooks and/or study guides. In addition, students are encouraged to
make use of the institution’s library, or any resource centre, to access the recommended reading
list which includes self-assessment exercises.
Students are also informed of the importance and relevance of self-assessment exercises, and
are encouraged to keep records of it to assist with reflection, examination preparation and
student-centred interaction.
3.3.2 Report Writing
With some study units or courses, writing and composition might be the only practical method
of assessment. Report writing requires a student to demonstrate their knowledge of a particular
subject through composing a written representation that communicates understanding and
insight.
3.3.3 True-False Test
Carefully constructed true-false questions can measure higher mental processes such as
understanding, application and interpretation. They are particularly suitable for testing attitudes
and beliefs, and can be adapted to most content areas, although they work best in testing
elementary subject matter. True-false tests do have the advantage of making it possible to ask
many questions on a larger number of knowledge areas in a limited amount of time.
3.3.4 Open-Book Test/Assignment
Open-book testing is used to:

• Stimulate review
• Reinforce learning objectives
• Communicate goals
• Furnish feedback on misunderstood knowledge areas
• Separate those students who have reached a specific set of objectives from those who
have not, indicating further specific interventions by the Faculty.
Suitable open-book questions should require that students review the learning material
continuously. This assessment type should be thought of as context-dependent. If questions are
properly prepared, students have to demonstrate their ability to extrapolate and infer key
concepts from a specific knowledge area, rather than simply find an answer in the text and
“parrot” it back. Therefore, the emphasis is on repetition and inference, as students review and
re-review the learning materials in an effort to recognise, understand, synthesize and select
appropriate responses. Questions that can be answered on the basis of rote memory should be
kept to a minimum as students can simply "cram" to prepare for such testing and little, if any,
learning takes place.
3.3.5 Multiple-Choice Question Examination

Multiple-choice examinations, consisting of questions in the form of a stem and four or five
options (the correct answer along with distracters, or incorrect alternatives) have many
advantages. The greatest of these is perhaps their versatility: multiple-choice questions can
measure factual recall, as well as the students' ability to reason, exercise judgment, and express
themselves correctly and effectively. Students find them less ambiguous and generally prefer
them to true-false tests. This type of assessment can also be scored accurately and provide
immense per-item reliability.
3.3.6 Student-Centred Interaction
By encouraging students to continually ask questions and be comfortable with the questioning of
concepts and engaging in self-reflection, students are given ample opportunity to assess and
improve their knowledge and understanding by means of effective communication with distance
learning faculty and peers.
3.3.7 Sample Assignment and Examination Papers and Memoranda
Students receive a sample assignment and memorandum, as well as a sample examination paper
and memorandum, so as to familiarise themselves with the various assessment formats and
duration. This further enables them to determine their overall progress and level of preparedness
for the final summative assessment.
3.4 Feedback to Students
Boston’s approach to teaching, learning and assessment is strongly influenced by the belief that
students are entitled to feedback and a discussion on their performance. This is interwoven into
the teaching strategies. There are many sound educational reasons for doing this in a
comprehensive manner. Students are encouraged to contact Educators for personal feedback on
their assessments.
Where the formative assessment format makes this possible, graded scripts and the relevant
memorandum (with the correct responses and/or examples of model answers) accompany the
release of marks/grades for formal formative assessments.
This provides an opportunity to repeat important learning objectives and knowledge areas,
considering that repetition is a powerful element in learning.
4. STUDENT ACCESS TO IT, LIBRARY AND OTHER RESOURCES
4.1 Distance Learners and Support Centres
Essential to the effectiveness of the Boston network of Support Centres is granting distance
learners localised access to technology, library and the service support resources that are
provided to students by the Boston Head Office.
As guiding principles, it must be re-emphasised that Boston Support Centres do not form part
of the programme other than the centres being conveniently located throughout South Africa
which assist them in serving as a point of contact and access to provide support services for
students who:
• do not have access to resource rich infrastructure at home, an office or elsewhere in
a relative close proximity
• Experience difficulty with taking control of their study environments, for example,
mitigating excessive distractions, exercising sufficient self-discipline, implementing a
routine, and managing time
• Relate better to auditory and kinaesthetic learning styles.
In other words, every learner is registered with Head Office as a unique distance learner, and
the teaching, learning and assessment remains at a distance with appropriate quality assured
materials and services to complete their studies independently. No student accessing services
at a Support Centre will be placed at a discernible advantage over a student that elects not to
access services at a Support Centre. Support Centres will be utilised as examination venues
for invigilated sittings.
In considering all of the above information, the support services accessible at Boston Support
Centres may be delineated in the following manner by classifying them as:
• Venues for accessing the range of important career, study and motivational
counselling services, and the completing and submitting of an online Application for
Admission, or other administrative documents i.e. change of module, submitting
request for deferral, handing in ID etc.
• Venues for accessing Information Technology and Communication resources, to pre-
book4 time to utilise computers for accessing filmed lectures on TMS , typing
assessments, submitting assessments online, emailing Head Office re: Academic,
Assessment, and Administrative queries etc.
• Venues for facilitating logistical support i.e. a reliable address to receive and send
study guides, prescribed textbooks, assignments, feedback reports, certificates etc.
• Venues for facilitating the sitting of Invigilated Assessment Events.
4.2 Hours of Operation
Normal hours of operation within Boston for telephonic, email or access to premises are
Monday to Thursday 08:00 to 17:00 and on Friday from 08:00 to 13:00. An extension hereof
will be reviewed periodically in accordance with students’ needs.
4
It is important to pre-book and confirm bookings with the selected Support Centre for attendance of video
(TMS/LMS) sessions, assessment uploading and submission and sitting of tests within formative assessment weeks.
4.3 Head Office Resource Centre
Boston established a Resource Centre (RC) for students and staff at its Head Office in Orange
Grove. The RC provides students and Support Centres with access to national and
international databases for all its information searches. All research and information material
not available in the RC may be obtained for students, faculty, support staff and Support
Centres through inter-library lending or purchasing and disseminating of e-publications.
Head of Library Services Contact details

Nolubabalo Ncoko 087-255-4243
[email protected]
5. COMMUNICATION AND SUPPORT
5.1 Student Support
Students are encouraged to engage with Educators as and when they have academic
queries - as indicated in section 5.3 below. Educators will provide support during the
semester within office hours, Monday to Thursday.
PLEASE NOTE:
There will be no student support:
• From Educators on a Friday.
• From HE Faculty between Semester A and Semester B. See HE Academic Calendar for
relevant dates.
• From HE Faculty between Semester B and Semester A of the following year. See HE
Academic Calendar for relevant dates.
5.2 General and Administrative Support (Administrative – NOT Course Related)
When you communicate with Boston, or when you submit your assignments, it is important
that you provide your:
• Surname and initials
• Student number
• ID number
• Correct postal address and/or email address
• Cellular phone number and/or telephone numbers at home and/or work
• Name of Support Centre selected
Please note that all written communication such as emails, and all queries must be addressed
under specific topics. Please address your queries in writing to the relevant section at the
College i.e. the Administrative Coordinators deal with registrations, student accounts,
timetables, results, etc., the Educators deal with academic content matters such as a query
about a particular theory or concept.
When phoning the Institution please identify your specific query to the switchboard operator
to enable them to put you through to the relevant department and person who can address
your inquiry effectively.
Registrar: Administration Contact details

Ruan Venter 087-255-4290
[email protected]
Assessment Manager Contact details
Samantha Mitchell 087-255-4291
[email protected]
Student Accounts Consultant Contact details
Your selected Support Centre Available on website
5.3 Academic Support (Course Related – Not Administrative)
An Educator who is a qualified and experienced subject specialist is appointed for each
module to support students throughout their studies. Academic matters should be addressed
directly with the Educator (see contact details below).
Educator support does not provide support for queries of an administrative nature, such as
due dates or late submissions. Educators deal only with academic content or subject matter-
related queries such as: “... please help clarify the distinction between a debit and a credit as
on page 15 of my Study Guide for Fundamentals of Accounting.”
At least one Educator will be assigned to each module of study. The Educator will be available
to assist students with academic queries related to subject-matter content. They will also be
available to offer assistance and feedback on assessments upon request.
Educators are unable to provide students with answers to questions taken directly from
assignment/s which have not yet been marked. Your Educator may help you with any
topics/content of the prescribed courseware/module content, however, your Educator will
not provide you with a direct answer or scrutinise/review your answer to any assignment
question before said assignment has been graded and marks have been released to all
students.
Support Centres are not staffed with Educators and students cannot expect to have their
academic queries addressed by Support Centre staff.
Registrar: Academic Contact details

Nadine Botha 087-255-4277
[email protected]
Academic & Quality Manager (AQM) Contact details
Monique Sass 087-153-3989
[email protected]
Educator Contact details
Ntobeko Maphalala 087-255-4287
[email protected]
Providing quality academic support is of the utmost importance to Boston. In order to ensure
this quality is maintained, Boston has undertaken to ensure the process of engaging with
Educators is as transparent as possible.
Students are able to contact an Educator by means of:

1. E-mail
2. Telephone
3. Face-to-face consultation
4. Video conferencing, such as Microsoft Teams, Zoom or Skype
1. E-mail queries must be directed to the Educator for a particular module. The Educator will
reply directly to the student and will copy in the Academic Quality Manager.
2. Telephonic consultations will take place by appointment only. Firstly, this ensures that the
most suitable facilitator or tutor is allocated. Secondly, it will also serve to ensure that a
firm arrangement is made, and a sufficient time-slot is allocated to deal thoroughly with
the subject matter concerned. Thirdly, the Educator will call the student on the agreed
number at the agreed time. Confirmation of the agreed number and time will be
communicated to the student beforehand. To book a telephonic appointment, students
can either call or e-mail the Educator or Academic Quality Manager.
3. Face-to-face consultations will take place by appointment only. Face-to-face

appointments will take place exclusively at the Head Office in Orange Grove,
Johannesburg. Confirmation of the agreed time will be communicated to the student
beforehand. To request a face-to-face appointment, students can either call or e-mail the
Educator or Academic Quality Manager.
4. Video conferencing consultations will take place by appointment only. Firstly, this ensures
that the most suitable facilitator or tutor is allocated. Secondly, it will also serve to ensure
that a firm arrangement is made, and a sufficient time-slot is allocated to deal thoroughly
with the subject matter concerned. Thirdly, the Educator will video conference the
student at the agreed time. Confirmation of the agreed time will be communicated to the
student beforehand. To book a video conference appointment, students can either call or
e-mail the Educator or Academic Quality Manager.
Students must take note that any further or subsequent communication must be directed to
the Educator or Academic Quality Manager, who in turn will repeat the process described
above.
5.4 Student Wellness
Embarking on higher education studies is an exciting journey. It can also be a time of change
and pressure that may lead to unexpected challenges that affect your academic performance
and/or personal life. Student Wellness is an initiative that offers limited personal support to
our students for assistance and referrals due to personal, social or career issues/concerns.
A dedicated Student Wellness Module is available to all registered students on ColCampus.

The purpose of the module is to provide Boston’s students with information and guidance
regarding a variety of interpersonal, study, and wellness topics, with the aim of making the
transition to college and distance learning as seamless as possible.
Head of Institution/Academic Head Contact details

Dr. Hendrik Botha 087-255-4254
[email protected]
Registrar: Academic Contact details
Nadine Botha 087-255-4277
[email protected]
Student Wellness Contact details
Robyn Wright-Parkin 011-883-0933
[email protected]
5.5 Summary of Contact Procedure:
Forward your query or questions to the Academic Quality Manager or your Educator via e-
mail, or phone to request an appointment to speak with an Educator.
When contacting your Educator or the Academic Quality Manager, please be specific about
the support you require by providing the following information, together with your personal
information:
• Learning programme name and module code
• Page number and query or question
• Name and Surname
• Student or ID number
• Correct postal address and/or email address
• Correct cellular phone number and/or telephone numbers at home and work
Within two (2) business days (weekends and public holidays are excluded), an Educator will
respond or make direct contact with you. The Educator’s response will also be copied to the
Academic Quality Manager’s e-mail address for record keeping and quality control purposes.
PLEASE NOTE:
There will be no student support:

• From Educators on a Friday.
• From HE Faculty between Semester A and Semester B. See HE Academic Calendar for
relevant dates.
• From HE Faculty between Semester B and Semester A of the following year. See HE
Academic Calendar for relevant dates.
6. REQUIREMENTS TO COMPLETE THE MODULE SUCCESSFULLY
6.1 General
This is an examined module. To enable students to complete this module successfully

students must have the following:
• Access to TMS and the LMS
• A Course Outline, available on the LMS
• Prescribed textbook(s) and/or study guide, and, where applicable, recommended
textbooks and journal readings
• A file to keep printouts of own sourced additional readings, records, copies of
submitted formative assessments (assignments and/or reports) and any other
materials not stored electronically for reference purposes
• Completion of the learning activities in the LMS, and that appear throughout each unit
in the study guide and/or prescribed textbook; as well as the self-evaluation section
that appears at the end of each study unit, referencing the aligned chapter(s), which
should then be filed for reflective and preparation of summative assessment
(Invigilated Assessment Event (examination))
• Submission of the formative assessments (assignments and/or participation in the
tests) and summative assessments (Invigilated Assessment Event (examination)
and/or assignments) within the LMS or at the Support Centre
• Commitment to viewing filmed lectures hosted in the LMS or available on TMS at the
Support Centres, especially those learners who study better through audio and/or
visual means
• Commitment in re-viewing filmed lectures when the sub-minima has not been
obtained in formal formative assessments
• Commitment in re-viewing specific sections of the filmed lectures when a topic and/or
specific unit is not yet completely mastered.
6.2 Comments on the Study Guide and/or Prescribed Textbook
• The point of departure is the module specific study guide and/or prescribed textbook.
• It is the core component of the learning material and guides the student structurally
through each module.
• The learning activities contained within the study guide and/or prescribed textbook
and the referencing to the self-assessment activities are of utmost importance to
ensure and assess understanding of the learning content.
• All the study material required for examination purposes is contained in the study
guide and/or prescribed textbook.
• Please note that students may have to consult additional sources to complete the
various formative or summative assessments such as academic or business journal
articles or a site visitation.
• Content in the study guide and/or prescribed textbook is presented in such a manner
that students will be able to master the study material through self-study.
• The formative assessment (assignment) is presented in such a manner that students
will be able to master completion through both self-study, and use of the study guide
and/or prescribed textbook.
• At the end of each unit in the study guide and/or prescribed textbook are a selection
of questions or self-evaluation tests and/or activities, through which students can
assess their ability to master the study material and make their own meaning of the
work covered in the unit.
• Above average results/marks will be allocated to answers in formative assessments
(assignments and/or tests) and in the summative assessments (Invigilated Assessment
Event (examination)) if the examiner notes that the selected content was studied
thoroughly. Some questions may be aimed at assessing the insight students acquired
into the study material with application-based questions
6.3 Prescribed Course Material

• Lubbe, I., Plant, K. & Jaffer, F. 2021. Ethics for accounting professionals.: a case study
approach. South Africa: Lexis Nexis.
6.4 Recommended Reading

• Small, R., Smidt, L. & Moola-Yasseen, M. 2017. Ethics and integrity of a professional
accountant. Professional accountant, 2017(30):10-11. (Sabinet)
• Ahmed, A.C. 2011. Accounting ethics: Fundamental principles. Professional
accountant, 2011(1):18-19. (Sabinet)
• Maree, K.W. & Radloff, S. 2007. Factors affecting ethical judgement of South African
chartered accountants. Research journal of the school of accounting sciences,
15(1):1-18. (Sabinet)
• Any topical or related articles students may access, such as academic, newspapers,
trade magazines or through the Internet.
• References made to journals and other articles and websites in the bibliographies
contained in the e-prescribed textbook and recommended textbooks.
6.5 Additional Teaching and Learning Activities
• During the course of the semester, the Educators will provide students with additional
teaching and learning activities. These activities are aimed at enriching students’
learning experience and ensuring that students are exposed to a variety of resources.
• These learning activities are neither compulsory nor weighted, but it will be to the
students’ benefit to participate in these activities. These activities can also be helpful
to send to your Educator when you have a question related to a topic covered within
a relevant Additional Teaching and Learning Activity, as it will assist the Educator in
evaluating your current understanding of the topic.
7. MODULE STRUCTURE AND ASSESSMENT SPECIFICS
7.1 Module Structure
Two different types of assessments are used in the module:

• Formative assessments (such as individual assignments and tests)
• Summative assessments (such as Invigilated Assessment Events (examinations) and
assignments).
In support hereof, the academic year is divided into two (2) semesters, each consisting of a
twenty (20) week cycle5 with provision for the following:
o Ten (10) weeks dedicated to teaching and learning of study units and prescribed texts
o Additionally, structured throughout, four (4) weeks dedicated to formative
assessment and feedback opportunities for semester marks
o Finally, four (4) weeks, depending on examination dates, are dedicated to preparation,
sitting and submission of summative assessments, plus two (2) weeks for the
finalisation and release of overall module results.
This module makes use of the AS5 Assessment Strategy.
o Two (2) Formative Assessment (FA) opportunities:

o Both are formally assessed for semester marks and contribute towards the final
module mark
o Both FA1 and FA2 are in the form of an assignment
o Two (2) Summative Assessment (SA) opportunities:

o Both are formally assessed for semester marks and contribute towards the final
module mark
o SA1 is in the form of an Invigilated Assessment Event (examinations)
o SA2 is in the form of an assignment (research essay)
7.2 Formative Assessments
The purpose of formative assessments is to determine where students are in relation to where
they should be in terms of the specific outcomes for each module. Formative assessments assist
students and Educators with making a determination as to what work will have to be revisited.
Thus, formative assessments are very important for students to monitor their progress and their
readiness to sit for formal Invigilated Assessment Events (summative assessments).
Formative assessments, excluding Invigilated Assessment Events which follow the protocols of
examination sittings6 (see also section 7.3 below), must be submitted for marking by uploading
to the LMS (refer to Annexure D) which can be accessed at the Support Centre or from home.
To complete your formative assessment, please take note of the following:
Formative Assessment (FA1)
5
For a detailed breakdown of the 20 week cycle, in table format, pertaining to this module, see Annexure B.
6
See inter alia HE Invigilated Assessment Event Rules
• Read the instructions for the assessment carefully before commencing with the
assessment.
• Remember to provide your:
o initials
o surname
o student number
o ID number
o email address
• In cases of assignments, essays, research papers or reports remember the following:
o Provide your student number at the top of each page of your assignment.
o Make sure that pages are numbered correctly.
• Complete and submit your assessment well ahead of the due date.
• Every formative assessment must be submitted from the correct module page on the
LMS. If a student submits their assessment incorrectly (for example, submitting a
Company Law 1 assignment in the Business Management 1 module page), the student
forfeits the grade for the assignment and will be awarded 0%. Boston does not assume
responsibility for ensuring that a student’s assignment reaches the correct
Educator/grader. Students have to ensure that they submit their assignment correctly
in order for a mark to be awarded.
Formative Assessment 2 (FA2)

• This assessment consists of an assignment.
• Read the instructions for the assessment carefully before commencing with the
assessment.
7.3 Summative Assessments
Summative Assessment (SA1)

Students are required to sit for a final integrative summative assessment (Invigilated Assessment
Event) for the module at the end of the semester. The assessment will be completed online,
under invigilated conditions.
To prepare for the examinations, please take note of the following:

• Study all the content as outlined in the study guide and/or prescribed textbook.
• Do not take unnecessary risks, and ensure that all module content is studied
thoroughly.
• Identify themes and refer to the specific outcomes and assessment criteria of each
unit or chapter.
• Practice the learning activities questions provided at the end of each unit or
referenced self-assessment questions per chapter in the study guide and/or
prescribed textbook. This will provide an indication of the level of mastery of study
material.
• Plan your studies according to the examination dates and the due date set for your
assessments in Annexure D: Academic Calendar.
Summative Assessment 2 (SA2):

In addition to SA1, students are required to complete and submit a final integrative
summative assessment (assignment) for the module at the end of the semester. This will be
in the form of a research essay, which will be completed and submitted no later than the
examination date of the SA1. It must be in typed format and uploaded on the LMS.
8. GRADE REQUIREMENTS
The Formative and Summative assessments are weighted according to the following
guidelines:
• Formative assessment is weighted thirty percent (30%) of the final module mark
• Summative assessment is weighted seventy percent (70%) of the final module mark
8.1 General
The combination of type of assessment, weighting per assessment, sub-minimum per

assessment, and overall module pass requirements are detailed in the Table below.
Assessment/Type Weight
Due Date: Formative 15%
Refer: Academic Calendar Assessment 1
Due Date: Formative 15%
Due Date: Summative 60%
Due Date: Summative 10%
8.2 Summative Assessment (Examination) Entry Requirements
There are no entry requirements for the Summative Assessments, however the overall mark
will be calculated from the student’s performance on the formative assessment (FA) and
summative assessment (SA).
The two FAs will count thirty percent (30%) – fifteen percent (15%) each – towards the overall
mark. Summative assessments in the form of a final exam or capstone project (SA1), will count
sixty percent (60%) and a research or reflective essay (SA2) will count ten percent (10%)
towards the overall mark.
8.3 Requirements for Promotion and Distinction
In order to obtain a pass result for a module and be awarded the module credits (promoted),
students must obtain a module average of fifty percent (50%) or higher. The average is
calculated according to the weightings as indicated in the table above. For a student intending
to be promoted with “Distinction”, a module average of seventy-five percent (75%) or higher
is required.
8.4 Supplementary Assessments
There are no supplementary opportunities available for the Formative Assessments. Students
who do not qualify for promotion (i.e. have not obtained a module average of 50%), are
eligible to participate in supplementary summative assessment/s.
9. STUDY PROCEDURE AND GUIDELINES FOR COMPLETING ASSESSMENTS
• Study the content of each unit and/or chapter before proceeding to the next unit
and/or chapter.
• Complete the learning activities within each unit and self-assessment questions at
the end of each unit and/or chapter.
• Complete and submit your assessments as soon as possible.
• Students must keep in mind that although all Educators are professional
academics, they are also human. A well-presented answer, in typed or printed
format, will make it easier for the examiner to read answers and to evaluate the
student’s knowledge.
• Answers must be neat, well organised and grammatically edited.
• Formative Assessment questions may also be used as Summative Assessment
questions.
10. PLAGIARISM
Plagiarism (copying) is a serious offence and is a contravention of the Copyright Act (98 of
1978) of South Africa. Students are guilty of plagiarism when they appropriate the ideas and
work of others without due recognition. For detailed information about the nature of
plagiarism, as well as how to avoid committing plagiarism, refer to Annexure D.
It is important to note that plagiarism has been committed when two or more students
submit identical, verbatim copies of the same assessment and/or examination answers. The
Academic Committee reserves the right to take appropriate action in cases where plagiarism
is found. Should it be found that a student copied an assessment or examination answer from
a fellow student, both students involved will not receive their result for that particular
assessment.
10.1 Copyleaks
10.1.1 What is Copyleaks?
Copyleaks is a comprehensive anti-plagiarism software that is utilised by Boston to prevent
plagiarism and detect academic dishonesty and/or unethical behaviour where students
attempt to cheat or “fool” the anti-plagiarism software by making use of hidden characters
or software. Copyleaks also identifies AI-generated text.
10.1.2 How does Copyleaks work?

Copyleaks is an artificial intelligence platform that is able to compare text from online and
other sources and detect plagiarism and/or academic dishonesty. After submitting your
assignment, you will receive a comprehensive report with results, an aggregate similarity
percentage, and the ability to compare results against your original text. A Copyleaks Cheat
Detection Report (see below) will also indicate possible suspected cheating whereby
Copyleaks has identified attempts to cheat or “fool” the anti-plagiarism software by making
use of hidden characters or AI-generated text.
To ensure that students abide by ethical practices when completing and submitting
assignments, the plagiarism verification system, Copyleaks, has been implemented. This tool
will verify the levels of similarities between a student’s submitted assignment and other
original sources as well as suspected cheating (see below). With each FA1 and SA2 submission
that a student uploads onto ColCampus, a Copyleaks report will be issued, indicating a
similarity percentage. This report will serve as a plagiarism indicator to both the student, as
well as the grader. As students can submit assignments multiple times before the due date, a
Copyleaks report will be issued for the final submission.
For a Copyleaks report to be issued, students are required to take the following steps when
uploading FA1 and SA2 assignments onto ColCampus:
• No scanned PDF assignments are allowed to be submitted. Assignments MUST be directly

converted from MS Word to PDF format.
• For assignments with multiple file type submissions, as instructed in the specific
assignment, the required PDF document must be uploaded LAST.
• For the Formative Assessment 1 (FA1): You should be working towards a similarity rating
of 30% or less. If the incorrect document is uploaded, or if no Copyleaks Report is issued,
a mark of zero (0) will be awarded. If the Copyleaks Report indicates that a 30%
similarity rating has been exceeded, 25% of the assessment total will be deducted from
the final grade. Where a Copyleaks Cheat Detection Report is issued, your submission
will automatically be treated as if you received a similarity rating in excess of 30% and
25% of the assessment total will be deducted from the final grade.
• For the Summative Assessment 2 (SA2): If the incorrect document is uploaded, or if no

Copyleaks Report is issued, or if the Copyleaks Report indicates that a 30% similarity
rating has been exceeded, a mark of zero (0) will be awarded. Where a Copyleaks Cheat
Detection Report is issued, your submission will automatically be treated as if you
received a similarity rating in excess of 30% and a mark of zero (0) will be awarded.
• Delays in viewing the similarity report might intermittently be experienced, especially

in the last few hours before the cut-off time. Students should allow for at least 24 hours
for a report to be generated. Time management is thus critically important - uploading
and checking similarity scores should NOT be left until the last minute.
Please refer to the Copyleaks Guide for Students in the HE Library module (on ColCampus) for
a basic “how-to” guide to the system.
Suspected Cheating
A Cheat Detection Report will appear in the similarity report when a scan has detected an
abnormality in a submitted document. These abnormalities are usually present due to a
student’s efforts to cheat or “fool” the plagiarism scan. Certain software when utilised may
also result in a Cheat Detection Report being issued. In order to avoid this, please ensure that
you follow the abovementioned requirement whereby assignments must be directly
converted from MS Word to PDF before being submitted. Please refer to your relevant
Induction Letter wherein details are provided how to access inter alia the Microsoft Office
Suite, which includes access to MS Word.
Where a Cheat Detection Report is issued, the student’s submission will automatically be
treated as if it received a similarity rating in excess of 30%.
11. CONCLUSION
The best way to prepare for an assessment is to work methodically and continuously
throughout the semester. This requires students to:
• Plan and programme their studies, and the writing of assessments by taking into account
their personal and work schedules and other commitments.
• Make a habit of planning well ahead, and noting in advance those dates and events that
could affect their studies.
• Arrange study leave and study blocks well in advance.
We wish you every success in your studies!
ANNEXURE A:
EXPLANATION OF ACTION VERBS REQUIRED FOR COMPLETING ASSESSMENTS
Action verb Description

Analyse Describe the different parts of a topic and explain how they work
together or not. Give arguments for and against each situation. A
reasonable amount of insight must be shown in terms of knowledge
already gained in this regard.
Apply Show the application of acquired knowledge or given information in
practice or in relation to what is asked. Use knowledge to find an
answer to the question.
Comment Give your own opinion regarding the subject matter and illustrate it
through examples. Interpret and evaluate.
Compare Contrast facts, events or problems and indicate the similarities and
differences, or analyse the similarities and differences between
statements, ideas, etc.
Contrast Point out the differences between certain objects, facts, events or
characteristics.
Criticise Point out the good and bad characteristics or viewpoints and give your
own opinion after taking into account all the facts.
Define Give a clear, to the point, systematic explanation or description of
concepts; to reflect the precise meaning thereof.
Describe Give the characteristics, basic facts or results in a logical, systematic
and well-structured manner. Comments and your own interpretation
are not necessary.
Discuss Give terminology and concepts in your own words with comments or
your own interpretation. Compare, contrast and debate.
Design Create and plan. Portray by means of illustrations or concrete objects.
Create a model with a specific objective in mind and indicate the
planning phase.
Evaluate Make an assessment of values based on specific points of reference or
criteria and give your own opinion. Do not describe. Personal
viewpoints may be given.
Explain Clarify the term, concept or topic by presenting it with your own
knowledge and words. If required you can use illustrations, descriptions
or simple logical layout of the facts.
Illustrate Use a sketch, picture, diagram, graph or concrete item to explain a
concept or solve a problem. This can also mean to give examples in
well-chosen, descriptive words.
Motivate Provide reasons and comment.
Summarise State the key or most important aspects of a topic without detail,
illustrations, critical analysis and discussion.
ANNEXURE B:
PROPOSED STUDY PROGRAMME
Each semester has a 14-week duration from the last day of Registrations to the start of the
Examination Period. We strongly recommend that students follow the study programme for
the course outlined below closely. It is important not to fall behind. Students are expected
to apply a great deal of self-discipline otherwise they may be unprepared for the examination.
See Table overleaf.
ANNEXURE B: PROPOSED STUDY PROGRAMME
Ethics in Accountancy (HETA231-1)

WEEK LEARNING OUTCOMES FORMATIVE SUMMATIVE
PRESCRIBED RECOMMENDED TMS
After studying the prescribed and recommended ASSESSMENT ASSESSMENT OTHER
COURSEWARE BOOK(S) (VIDEO)
material for the week, you should be able to: (FA) (SA)
Chapter 1:
• Define and explain the concept of ethics;
• Identify and explain the different spheres of
ethics including personal, business and
professional ethics;
• Apply ethical decision-making;
• Recognize the relationship between ethics and
governance;
• Recognize on the relationship between ethics
and the law; and
• Comprehend the impact of unethical behaviour
in an organisation. Complete
Self- Take note of
Assessment important
Chapter 2: Relevant 168
1 Unit 1 Activities and dates in
• Understand the concept of a professional 252 mins
Chapter(s) mins
Learning
N/A
your
accountant and their ethical roles; 84 mins
Activities Academic
• Analyse and apply codes of ethics including Calendar
values and threads to fundamental principles; 336 mins
• Demonstrate an awareness of ethical theories;
• Explain the meaning of ethical leadership and
identify the principles and characteristics of
effective ethical leadership;
• Assess the principles and effects of
implementing and promoting an ethical
organisational culture;
• Understand business ethics at a macro-level; and
Makes sense of Corporate Social Responsibility
(CSR) as a concept, as well as apply the stances
and reporting requirements of CSR.
31 Proposed Study Programme-HETA231-1-Jul-Dec2023-V1-SK-08022023

Chapter 3:
• Identify and analyse the relevant personal,
business and/or professional ethical dilemmas
apparent in the scenario;
• Identify the ethical values challenged by the
ethical dilemmas and evaluate the impact of the
ethical dilemmas on the ethical values;
• Identify the stakeholders affected by the ethical
dilemma;
• Apply an ethics-based reasoning process to solve
the ethical dilemmas that have been identified; Complete
• Analyse all courses of action and the Self-
consequences of each (such as disciplinary Assessment
Relevant 168
2 action) for unethical behaivour; and Unit 2 Activities and
Chapter(s) mins N/A
• Report ethics-related issues to higher levels of 252 mins Learning
84 mins
management, legal or regulatory authorities or Activities
others, when appropriate.
336 mins
Chapter 4:
business and/or professional ethical challenges
and dilemmas apparent in the scenario;
dilemmas on the ethical values;
• Demonstrate an awareness of the relevance,
within the business context, of traditional
African ethics as a personal value system;


• Recognise the need to consider the
organisation’s values during the process of
resolving ethical dilemmas;
dilemmas;
the ethical dilemmas that have been identified;
• Analyse all courses of action and the
consequences of each (such as disciplinary
action) for unethical behaviour; and
Report ethics-related issues to higher levels of
management, legal or regulatory authorities or

Chapter 5:
• Identify the ethical values threatened by the
• Identify the stakeholders and describe how they
are affected by the ethical dilemmas;
action) for unethical behaivour; and Complete
• Report ethics-related issues to higher levels of Self-
management, legal or regulatory authorities or Assessment
Relevant 168
3 others, when appropriate. Unit 3 Activities and
Chapter(s) mins N/A
252 mins Learning
84 mins
Chapter 6: Activities
• Identify ethical issues or concerns in the scenario
provided; 336 mins
• Understand what the concept macro-ethics
entails;
• Understand the affiliation between macro-ethics
and professional and business conduct;
• Differentiate between capitalism and statism
(economic systems);
• Critically evaluate whether an organisation
contributes to a capitalistic economic system in
South Africa;
• Understand what the concept distributive justice
entails; and
Motivate whether the business practices of or
decisions made by an organisation coincide with

the utilitarian, egalitarian or libertarian
distributive justice theories.

Chapter 7:
• Identify the ethical values contradicted by the
dilemmas;
• Analyse all courses of action and the consequences
of each (such as disciplinary action) for unethical
behaviour; and
• Identify when and how to report ethics-related Complete
issues to higher levels of management, legal or Self-
regulatory authorities or others. Relevant 168 Assessment
4 Unit 4 N/A
Chapter(s) mins Activities and
252 mins
Chapter 8: 84 mins Learning
• Identify and analyse the relevant personal, Activities
business and/or professional ethical dilemmas in the 336 mins
reporting of non-financial information;
• List and describe the ethical values to be
considered by the main role players in not reporting
the non-financial information;
• Identify the stakeholders and how they are
affected by the ethical dilemmas concerning the
reporting of relevant non-financial information;
• Describe the importance of non-financial
information in the Integrated Report; and
• Explain the possible impact and consequences for
the stakeholders, based on either ethical or
unethical behaviour in the preparation of non-
financial reporting.


Estimated
View/study preparation
Submit FA1
5&6 Sample time: 6 hours
DUE: FORMATIVE ASSESSMENT 1 Review Review N/A online on
Formative Refer to
ColCampus
Assessments Academic
calendar

Chapter 9:
action) for unethical behaviour; and Complete
Self-
• Report ethics-related issues to higher levels of
Assessment
management, legal or regulatory authorities or Relevant 168
Unit 5 Activities and
7 others, when appropriate. Chapter(s) mins N/A
252 mins Learning
84 mins
Activities
Chapter 10:
• Identify and analyse the relevant personal, 336 mins
dilemmas identified above;
• Apply an ethics-based reasoning process that is
informed by the ethical frameworks,
professional codes of conduct and ethical
theories to solve the ethical dilemmas that have
been identified;
• Analyse all courses of action and the applicable
consequences (such as disciplinary action) of
each for unethical behaviour.

Chapter 11:
• Identify the relevant personal, business and/or
professional ethical dilemmas apparent in the
scenario;
• Analyse the ethical dilemmas in the scenario and
provide possible solutions by considering various
ethical theories;
• Understand ethics theories and apply relevant
theories when solving business ethical dilemmas
or making business ethical decisions;
ethical dilemmas;
dilemmas; Complete
• Evaluate the impact of the business ethical Self-
dilemmas on the various stakeholders of the Assessment
Relevant 168
8 company; Unit 6 Activities and
Chapter(s) mins N/A
• Apply the King IV good corporate governance 252 mins
84 mins
Learning
principles to an ethical dilemma and analyse the Activities
effect of alternative actions on various
stakeholders; 336 mins
• Evaluate the impact of relevant business ethics
principles on the role of leadership in setting
strategy and managing risk;
consequences of each pertaining to the leader’s
responsibility for considering environmental
sustainability in the context of community needs
and socio-economic challenges; and
• Evaluate the significance of ethics within the
business environment, and discuss the ways in
which an organisation manages ethics as part of
its ethical organisational culture.


Chapter 12:
• Identify and describe the impact of the various
roles of a professional accountant on the
accountant’s ethical decision-making;
• Identify the relevant personal, business and/or
scenario;
• Understand ethics theories and apply relevant
theories when solving business ethical dilemmas
or making business ethical decisions;
• Analyse the ethical dilemmas in the scenario and
provide possible solutions by considering various
ethical theories based on various roles;
dilemmas and evaluate the impact of the
business ethical dilemmas on the various
stakeholders of the company;
• Analyse the consequences of each course of
action (such as disciplinary action) for unethical
behaviour; and
• Apply the Code of Conduct principles to an
ethical dilemmas and analyse the effect of
alternative actions on various stakeholders.

Chapter 13:
• Understand the concept of stakeholders;
• Understand the concept of corporate social
responsibility (CSR);
• Demonstrate an understanding of the different
stances on CSR;
• Critically evaluate an organisation’s CSR stance;
• Identify CSR ethical issues;
• Critically evaluate an organisation’s CSR
reporting based on six capitals of integrated
reporting (financial, manufactured, intellectual,
human, social and relationship); and
• Propose recommendations for improvement of a
CSR strategy after identification of CSR ethical Complete
issues. Self-
Assessment
Relevant 168
9 Unit 7 Activities and
Chapter 14: Chapter(s) mins N/A
252 mins Learning
• Identify and analyse the relevant personal, 84 mins
Activities
apparent in the scenario; 336 mins
the ethical dilemmas that have been raised;

10 Chapter 15:
• Identify and describe the ethical values
contradicted by the ethical dilemmas and
evaluate the impact of the ethical dilemmas on
the ethical values;
• Identify the stakeholders and explain how they
consequences of each (such as disciplinary Complete
action) for unethical behaviour; and Self-
Assessment
• Report ethics-related issues to higher levels of Relevant 168
management, legal or regulatory authorities or Chapter(s) mins N/A
252 mins Learning
others, when appropriate. 84 mins
Activities
Chapter 16: 336 mins

dilemmas;
the ethical dilemmas that have been raised;


View/study
Estimated
Sample
preparation Complete
Formative
11&12 time: 6 hours FA2 online
DUE: FORMATIVE ASSESSMENT 2 Review Assessments Review N/A
Refer to on
Academic ColCampus
calendar
Chapter 17:
• Identify and analyse the relevant personal and
scenario;
• Identify the ethical concerns apparent in the
scenario that lead to conflicts between personal Complete
Take note of
and professional values and ethical theories; Self-
important
Assessment
• Identify the stakeholders affected by the ethical Relevant 168 dates in
13 Unit 9 Activities and
concerns identified above; Chapter(s) mins N/A your
252 mins Learning
• Apply an ethics-based reasoning process that is 84 mins academic
Activities
informed by ethical frameworks, professional calendar
codes of conduct and ethical theories to solve 336 mins
and
action) for unethical behaviour


Chapter 18:
• Understand the importance for an organisation
of establishing an ethical organisational culture
as a governance outcome;
• Identify and understand the difference and
relationship between the formal and informal
ethics management systems that organisations
can implement to establish an ethical
organisational culture;
• Understand the importance of a balance or
power amongst the governance structures for
the purpose of establishing an ethical Complete
Take note of
organisational culture; Self-
important
• Identify and analyse the personal and business Assessment
Relevant 168 dates in
14 ethical dilemmas arising from the scenario; Chapter(s) mins N/A your
252 mins Learning
• Apply different ethics theories when analysing 84 mins academic
Activities
the actions needed to resolve an ethical calendar
dilemma; 336 mins
• Apply the values contained in the King IV Report
on Corporate Governance relating to the ethical
conduct of members of the governing body;
• Identify and evaluate the stakeholders affected
by the ethical dilemmas;
• Apply an ethics-based reasoning process to
determine the possible consequences of
decisions that are made about the ethical
dilemmas; and
• Discuss possible alternative courses of action to
resolve the ethical dilemmas.


View all
View/study Examination:
previous FA’s Submit SA2
Sample Refer to the
15 - 17 EXAM WEEKS Review Review with online on
Summative Academic
suggested ColCampus
Assessments Calendar
solutions

ANNEXURE C: BREAKDOWN OF PRESCRIBED MATERIAL
The prescribed book for this module is: Lubbe, I., Plant, K. & Jaffer, F. 2021. Ethics for Accounting
Professionals: A Case Study Approach. South Africa: Lexis Nexis. Please note that all the chapters are
prescribed. The course material is divided into 10 units. These 10 units should be studied according to your
proposed study programme (Annexure B). Below, you can find a detailed breakdown of the chapters in the
prescribed textbook that make up the respective units in your study programme.

UNIT CHAPTERS IN PRESCRIBED TEXTBOOK
1 Chapter 1: The accounting ethics landscape
Chapter 2: The vocabulary of ethics
2 Chapter 3: It’s in the property
Chapter 4: Funding for EduLearn
3 Chapter 5: Give us your data, our daily profit
Chapter 6: Unabashed Debt Solutions
4 Chapter 7: Just contact details
Chapter 8: To report, or not to report
Formative Assessment 1 therefore covers Units 1,2,3 and 4 (Chapters 1-8)
5 Chapter 9: Ethical or empathetic
Chapter 10: Profits or public health? A corporate nightmare!
6 Chapter 11: PowerToUs in governance
Chapter 12: Communication is key
7 Chapter 13: Plastic Bravura
Chapter 14: The municipal manager
8 Chapter 15: The king of the retail castle
Chapter 16: Rexel Cash and Carry
Formative Assessment 2 therefore covers Units 5, 6, 7 and 8 (Chapters 9-16)
9 Chapter 17: Must I continue to pay taxes if they are stealing this much?’: A
tax dilemma for a typical South African citizen
10 Chapter 18: Walking the talk
46 Breakdown of Prescribed Course Material-HETA231-1

ANNEXURE D : ACADEMIC CALENDAR FOR 2023
Academic Calendar Sem B 2023

SEMESTER: JULY - DECEMBER
Week Month Date Time Activity
July 28 17:00 Applications Close
July 29 13:00 Registrations Close
1 July 31 Studies Commence - Week 1
HPRM441-1 FA 1 – Assignment Due
Submit online via ColCampus no later than
1 August 6 23:59 6 August 2023 23:59. Feedback given in Week 2
5 September 3 23:59 3 September 2023 23:59. Feedback given in Week 6
FA 1 – Assignment Due
6 September 8 23:59 8 September 2023 23:59
HACP130-1, HADC401-1, HADC402-1, HADE400-1,
HADF400-1, HADL400-1, HADR1181, HADR230-1,
HADR400-1, HADV100-1, HADV1181, HADV200-1,
HADV300-1, HALL130-1, HALP1181, HALT130-1,
HANT130-1, HAPR300-1,HAPS1181, HASD200-1,
HAUD200-1, HAUD230-1, HAUD331-1, HAUD332-1,
HBFB1181, HBLE300-1, HBMN100-1, HBMN102-1,
HBMN1181, HBMN130-1, HBMN200-1, HBMN201-1,
HBMN230-1, HBMN231-1, HBMN232-1, HBMN233-1,
HBMN333-2, HBMN334-1, HBMT1181, HBRD1181,
HBRD300-1, HBRD330-1, HBTB1181, HCBB1181,
HCGA232-1, HCGE130-1, HCGE231-1, HCGE232-1,
HCHR1181, HCLT106-1, HCLT107-1, HCLT108-1,
HCML330-1, HCMLW230-1, HCNM1181,
HCONL330-1, HCOU1181, HCYLW230-1, HDBP200-1,
HECM1181, HECO130-1, HECO231-1, HECO232-1,
HEMK1181, HENT100-1, HENT1181, HENT130-1,
HENT200-1, HENT230-1, HENT300-1, HENT330-1,
HERL230-1, HERL330-1, HETA231-1, HEVM100-1,
HEVM1181, HEVM200-1, HEVM300-1, HFAC130-1,
HFAC131-1, HFAC132-1, HFAC201-1, HFAC231-1,
HFAC332-1, HFAC333-1, HFAC334-1, HFMN230-1,
HFMN233-1, HFMN300-1, HFMN301-1, HFMN302-1,
HFMN330-1, HFMN331-1, HFOA100-1, HGOP330-1,
HGPLC230-1, HGPLD230-1, HHIVC1181, HHM1181,
HHMP1181, HHRD100-1, HHRD130-1, HHRD200-1,
HHRD230-1, HHRD300-1, HHRF1181, HHRM100-1,
HHRM130-1, HHRM200-1, HHRM230-1, HHRM300-1,
47 AcademicCalendar2023-V7-05052023

HHRM331-1, HHRM332-1, HHRM333-1, HHS1181,
HHTD1181, HHWPT1181, HIAI1181, HIAP1181,
HICMA1181, HIFSE1181, HILFA1181, HIMC300-1,
HIND1181, HINT1181, HIPLW130-1, HIPM300-1,
HISL130-1, HISM100-1, HISM200-1, HISM300-1,
HIT1181, HLAA130-1, HLGE330-1, HLLW330-1,
HLTX330-1, HLWC1181, HLWC130-1, HLWC200-1,
HLWC230-1, HLWE230-1, HLWH1181, HLWI230-1,
HLWL200-1, HLWL300-1, HLWM200-1, HLWP130-1,
HLWS130-1, HMAC200-1, HMAC202-1, HMAC230-1,
HMAC300-1, HMAC330-1, HMKR1181, HMKT100-1,
HMKT1181, HMKT130-1, HMKT200-1, HMKT230-1,
HMKT300-1, HMKT330-1, HMLW1181, HNTS221-1,
HNTS222-1, HNTS203-1, HNTS300-1, HODV1181,
HPAA200-1, HPAD1181, HPBM440-1, HPBM441-1,
HPBM442-1, HPBM443-1, HPBM444-1, HPCP440-1,
HPDL230-1, HPFM440-1, HPLM1181, HPLW230-1,
HPLW440-1, HPMK440-1, HPMK442-1, HPPC1181,
HPPR1181, HPPS1181, HPR1181, HPR200-1,
HPRM1181, HPRM440-1, HPSW200-1, HPSW230-1,
HPSY131-1, HPSY132-1, HPSY231-1, HPSY232-1,
HPSY331-1, HPSY332-1, HPX100-1, HPXN200-1,
HPXS200-1, HRDC1181, HRMB330-1, HRML330-1,
HRMM330-1, HRMS230-1, HRMS331-1, HSAD300-1,
HSAP1181, HSCI1181, HSDJ1181, HSEC1181,
HSEC200-1, HSEM1181, HSFT300-1, HSHE1181,
HSMB1181, HSMS1181, HSOC131-1, HSOC132-1,
HSOC231-1, HSOC232-1, HSOC331-1, HSOC332-1,
HSOS1181, HSPM300-1, HSPS1181, HSYD100-1,
HSYD201-1, HSYD202-1, HSYD300-1, HTAX201-1,
HTAX202-1, HTAX230-1, HTAX331-1, HTAX332-1,
HTCP300-1, HTDP1181, HTDS1181, HTDSA1181,
HTOP1181, HTSS100-1, HTTM1181, HWBAC230-1,
HWBHR330-1, HWBLW330-1, HWBMM330-1,
HWBSS330-1, HWCACP1171, HWCBMP1171,
HWCGMT1181, HWCHAP1181, HWCHCM1171,
HWCHMP1181, HWCHPR1181, HWCHRM1171,
HWCHRP1181, HWCLSP1171, HWCMDM1181,
HWCMP1171, HWCMSM1181, HWCMSP1181,
HWCMTM1181, HWCPLP1181, HWCTTMP1181,
HWDBM300-1, HWDEM300-1, HWDFA300-1,
HWDHR300-1, HWDMM300-1, HWDPR300-1,
HWFM300-1, HYFT1181
FA 1 – Online Quiz Due
Complete online via ColCampus no later than
6 September 8 23:59 8 September 2023 23:59
HCLT101-1, HCLT103-1, HCLT104-1, HCLT105-1,
HPXN301-1, HPXS301-1
9 September 28 17:00 FA 1 - Results Release
10 October 2 13:00 FA 1 - Results Appeal Close
10 October 6 17:00 FA 1 - Results Appeal Release

10 October 6 23:59 6 October 2023 23:59. Feedback given in Week 12
FA 2 - Assignment Due
12 October 20 23:59 20 October 2023 23:59
HACP130-1, HALL130-1, HALT130-1, HANT130-1,
HAUD230-1, HAUD331-1, HAUD332-1, HBMN130-1,
HBMN233-1, HBMN330-1, HCGA232-1, HCGE130-1,
HCGE231-1, HCGE232-1, HCLT104-1, HCLT107-1,
HCLT108-1, HECO130-1, HENT130-1, HETA231-1,
HFAC334-1, HFMN230-1, HFMN330-1, HFMN331-1,
HGOP330-1, HHRD130-1, HHRM130-1, HHRM332-1,
HHRM333-1, HISL130-1, HLAA130-1, HLGE330-1,
HLWC130-1, HLWP130-1, HMAC230-1, HMAC330-1,
HMKT130-1, HMKT330-1, HPBM440-1, HPBM441-1,
HPFM440-1, HPLW440-1, HPMK440-1, HPMK442-1,
HPRM440-1, HPSY131-1, HPSY132-1, HPSY331-1,
HPSY332-1, HRMS331-1, HSOC131-1, HSOC132-1,
HSOC231-1, HSOC232-1, HSOC331-1, HSOC332-1,
HSYD100-1, HSYD201-1, HTAX230-1, HTAX331-1,
HTAX332-1, HWBAC230-1, HWBHR330-1,
HWBLW330-1, HWBMM330-1, HWBSS330-1,
HWCACP1171, HWCBMP1171, HWCGMT1181,
HWCHAP1181, HWCHCM1171, HWCHMP1181,
HWCHPR1181, HWCHRM1171, HWCHRP1181,
HWCLSP1171, HWCMDM1181, HWCMP1171,
HWCMSM1181, HWCMSP1181, HWCMTM1181,
HWCPLP1181, HWCTTMP1181, HWDBM300-1,
HWDEM300-1, HWDFA300-1, HWDHR300-1,
HWDMM300-1, HWDPR300-1
FA 2 – Online Quiz Due
Complete online via ColCampus no later than
12 October 20 23:59 20 October 2023 23:59
HADC401-1, HADC402-1, HADE400-1, HADF400-1,
HADL400-1, HADR230-1, HADR400-1, HBMN230-1,
HBMN334-1, HBRD330-1, HCLT101-1, HCLT105-1,
HCML330-1, HCMLW230-1, HCONL330-1,
HCYLW230-1, HECO231-1, HECO232-1, HENT230-1,
HENT330-1, HERL230-1, HERL330-1, HFAC201-1,
HFMN233-1, HGPLC230-1, HGPLD230-1, HHRD230-1,
HHRM230-1, HHRM331-1, HIFSE1181, HILFA1181,
HIPLW130-1, HLLW330-1, HLTX330-1, HLWC230-1,
HLWE230-1, HLWI230-1, HLWS130-1, HMAC200-1,
HMKT230-1, HPDL230-1, HPLW230-1, HPSW230-1,
HPSY231-1, HPSY232-1, HRMB330-1, HRML330-1,
HRMM330-1, HRMS230-1

HPXN302-1 FA 1 Online Quiz and HPXN302-1 Draft
Project Proposal Assignment Due. Submit online via
12 October 20 23:59 ColCampus no later than 20 October 2023 23:59.
HPXS302-1 FA 1 – Online Quiz Due
12 October 20 23:59 20 October 2023 23:59.
13 October 27 13:00 FA 2 - Results Release
14 October 30 17:00 FA 2 - Results Appeal Close
14 November 2 17:00 FA 2 - Results Appeal Release
HCLT107-1, HCLT108-1, HSYD100-1, HSYD201-1
FA 3 – Assignment Due. Submit online via
15 November 6 23:59 ColCampus no later than 6 November 2023 23:59.
SA 1 Time Table for PAPER BASED EXAM
INVIGILATED ASSESSMENT EVENTS only (with SA 2).
Accompanying SA 2’s to be submitted online via
ColCampus no later than 23:59 on day that SA 1 is
15 to 17 November 6 - 20 written
15 November 6 09:00-12:00 HTAX332-1
09:00-11:00 HBMN201-1, HBMN200-1
12:00-14:00 HBMN230-1, HIFSE1181, HLWC200-1
15:00-17:00 HCMLW230-1, HHRM331-1, HLTX330-1
November 7 09:00-12:00 HFAC132-1, HFAC231-1, HFAC232-1, HFAC332-1
09:00-11:00 HADV300-1, HHRM200-1, HMAC300-1
12:00-14:00 HFAC201-1, HFMN302-1
15:00-17:00 HADV200-1, HCGE232-1, HCML330-1
November 8 09:00-12:00 HAUD332-1, HFAC130-1
09:00-11:00 HBMN231-1, HSOC332-1
12:00-14:00 HCYLW230-1, HFAC301-1
15:00-17:00 HBMN300-1, HENT200-1, HFMN330-1
November 9 09:00-12:00 HTAX230-1, HTAX331-1
09:00-11:00 HHRD200-1, HHRD300-1, HTAX201-1, HTAX202-1
12:00-14:00 HEVM200-1, HEVM300-1, HFMN301-1
15:00-17:00 HECO231-1, HECO232-1
November 10 09:00-12:00 HETA231-1, HFAC333-1
09:00-11:00 HGPLC230-1, HGPLD230-1, HLWC130-1, HPSW200-1
12:00-14:00 HBMN331-1, HERL230-1, HIMC300-1, HLWC230-1
15:00-17:00 HAUD200-1, HBLE300-1, HGOP330-1
16 November 13 09:00-12:00 HBMN233-1, HFAC302-1, HFAC331-1
09:00-11:00 HBMN333-2, HHRM230-1
12:00-14:00 HLWM200-1, HPSY231-1, HPSY331-1
15:00-17:00 HADR230-1, HENT230-1, HENT330-1, HFMN233-1
November 14 09:00-12:00 HFAC131-1, HFMN230-1
09:00-11:00 HBRD300-1, HLWI230-1, HPAA200-1
12:00-14:00 HAPR300-1, HCONL330-1
15:00-17:00 HERL330-1, HPR200-1
November 15 09:00-12:00 HFAC334-1, HMAC230-1, HMAC330-1
09:00-11:00 HMAC200-1, HMAC202-1, HPSY332-1
12:00-14:00 HLWL300-1, HPDL230-1

16 November 15 15:00-17:00 HRMM330-1, HPSY232-1
November 16 09:00-11:00 HBMN301-1, HFMN300-1, HILFA1181
12:00-14:00 HHRD230-1, HLLW330-1
15:00-17:00 HLWE230-1, HRMB330-1, HSEC200-1
November 17 09:00-12:00 HAUD230-1, HAUD331-1, HCGA232-1, HFMN331-1
09:00-11:00 HBRD330-1, HRMS230-1, HPLW230-1
12:00-14:00 HMKT200-1, HMKT230-1, HLWL200-1
15:00-17:00 HBMN334-1
17 November 20 09:00-11:00 HBMN232-1, HSOC231-1, HSOC232-1
12:00-14:00 HPSW230-1, HSOC331-1
SA 1 Time Table for ONLINE EXAM INVIGILATED
ASSESSMENT EVENT which are open book and with
SA 2’s to submit. These exams must be completed
on the stipulated dates as indicated below, and be
invigilated. Remember to upload your SA2 via
ColCampus by the stipulated due date no later than
23:59.
16 November 13 09:00-12:00 HPBM440-1
16 November 16 09:00-12:00 HPMK440-1
17 November 20 09:00-12:00 HPBM443-1
ASSESSMENT EVENTS only.
No SA 2’s to submit. These exams must be
15 to 17 November 6 - 20 completed within the exam period.
HADR1181, HADV1181, HALP1181, HAPS1181,
HBFB1181, HBMN1181, HBMT1181, HBRD1181,
HBTB1181, HCBB1181, HCHR1181, HCLT101-1,
HCLT103-1, HCLT105-1, HCLT106-1, HCNM1181,
HCOU1181, HECM1181, HEMK1181, HENT1181,
HEVM1181, HHIVC1181, HHM1181, HHMP1181,
HHRF1181, HHS1181, HHTD1181, HHWPT1181,
HIAI1181, HIAP1181, HICMA1181, HIND1181,
HINT1181, HIT1181, HLWC1181, HLWH1181,
HMKR1181, HMKT1181, HMLW1181, HODV1181,
HPAD1181, HPLM1181, HPPC1181, HPPR1181,
HPPS1181, HPR1181, HPRM1181, HRDC1181,
HSEM1181, HSHE1181, HSMB1181, HSMS1181,
HSOS1181, HSPS1181, HTDP1181, HTDS1181,
HTDSA1181, HTOP1181, HTTM1181, HYFT1181
ASSESSMENT EVENTS with SA 2’s to submit. These
exams must be completed within the exam period.
Remember to upload your SA 2 on ColCampus by
15 to 17 November 6 - 20 the stipulated due date.
HACP130-1, HADV100-1, HALL130-1, HALT130-1,
HANT130-1, HBMN100-1, HBMN102-1, HBMN130-1,
HCGE130-1, HDBP200-1, HECO130-1, HENT100-1,
HENT130-1, HEVM100-1, HFOA100-1, HHRD100-1,
HHRD130-1, HHRM100-1, HHRM130-1, HIPLW130-1,

HIPM300-1, HISL130-1, HISM100-1, HISM200-1,
HISM300-1, HLAA130-1, HLWP130-1, HLWS130-1,
HMKT100-1, HMKT130-1, HNTS221-1, HNTS222-1,
HNTS203-1, HNTS300-1, HPSY131-1, HPSY132-1,
HPXN200-1, HPXN301-1, HPXS301-1, HSFT300-1,
HSOC131-1, HSOC132-1, HSPM300-1, HSYD202-1,
HTCP300-1, HTSS100-1, HWFM300-1
SA 1 & SA 2 Time Table for projects / internship /
assignments only. Submit online via ColCampus no
15 to 17 November 6 - 20 23:59 later than 20 November 2023 23:59
HADL400-1, HADR400-1, HASD200-1, HBMN330-1,
HCGE231-1, HENT300-1, HHRM300-1, HHRM332-1,
HHRM333-1, HLGE330-1, HMKT300-1, HMKT330-1,
HPFM440-1, HPLW440-1, HPMK442-1, HPRM440-1,
HPRM441-1, HPX100-1, HPXN302-1, HPXS200-1,
HPXS302-1, HRML330-1, HRMS331-1, HSAD300-1,
HSYD300-1, HWBAC230-1, HWBHR330-1,
HCLT104-1, HCLT107-1, HCLT108-1, HPCPB100-1,
HPCPC100-1, HSYD100-1, HSYD201-1
SA 1 – Assignment Due. Submit online via
17 November 20 23:59 ColCampus no later than 20 November 2023 23:59.
HBACC230-1 and HBACC330-1
SA 1 for PAPER BASED EXAM INVIGILATED
17 November 24 09:00-12:30 ASSESSMENT EVENTS
19 December 4 13:00 SA 1 & 2 Results Release
19 December 7 17:00 SA 1 & 2 Results Appeal Close
HE OFFICE CLOSED FROM 15:00 ON FRIDAY 8 DEC 2023.

WILL RE-OPEN TUESDAY 2 JAN 2024
20 January 2024 3 13:00 SA 1 & 2 Results Appeal Release

Supplementary SA 1 Time Table for PAPER BASED
EXAM INVIGILATED ASSESSMENT EVENTS only (with
Supplementary SA2). Accompanying Supplementary
SA 2’s to be submitted online via ColCampus no
21 January 2024 8 - 12 later than 23:59 on day that SA 1 is written
21 January 2024 8 09:00-12:00 HAUD332-1, HETA231-1, HTAX230-1, HTAX331-1
09:00-11:00 HBMN230-1, HBMN300-1, HLWC130-1, HPSY332-1
HBMN200-1, HBMN334-1, HIFSE1181, HLWC200-1,
12:00-14:00
HLWC230-1, HTAX201-1, HTAX202-1
HADV200-1, HCGE232-1, HCMLW230-1, HHRM331-1,
15:00-17:00
HPAA200-1
09:00-12:00
January 9 HFAC333-1
HADV300-1, HBMN201-1, HENT200-1, HENT230-1,
09:00-11:00
HFMN330-1, HHRM230-1, HLWI230-1, HMAC300-1
HBMN231-1, HCYLW230-1, HFAC201-1, HFAC301-1,
12:00-14:00
HFMN302-1, HRMS230-1
HECO231-1, HECO232-1, HENT330-1, HEVM200-1,
15:00-17:00
HEVM300-1, HPSW200-1
HBMN233-1, HFAC130-1, HFAC131-1, HFAC302-1,
09:00-12:00
January 10 HFAC331-1, HFAC334-1, HFMN230-1
09:00-11:00 HBMN333-2, HGOP330-1
HBMN331-1, HBRD300-1, HERL330-1, HLWM200-1,
12:00-14:00
HPLW230-1, HPSW230-1, HRMB330-1
HAUD200-1, HHRM200-1, HLWE230-1, HPR200-1,
15:00-17:00
HPSY231-1, HPSY232-1, HPSY331-1
January 11 09:00-12:00 HFMN331-1, HMAC230-1, HMAC330-1
HGPLC230-1, HGPLD230-1, HMAC200-1, HMAC202-1,
09:00-11:00
HSOC332-1
HAPR300-1, HBLE300-1, HCML330-1, HHRD200-1,
12:00-14:00
HHRD300-1, HIMC300-1, HRMM330-1
HBMN301-1, HERL230-1, HFMN233-1, HFMN300-1,
15:00-17:00
HFMN301-1, HMKT200-1, HMKT230-1, HPDL230-1
January 12 09:00-12:00 HAUD230-1, HAUD331-1, HCGA232-1, HTAX332-1
HADR230-1, HBMN232-1, HHRD230-1, HILFA1181,
09:00-11:00
HLTX330-1, HSEC200-1
HBRD330-1, HCONL330-1, HLLW330-1, HLWL200-1,
12:00-14:00
HLWL300-1, HSOC231-1, HSOC232-1, HSOC331-1
Supplementary SA 1 Time Table for open book
ONLINE EXAM INVIGILATED ASSESSMENT EVENTS
with Supplementary SA 2’s to submit. These exams
must be completed on the stipulated dates as
indicated below, and be invigilated. Remember to
upload your Supplementary SA 2 via ColCampus by
the stipulated due date no later than 23:59.
21 January 8 09:00-12:00 HPBM440-1
21 January 10 09:00-12:00 HPMK440-1
21 January 12 09:00-12:00 HPBM443-1
Supplementary SA 1 & Supplementary SA 2 Time

Table for projects / internship / assignments only.
21 January 2024 8 - 12 23:59 12 January 2024 23:59
HADL400-1, HADR400-1, HASD200-1, HBMN330-1,
HCGE231-1, HENT300-1, HHRM300-1, HHRM332-1,
HHRM333-1, HLGE330-1, HMKT300-1, HMKT330-1,
HPFM440-1, HPLW440-1, HPMK442-1, HPRM440-1,
HPRM441-1, HPX100-1, HPXN302-1, HPXS200-1,
HPXS302-1, HRML330-1, HRMS331-1, HSAD300-1,
HSYD300-1, HWBAC230-1, HWBHR330-1,
Supplementary SA 1 Time Table for ONLINE EXAM
INVIGILATED ASSESSMENT EVENTS only. No
Supplementary SA 2’s. These exams must be
21 January 2024 8 - 12 completed within the exam period.
HADR1181, HADV1181, HALP1181, HAPS1181,
HBFB1181, HBMN1181, HBMT1181, HBRD1181,
HBTB1181, HCBB1181, HCHR1181, HCLT101-1,
HCLT103-1, HCLT105-1, HCLT106-1, HCNM1181,
HCOU1181, HECM1181, HEMK1181, HENT1181,
HEVM1181, HHIVC1181, HHM1181, HHMP1181,
HHRF1181, HHS1181, HHTD1181, HHWPT1181,
HIAI1181, HIAP1181, HICMA1181, HIND1181,
HINT1181, HIT1181, HLWC1181, HLWH1181,
HMKR1181, HMKT1181, HMLW1181, HODV1181,
HPAD1181, HPLM1181, HPPC1181, HPPR1181,
HPPS1181, HPR1181, HPRM1181, HRDC1181,
HSEM1181, HSHE1181, HSMB1181, HSMS1181,
HSOS1181, HSPS1181, HTDP1181, HTDS1181,
HTDSA1181, HTOP1181, HTTM1181, HYFT1181
Supplementary SA 1 Time Table for ONLINE EXAM
INVIGILATED ASSESSMENT EVENTS with
Supplementary SA 2’s to submit. These exams must
be completed within the exam period. Remember
to upload your SA 2 on ColCampus by the stipulated
21 January 2024 8 - 12 due date.
HACP130-1, HADV100-1, HALL130-1, HALT130-1,
HANT130-1, HBMN100-1, HBMN102-1, HBMN130-1,
HCGE130-1, HDBP200-1, HECO130-1, HENT100-1,
HENT130-1, HEVM100-1, HFOA100-1, HHRD100-1,
HHRD130-1, HHRM100-1, HHRM130-1, HIPLW130-1,
HIPM300-1, HISL130-1, HISM100-1, HISM200-1,
HISM300-1, HLAA130-1, HLWP130-1, HLWS130-1,
HMKT100-1, HMKT130-1, HNTS221-1, HNTS222-1,

HNTS203-1, HNTS300-1, HPSY131-1, HPSY132-1,
HPXN200-1, HPXN301-1, HPXS301-1, HSFT300-1,
HSOC131-1, HSOC132-1, HSPM300-1, HSYD202-1,
HTCP300-1, HTSS100-1, HWFM300-1
HCLT104-1, HCLT107-1, HCLT108-1, HPCPB100-1,
HPCPC100-1, HSYD100-1, HSYD201-1 Supplementary
SA 1 – Assignment Due. Submit online via
21 January 2024 8 - 12 23:59 ColCampus no later than 23:59.
HBACC230-1 and HBACC330-1 Supplementary SA 1
for PAPER BASED EXAM INVIGILATED ASSESSMENT
22 January 17 09:00-12:30 EVENTS
23 January 22 17:00 Supplementary SA 1 & 2 Results Release
23 January 24 13:00 Supplementary SA 1 & 2 Results Appeal Close
23 January 26 17:00 Supplementary SA 1 & 2 Results Appeal Release
ANNEXURE E: PLAGIARISM INFORMATION SHEET
INFORMATION SHEET: PLAGIARISM
This document serves as a source of information regarding the nature of plagiarism, why it is
important to avoid, and how to ensure that you do not commit plagiarism.
Definition
Plagiarism is the reproduction of somebody else’s work or ideas, and presenting it as your own
without giving recognition to that person (Larney, 2012:5). Any piece of work that you present
under your own name must indeed be your own. If you used someone else’s ideas or words
without citing that person’s work, you have committed plagiarism.
Importance
If you have used someone else’s words or ideas in your work without giving them due credit, that
amounts to you presenting that person’s ideas as your own (AAUP, 2015:6). This affects the
academic integrity of your work, and can also be considered an infringement on the copyright of
the author whose work you used. It is therefore very important to avoid plagiarism when you
present academic work.
Examples
Plagiarism comes in many forms and is not limited to the direct quotation of another person’s
work without giving him credit. The most important cases of plagiarism are set out below:
Plagiarism of Ideas
Definition: Appropriating an idea (e.g. an explanation, a theory, a conclusion, a

hypothesis, a metaphor) in whole or in part, or with superficial modifications, without
giving credit to its originator (Roig, 2011:4)
Example: Original text: “Customer involvement is a fairly novel phenomenon in the

marketplace. By involving customers in the service delivery process, innovation and
productivity is improved.” (Axcell et al, 2015:217)
56 Plagiarism Information Sheet-Jul-Dec2023-SK-V.1-07072022

Plagiarism of idea: “If one involves customers in the process of service delivery, this
generally increases innovation and productivity – even though this idea is still a relatively
new and foreign one in the marketplace.”
This is plagiarism because the idea of Axcell et al was taken directly without providing a
reference to their work. The plagiariser only changed “novel idea” to “a relatively new
and foreign idea” to his own version – but this does not represent his own thoughts. It is
the idea of Axcell et al written in a slightly different way.
This can be corrected by adding a reference to the source into work. For example: “If one
involves customers in the process of service delivery, this generally increases innovation
and productivity – even though this idea is still a relatively new and foreign one in the
marketplace (Axcell et al, 2015:217).
Plagiarism of Text
Definition: Copying a portion of text from another source without giving credit to its
author and without enclosing the borrowed text in quotation marks (Roig, 2011:6).
Example: Original text: “The period from 1652 to 1870 was characterized by colonial
settlement and slavery. 1870 – 1924 bought the discovery of gold and diamonds, limited
trade unionism, industrialization and oppression of black workers. From 1924-1956 the
Industrial Conciliation Act was promulgated which created dispute settlement
mechanisms through establishing industrial councils.” (Thompson, 2015: 94).
Plagiarism of text: The period from 1652 to 1870 was characterized by colonial settlement
and slavery. 1870 – 1924 bought the discovery of gold and diamonds, limited trade
unionism, industrialization and oppression of black workers.
This is plagiarism because you are quoting the work of Thompson directly without putting
it in between quotation marks, and without providing a reference to his work.
This can be corrected by adding a reference to the source into the text and placing the
sentence in between quotation marks. For example: “The period from 1652 to 1870 was

characterized by colonial settlement and slavery. 1870 – 1924 bought the discovery of
gold and diamonds, limited trade unionism, industrialization and oppression of black
workers” (Thompson, 2015: 94).
Plagiarism by Improper Paraphrasing
Definition: Taking portions of text from one or more sources, paraphrasing what was said,
and then adding some of your own ideas to that text to pass the entire thought off as your
own. (Roig, 2011:7).
Example: Original text: “The entrepreneur has to be sensitive to opportunities or

problems arising in the business or outside. This awareness is the stimulus for creative
ideas. It is also important that one should have clarity concerning the nature of the
problem in order to develop a creative solution. Therefore, it is of utmost importance to
define the problem clearly.” (De Beer et al., 2008, 168)
Plagiarism by improper paraphrasing: It is important for an entrepreneur to be sensitive

to opportunities as well as problems that occur inside or outside the business. Such
awareness will allow him to come up with creative ideas. Therefore it is important to
pursue the continuous generation of creative ideas.
This is plagiarism because you merely rephrasing the idea of De Beer et al. and then
adding your own sentence to that, without giving reference to the authors for the first
part of your text.
This can be corrected by adding a reference to the source after the first part of this
paragraph. For example: “It is important for an entrepreneur to be sensitive to
opportunities as well as problems that occur inside or outside the business. Such
awareness will allow him to come up with creative ideas” (De Beer et al., 2008: 168).
Therefore it is important to pursue the continuous generation of creative ideas.

Tips to avoid plagiarism:
1) Ensure that you understand the source that you are using and the ideas that it is trying to
convey. A good rule of thumb is that if you can repeat what you have read in your own
words, you most likely have a good understanding of that work. And if you can do that –
you can be sure that you are writing your own ideas.
2) Refer to a few sources (or at least more than one) before starting to write your own work.
This allows you to develop your own thoughts and opinions on the subject matter.
3) Be sure to cite every source that you use. When you are collecting sources, ensure that
you have all the relevant detail for the source that you need to cite it correctly – refer to
the referencing guide in this regard
4) Use quotation marks around text that you have taken directly from an original source.
5) Always include a list of references at the end of your work, with the relevant detail of all
the sources you referred to in your text.
6) Read and edit your work to make sure that you can confidently present it as your own
words and ideas.
Useful sources if you want more information on plagiarism
UT-Austin Academic Integrity “A Brief Guide to Avoiding Plagiarism” (2012) Available at:
[http://www.utexas.edu/cola/cwgs/_files/pdf-4/ai2012.pdf].
The Harvard Method of Referencing: A Beginner’s Guide is available on ColCampus.

LIST OF REFERENCES:
AAUP 2015. Policy Documents and Reports 11ed. Baltimore: Johns Hopkins University Press.
Axcell S., Benedict E., Pria S.D., Kharsany K., Meyer S., Williams S.J. 2015. Marketing
Management 3. Cape Town: EDGE Learning Media.
De Beer A.A., Zeelie D., Groenewald H., Watson H., Rossouw D., Jacobs H. 2008.
Entrepreneurial Skills. Cape Town: Juta and Co Ltd.
Larney, T. 2012 NWU Referencing Guide. Potchefstroom: North-West University Library

Services.
Roig, A. 2011. Avoiding Plagiarism, Self-Plagiarism, and Other Questionable Writing Practices:
A Guide to Ethical Writing. ORI. Avaialble at: [http://ori.hhs.gov/avoiding-plagiarism-self-
plagiarism-and-other-questionable-writing-practices-guide-ethical-writing. Last accessed:
9/11/2015]
Thompson, D. 2015 Company Law 2. Cape Town: EDGE Learning Media.

ANNEXURE F : FORMATIVE ASSESSMENT 1
HIGHER EDUCATION PROGRAMMES
Academic Year 2023: July - December

Formative Assessment 1: Ethics in Accountancy (HETA231-1)
NQF Level, Credits: 6, 14
Weighting: 15%
Assessment Type: Open Book
Examiner: L. van Niekerk
Educator: N. Maphalala
Due Date: 08 September 2023
Total: 100 marks
Instructions:
• This paper consists of five (5) questions.
• It is based on units 1-4 (Chapters 1-8) of your study guide.
• The SAICA Competency Framework Reference at the end of a question is for
recordkeeping and will inform you which SAICA Competency is covered in the
question.
• All questions are compulsory.
• Copyleaks is applicable.
• Your assessment must be typed using font arial, font size12, line spacing 1.5.
61 HETA231-1-Jul-Dec2023-FA1-LVN-V2-07072023
QUESTION 1 (32 marks)
You are presented with 5 different scenarios:
Scenario 1:
You are a Senior Accountant at a prominent accounting firm, XYZ Associates. One
day, your colleague, Sarah, approaches you with a request. She asks you to assist
her in manipulating financial statements for one of your firm's clients to make their
financial position appear stronger by increasing their Sales and in turn increasing their
Profit. She argues that it will benefit the client and secure future engagements for the
firm.
Scenario 2:
You are a newly appointed Financial Manager at ABC Ltd., a publicly traded company.
In reviewing the company's financial statements, you notice a significant discrepancy
between the reported revenues and the actual revenues earned. You suspect that the
company is engaging in fraudulent practices to inflate its financial performance.
Scenario 3:
You work as an Auditor at Zeta Audit Firm. You have been assigned to audit Delta
Ltd., a publicly listed company. During the audit, you come across a situation where
Delta Ltd. has made a payment to a government official to secure a favourable
contract. You know that such payments are illegal and violate both ethical standards
and the law.
Scenario 4:
You are a newly appointed board member of Omega Ltd. As part of your
responsibilities, you are expected to oversee the company's governance practices.
During a board meeting, you notice that there is limited transparency and
accountability in decision-making processes, and conflicts of interest are not
adequately addressed.
REQUIRED:
1.1 Explain the concept of ethics and its relevance in the accounting profession.
(3 marks)
1.2 With reference to Scenario 1, analyse the ethical considerations involved in

Sarah's request and discuss the potential consequences of engaging in such
unethical behavior.
(3 marks)
1.3 With reference to Scenario 1, provide guidance on the appropriate course of

action.
(3 marks)
1.4 Explain the different spheres of ethics (personal, business, and professional)
and their relevance in the accounting field.
(3 marks)
1.5 With reference to Scenario 2, apply ethical decision-making in the context of

the scenario presented and discuss the potential impact of the unethical
behaviour on the organisation and its stakeholders.
(4 marks)
1.6 With reference to Scenario 3, apply ethical decision-making in the given

scenario and explain the appropriate course of action.
(8 marks)
1.7 With reference to Scenario 4, recognise the relationship between ethics and
governance and explain how the board should address the observed issues.
(8 marks)
You are a professor teaching an ethics course at a university. As an ethics professor

at a university, you encounter a situation where one of your students, John,
approaches you with a request to grade his assignment despite missing both the initial
and the second opportunity submission dates. John explained that he was unable to
meet the deadlines, as he was in an accident and could not complete the assignment
earlier due to him being booked of by the doctor. On investigation into his situation
you realised that he is telling all the other students that he did not have an accident
but was in a bar fight two days before the first submission date, and that he will show
them he doesn’t have to submit by the second date and can still get his paper marked.
Two of the students (friends of John) informed you that John made a wager of R500
that you will still grade his paper. It is apparent that grading his script would be
unethical and inequitable towards other students.
REQUIRED:
2.1 Apply an ethics-based reasoning process to solve the identified ethical

dilemma.
(15 marks)
2.2 Analysing all courses of action and their consequences for unethical
behavior in the scenario involving yourself, as the ethics professor and John's
late submission. Your answers must include discussion around the following 3
matters:
• Grading John's script despite the missed deadlines:
Consequence: ?
Potential disciplinary action: ?
• Denying John's request and adhering to the established deadlines:
Consequence: ?
Potential disciplinary action: ?
• Offering guidance and support to John while maintaining the established
deadlines:
Consequence: ?
Potential disciplinary action: ? (6 marks)
You are presented with 2 different scenarios:
Scenario 1:
You work as an Ethics Officer for a manufacturing company. The company is facing
an ethical dilemma regarding the sourcing of raw materials. One potential supplier has
a history of unethical practices, including child labor and environmental violations. The
challenge is to consider the organization's values during the decision-making process
and identify the stakeholders affected by the ethical dilemma.
Scenario 2:
You work for an accounting firm, and one of your clients, a construction company, is
facing an ethical dilemma. The company's management has discovered that some
employees have been accepting bribes from subcontractors in exchange for awarding
contracts. The challenge is to apply an ethics-based reasoning process to solve the
ethical dilemma and analyse the consequences of each course of action.
REQUIRED:
3.1 With reference to Scenario 1, recognise the need to consider the organisation's
values during the process of resolving ethical dilemmas and identify the
stakeholders affected by the ethical dilemmas.
(7 marks)
3.2 With reference to Scenario 2, apply an ethics-based reasoning process to solve

the ethical dilemmas that have been identified and analyse possible courses of
action and the consequences of each for unethical behavior.
(8 marks)
You are a Financial Manager in a pharmaceutical company. The company is facing an

ethical dilemma related to the pricing of life-saving medication. The dilemma arises
from the decision to significantly increase the price of the medication, making it
unaffordable for many patients in need. This poses ethical challenges and threatens
the values of compassion, social responsibility, and fairness.
REQUIRED:
4.1 Identify and analyse the relevant personal, business, and/or professional
ethical dilemmas apparent in the scenario.
(6 marks)
4.2 Identify the ethical values threatened by the ethical dilemmas and evaluate the
impact of the dilemmas on the ethical values.
(4 marks)
4.3 Identify the stakeholders and describe how they are affected by the ethical
dilemmas.
(6 marks)
You are a student pursuing a Bachelor of Commerce (BCom) degree majoring in

Accounting at a prestigious South African university. As part of your curriculum, you
are required to complete an ethics course that includes studying and applying the IFAC
Code of Ethics for Professional Accountants. During the academic year from January
to December 2023, you encountered various ethical dilemmas in your coursework.
One of your close friends, Mark, is also studying at the same university in a different
program. You've known Mark for many years, and both of you have a good relationship
based on trust and mutual respect. However, Mark recently confided in you about a
potentially unethical situation he encountered.
Mark has been working part-time as an intern at a local construction company, ABC
Construction Ltd., since the beginning of the year. The company is involved in large-
scale infrastructure projects and receives substantial government contracts. Mark
revealed that some of the company's employees, including his supervisor, have been
engaging in fraudulent activities to inflate project costs and embezzle funds. They
manipulate invoices, exaggerate material costs, and bribe government officials to
secure more favorable contracts.
Mark is torn between loyalty to his colleagues and reporting the fraudulent activities.
He fears retaliation and jeopardising his internship, which is crucial for his career
prospects. He seeks your guidance on what to do and whether reporting the
misconduct aligns with the principles of integrity outlined in the IFAC Code of Ethics.
REQUIRED:
Analyse the ethical considerations and principles of integrity applicable to the scenario
and provide guidance to Mark on the appropriate course of action. Consider the
following aspects:
5.1 Assessing Integrity Principle: Evaluate how the principle of integrity outlined
in the IFAC Code of Ethics for Professional Accountants applies to the
fraudulent activities Mark disclosed at ABC Construction Ltd.
(4 marks)
5.2 Reporting Misconduct: Discuss the moral dilemma faced by Mark in deciding
whether to report the fraudulent activities, considering potential consequences
and the alignment with the integrity principle.
(5 marks)
5.3 Confidentiality: Explain the importance of maintaining confidentiality regarding

the information shared by Mark, unless legal requirements or professional
obligations dictate otherwise.
(3 marks)
5.4 Professional Competence: Advise Mark to seek advice from qualified

professionals, such as trusted faculty members or accounting professional
organisations, to ensure his actions align with professional standards.
(4 marks)
Competency Framework Reference:
I1 Personal ethics
a) Act honestly and demonstrate integrity, accountability and
trustworthiness whilst interacting with others.
d) Understand ethics theories (normative and applied) and apply relevant
theories when solving personal ethical dilemmas or making personal
ethical decisions.
I2 Business ethics
a) Analyse the interrelationships between governance, ethics, work
values and the law
e) Understand ethics theories (normative and applied) and apply relevant
theories when solving business ethical dilemmas or making business
ethical decisions.
I3 Professional ethics
e) Analyse all courses of potentially unethical action as well as the
consequences of each (e.g., disciplinary actions)
Y3 Problem solving
c) Use reasoning, critical analysis and innovative thinking to identify likely
impacts of different issues and the implications of corresponding
courses of action
Y4 Judgement and decision-making
a) Only exercise judgement and make decisions when a sound and logical
solution is found which addresses root causes of problems in
collaboration with affected stakeholders
d) Remain aware of the impact of personal biases on decision-making
Z1 Business internal environment
f) Use a holistic perspective to interpret an organisation’s business
processes (including how it serves stakeholders such as customers,
employees, surrounding community and investors)
ANNEXURE G: SAMPLE FORMATIVE ASSESSMENT 1
Sample Formative Assessment 1: Ethics in Accountancy (HETA231-1)
Weighting: 15%
Assessment Type: Essay-Type Questions
Examiner: C. Pfister
Due Date: Sample
Total: 100 marks

Instructions:
• This paper consists of 1 question.

• It is based on units 1-4 of your study guide (Chapters 1-8).
question.
• Where applicable, always state the section/regulation in the Act, then apply
the specific section/regulation identified in the Act to the
question/information/scenario.
70 HETA231-1-Jul-Dec2023-SampleFA1-CP-V2-25072022
CASE STUDY
You are a qualified Chartered Accountant and the newly appointed financial manager
at Data Solutions, a company that manages and maintains databases for its clients.
On your first day, you were presented with a brochure indicating the company’s motto
to be “Striving for excellence, always!” and that their business is based on 4 main
values: Excellence, Honesty, Respect and Responsibility.
During your first week at Data Solutions, you’ve had quite a few insightful
conversations with various of your new colleagues.
Conversation 1:
During lunch, one day, one of your very friendly, chatty accountants let you in on a
secret. Since the introduction of the Protection of Personal Information Act (POPI Act),
companies selling services via telephone have been struggling to obtain information
of clients to phone and market their services to.
Therefore, there is a very lucrative market for selling client databases to these types
of businesses and according to your chatty accountant, they pay very good money for
access to the personal information of clients kept on the databases Data Solutions
work with daily.
The accountant further informed you that he’s done it quite a few times and should
you be in the market for a quick buck that he will be able to put you in contact with the
right people.
Conversation 2:
The financial manager informed you of a training programme Data Solutions is looking
into. To fund the training programme Data Solutions has the following options
available:
• They can apply for a government grant, should their application be successful, they
would need to utilise the funds for the training programme specifically and the funds
are not repayable, as long as they utilise the funds only for the proposed training
programme.
• They can loan funds from Finance Solutions; the funds will be repayable over a
period of 3 years at an interest rate of 8.5% per annum.
The financial director informed you that he convinced the board of directors to loan the
funds from Finance Solutions, as this will give them the ability to use the funds for
more than just the training programme, seeing as Finance Solutions are not limiting
them to what the funds can be used for, as with the government grant.
He also mentioned that he knows the CEO of Finance Solutions personally and that
the deal that they are offering Data Solutions is a very good deal. You then discovered
that the CEO of Finance Solutions is in fact the financial director’s son-in-law.
QUESTION 1 [100 marks]
1.1 Ethics plays an important role in our everyday lives. Briefly discuss what ethics
is and how you as financial manager of Data Solutions, would proceed when
you are confronted with potential ethical issues. (9 marks)
1.2 With reference to Conversation 1, identify the personal, business and

professional ethical dilemmas that are evident from the case study provided.
Include in your discussion what personal, business and professional ethics refer
to. (15 marks)
1.3 With reference to Conversation 1 and the fundamental principles of SAICA’s

code of professional conduct, identify which of your ethical values are
challenged, and how. (17 marks)
1.4 With reference to Conversation 1 assume that you are considering the chatty
accountant’s offer to sell client databases to third parties. Discuss the possible
consequences if
• you decide to take up the offer and sell client databases to third parties, OR
• you decide to reject the offer to sell client databases to third parties.
(9 marks)
1.5 With reference to Conversation 2, identify which of your ethical values are
challenged and how. (26 marks)
1.6 With reference to Conversation 2, identify the stakeholders affected by, or who
will be able to influence your decision of any possible actions you might take
after your discussion with the financial director. (18 marks)
1.7 Data Solutions is looking to improve on the ethical aspects of its everyday
business and the directors asked you to for your first formal task as financial
manager, advise them on what a formal ethics management process would
entail. (6 marks)
SAICA Competency No SAICA Competency Name

I1 Personal ethics
a) Act honestly and demonstrate integrity, accountability
and trustworthiness whilst interacting with others.
d) Understand ethics theories (normative and applied) and
apply relevant theories when solving personal ethical
dilemmas or making personal ethical decisions.
I2 Business ethics
e) Understand ethics theories (normative and applied) and
apply relevant theories when solving business ethical
dilemmas or making business ethical decisions.
e) Analyse all courses of potentially unethical action as
well as the consequences of each (e.g., disciplinary
actions)
Y3 Problem solving
c) Use reasoning, critical analysis and innovative thinking
to identify likely impacts of different issues and the
implications of corresponding courses of action
a) Only exercise judgement and make decisions when a
sound and logical solution is found which addresses root
causes of problems in collaboration with affected
stakeholders
d) Remain aware of the impact of personal biases on
decision-making
f) Use a holistic perspective to interpret an organisation’s
business processes (including how it serves
stakeholders such as customers, employees,
surrounding community and investors)
ANNEXURE H: SAMPLE FORMATIVE ASSESSMENT 1 MEMORANDUM

MEMORANDUM
Sample Formative Assessment 1: Ethics in Accountancy (HETA231-1)
Weighting: 15%
Assessment Type: Essay-Type Questions
Educator: N.Maphalala
Due Date: Sample
Total: 100 marks

Instructions:
• This paper consists of 1 question.

• It is based on units 1-4 of your study guide (Chapters 1-8).
question.
• Where applicable, always state the section/regulation in the Act, then apply
the specific section/regulation identified in the Act to the
question/information/scenario.
75 HETA231-1-Jul-Dec2023-SampleFA1 Memo-CP-V2-25072022
CASE STUDY
You are a qualified Chartered Accountant and the newly appointed financial manager
at Data Solutions, a company that manages and maintains databases for its clients.
On your first day, you were presented with a brochure indicating the company’s motto
to be “Striving for excellence, always!” and that their business is based on 4 main
values: Excellence, Honesty, Respect and Responsibility.
During your first week at Data Solutions, you’ve had quite a few insightful
conversations with various of your new colleagues.
Conversation 1:
During lunch, one day, one of your very friendly, chatty accountants let you in on a
secret. Since the introduction of the Protection of Personal Information Act (POPI Act),
companies selling services via telephone have been struggling to obtain information
of clients to phone and market their services to.
Therefore, there is a very lucrative market for selling client databases to these types
of businesses and according to your chatty accountant, they pay very good money for
access to the personal information of clients kept on the databases Data Solutions
work with daily.
The accountant further informed you that he’s done it quite a few times and should
you be in the market for a quick buck that he will be able to put you in contact with the
right people.
Conversation 2:
The financial manager informed you of a training programme Data Solutions is looking
into. To fund the training programme Data Solutions has the following options
available:
• They can apply for a government grant, should their application be successful, they
would need to utilise the funds for the training programme specifically and the funds
are not repayable, as long as they utilise the funds only for the proposed training
programme.
• They can loan funds from Finance Solutions; the funds will be repayable over a
period of 3 years at an interest rate of 8.5% per annum.
The financial director informed you that he convinced the board of directors to loan the
funds from Finance Solutions, as this will give them the ability to use the funds for
more than just the training programme, seeing as Finance Solutions are not limiting
them to what the funds can be used for, as with the government grant.
He also mentioned that he knows the CEO of Finance Solutions personally and that
the deal that they are offering Data Solutions is a very good deal. You then discovered
that the CEO of Finance Solutions is in fact the financial director’s son-in-law.
1.1 Ethics plays an important role in our everyday lives. Briefly discuss what ethics
is and how you as financial manager of Data Solutions, would proceed when
you are confronted with potential ethical issues. (9 marks)
Solution:
Note to grader: Award one (1) mark for each correct statement. Award a maximum
of nine (9) marks. Use the below as a guideline but also use discretion.
Unit 1, Chapter 1, pages 2 – 3 & 10
Ethics is a branch of philosophy that deals with moral principles and is concerned
with what is good for individuals and society. Ethics is about the self and our
interactions with others.
The golden rule of ethics is that we should not do to others what we don’t want them
to do to us.
When presented with potential ethical issues:

To recognise potential ethical issues, you should ask yourself:
• Was some policy, law, regulation or rule violated?
• Does the balance between the self and others sway towards the self?
• Could the action or decision harm others, internal and external stakeholders?
If you answer “yes” to one or more of these questions, you are most likely dealing with
an ethical issue.
The following learning outcome is assessed in this question:

Define and explain the concept of ethics.
1.2 With reference to Conversation 1, identify the personal, business and

professional ethical dilemmas that are evident from the case study provided.
Include in your discussion what personal, business and professional ethics refer
to. (15 marks)
Solution:
of fifteen (15) marks. Use the below as a guideline but also use discretion.
Unit 1, Chapter 1, pages 2 – 3 & 10
Personal ethics are one’s own values or normative standards that determine what
one considers to be good, right and just behaviour towards others. 
As the new FM, you need to familiarise yourself with the business strategy of Data
Solutions and consider the issue relating to the possible selling of personal
information included in the client databases. For example, selling personal
information without the necessary authority to do so may be considered theft of
personal information and a breach of privacy policies.
You are also responsible for securing and safeguarding the databases of your clients
and you are aware that the POPI Act is contravened by providing personal information
you are responsible for to a third party.
You are new to the Data Solutions team, so do you want to cause a scene in your first
week or do you just want to settle in first and hope that the selling of personal
information is not a common occurrence?
Business ethics are concerned with moral standards (what is morally right or wrong)
in so far as ethical principles apply to the business activities of an organisation. 
Data Solutions would have policies in place to ensure the safeguarding of the
information and databases of their clients and you as employees would need to adhere
to the company policies. A business ethical dilemma would be the impact on Data
Solutions should someone find out that information has been leaked  because Data
Solutions are responsible for safeguarding the information they work with and have
access to.
As FM of the company and as a CA, it is your duty to ensure that the company adheres
to national laws and regulations as well as its policies and internal controls. At the
same time, you must safeguard the company from potential lawsuits, fines and other
losses due to the company’s involvement in or association with wrongdoing. 
Professional ethics refer to the personal and corporate standards of ethics expected
of professionals. 
You are a professional accountant (CA(SA)). What obligations do you have as a

member of the professional body you belong to? Would you be in contravention of
the code of ethics of the professional body you belong to if you decide not to look into
the matter of employees potentially selling the databases of your clients?

Identify and explain the different spheres of ethics including personal, business and
professional ethics.
1.3 With reference to Conversation 1 and the fundamental principles of SAICA’s

code of professional conduct, identify which of your ethical values are
challenged, and how. (17 marks)
Solution:
of seventeen (17) marks. Use the below as a guideline but use discretion.
Unit 1, Chapter 2, page 19
Objectivity
A professional accountant must not compromise professional and business
judgements because of bias, a conflict of interest or the undue influence of others.
You are a professional accountant, and your objectivity would be in question if you
were to consider the possibility of taking up the accountant’s offer for your own
financial gain. Your personal considerations would compromise your objectivity,
professional judgement, and ability to perform your responsibilities in the best interest
of Data Solutions.
Integrity
In terms of the IFAC code means that, as a professional accountant, you must be
honest and straightforward in all professional and business relationships.
If you sell the information, you will breach the duty to act with honesty in all professional
and business relationships. Even though Data Solutions and its clients will not suffer
a financial loss, it is against the POPI Act to provide personal information of other
individuals for your own personal use or for the use of someone else's.
If you do not report the fact that the chatty accountant has been selling personal
information you will not be acting with integrity, because you will be aiding the
contravention of the POPI Act and not be honest in your knowledge of the fact that
one of your employees are not acting with integrity.
Confidentiality
As a professional accountant, you are required to respect and have a duty to ensure
the confidentiality of information acquired through your professional and business
relationships.
The POPI Act requires that no information of individuals be distributed unless the
individuals know about such distribution and have agreed to it. Furthermore, the
professional code of SAICA requires that you safeguard the information and keep it
secure. By providing confidential information to a third party, you will be in violation
of this requirement.
Professional behaviour
Behaving professionally means that you comply with relevant laws and regulations
and avoid any actions that might bring the profession into disrepute.
As the financial manager, you will have a professional duty to ensure that the company
adheres to all the relevant laws, regulations, rules, and codes of practice.
By using the information for your personal use, you are not behaving professionally.
You are also not behaving professionally should you not report the chatty accountant’s
actions.
Furthermore, should the matter come to light, your actions will discredit the
profession.

Analyse and apply codes of ethics including values and threads to fundamental
principles.
1.4 With reference to Conversation 1 assume that you are considering the chatty
accountant’s offer to sell client databases to third parties. Discuss the possible
consequences if
• you decide to take up the offer and sell client databases to third parties, OR
• you decide to reject the offer to sell client databases to third parties.
(9 marks)
Solution:
Note to grader: Use the below as guidance but use discretion as students may
implement their own understanding. A maximum of 9 marks are awarded.
Unit 2, Chapter 3, page 50 – 51
Deciding to sell the client databases to third parties:

• You will contravene the POPI Act and your professional codes.
• If you are not caught you will benefit financially.
• You will live with the fear that your unlawful disclosure might come out.
• If you are caught you may lose your job and face consequences for contravening
the POPI Act and your professional codes.
• By providing personal information of other individuals, you would breach the
confidentiality of information and make the personal data of other people available
for use by other organisations for fraudulent activities or for use in a manner that
was not agreed to by those people.
Deciding not to sell the client databases to third parties:

• You will not gain financially.
• You will not have contravened the POPI Act or your professional codes.
• You will have no fear of losing your job and feeling guilty.

Analyse all courses of action and the consequences of each (such as disciplinary
action) for unethical behaviour.
1.5 With reference to Conversation 2, identify which of your ethical values are
challenged and how. (26 marks)
Solution:
of twenty-six (26) marks. Use the below as a guideline but use discretion.
Unit 1, Chapter 2, page 20 – 21
Respect
Respect involves due regard for the feelings, wishes or rights of others.
As an individual who subscribes to the value of respect, you should aspire to act with
respect towards others in all your dealings. You have to decide whether you will
respect the financial director’s decision to make use of his son-in-law’s company to
obtain funds, even though it might not be the best option for Data Solutions.
Although the loan comes with no restrictions on how to utilise the funds, it does have
repayment terms which will lead to the outflow of funds from Data Solutions.
In upholding the company’s value of respect, you would have to have due regard to
the company’s right not to be exploited and consequently raise this issue with the
board of directors.
Not taking this matter further would amount to failure to uphold your personal and the
company’s value of respect.
Ubuntu
Ubuntu is regarded as the soul that drives all facets of life in African societies. It is
seen as an act of being human and living up to the values of humanness towards
others. It requires you not to consider what is best for yourself, but rather what is best
for the community.
It might be in your personal best interest not to raise the funding issue with the board
of directors.
However, considering that the company’s reputation could be damaged should the
matter become public, such a course might be seen as being uncaring towards the
greater community.
Your decision to ignore this matter may benefit you individually, but in the long run the
decision would harm the community and not be sustainable.
Truthfulness
Truthfulness speaks of the requirement to remain true and speak the truth. Telling the
truth, stating something that is correct, a fact or a reality. It allows you to be honest
about yourself, and to others, and to live a life which reflects truth.
You identified a conflict of interest in that the financial director is using his son-in-law’s
company to provide funding to Data Solutions.
The decision that upholds the value of truthfulness would be to disclose this conflict to
the board of directors. Highlighting the fact that the loan creates a larger financial
burden on the company would also amount to being truthful.
Love
Tender, passionate affection for another person. To live up to the value of love, you
will need to treat those around you with love and ethics theory further teaches us to
do to others as you would have them do to you.
As with adhering to the value of ubuntu, acting with love towards others required you
to demonstrate empathy towards them. Acting with love towards those in your
community means speaking up regarding any wrongdoings that have come to your
attention. To keep quiet about these matters and affectively sweep them under the
carpet will not be considered an act of love. The company and the greater community
stand to lose in the long run if questionable conduct is not dealt with ethically.
Excellence
Data Solutions’ values include excellence, which is the quality of being outstanding or
extremely good.
Selecting the funding proposal that puts the company in a worse position does not
keep up to the value of excellence.
Generosity
Generosity is the quality of being kind and generous. Traditional African ethics are
founded on kindness to others and sharing. They are community-centred, and the
focus is on the group rather than the individual.
Your decision concerning the questionable actions of the financial director that came
to your attention needs to be generous to the greater community. It can be
considered generous to yourself and the financial director to keep quiet. However,
the company stands to lose as a result of the obligation to make loan repayments.
Therefore, selecting the loan option would not be generous or kind to the company or
the community.

Identify the ethical values challenged by the ethical dilemmas and evaluate the impact
of the ethical dilemmas on the ethical values.
1.6 With reference to Conversation 2, identify the stakeholders affected by, or who
will be able to influence your decision of any possible actions you might take
after your discussion with the financial director. (18 marks)
Solution:
Note to grader: Award one (1) mark for each stakeholder correctly identified, and two
(2) marks for a description of each. A total of three (3) marks for each stakeholder is
awarded. Use the below as guidance but use discretion as students may apply their
own understanding.
Unit 2, Chapter 3, pages 48 – 49
Customers
Customers stand to lose in the long run if questionable conduct is not dealt with
ethically.
Employees
Should this matter be known publicly it may result in negative publicity and loss of trust
in the company. This may result in a loss of business for Data Solutions which may
result in retrenchments.  
Owners of Data Solutions

Fraudulent business practices can result in negative publicity for the company. The
share price could then be negatively affected, thus decreasing shareholder value. 
Fellow directors
The fellow directors may also be held personally and professionally accountable for
any wrongdoing or noncompliance, in terms of the Companies Act, King IV and the
JSE listing requirements. 
The SA government
Incorrect deductions are claimed from SARS based on falsified invoices, this is due to
the need to reduce tax payments to SARS, resulting in tax avoidance committed by
clients. This is affecting SARS revenue for the country. 
The SA public in general

Selecting the loan option would not be generous or kind to the community in general
and the greater community stand to lose in the long run if questionable conduct is not
dealt with ethically.

Identify the stakeholders affected by the ethical dilemma.
1.7 Data Solutions is looking to improve on the ethical aspects of its everyday
business and the directors asked you to for your first formal task as financial
manager, advise them on what a formal ethics management process would
entail. (6 marks)
Solution:
of six (6) marks. Use the below as a guideline but also use discretion.
Unit 1, Chapter 1, page 12
A formal ethics management process includes:

• Identifying the ethics risks faced by the company
• The development of a code of conduct and related policies
• Ensuring that the developed code and related policies are communicated to
employees
• Training employees on the code of ethics
• Recruiting and promoting ethical employees
• Providing anonymous telephone lines to facilitate the reporting of non-adherence
to the code of ethics
• The reporting of the organisation’s ethics performance to internal and external
stakeholders.
Adherence to this process should be monitored regularly and action should be taken
when the process is not followed.

Recognise the relationship between ethics and governance.

I1 Personal ethics
I2 Business ethics
actions)
Y3 Problem solving
stakeholders
decision-making
ANNEXURE I : FORMATIVE ASSESSMENT 2

Formative Assessment 2: Ethics in Accountancy (HETA231-1)
Weighting: 15%
Assessment Type: Open Book
Due Date: 20 October 2023
Total: 100 marks
Instructions:
• This paper consists of four (4) questions.
• It is based on units 5-8 (Chapters 9-16) of your study guide.
question.
• Copyleaks is not applicable to this assignment.
• Your assessment must be typed using font arial, font size12, line spacing 1.5.
.
You are an Accountant working for a large multinational corporation called

GlobalTech. One day, while reviewing the financial records, you come across
evidence of fraudulent activities within the company. It appears that senior executives
are manipulating financial statements to inflate profits and increasing fictitious sales
misleading the investors. You are faced with an ethical dilemma of whether to report
this misconduct to the board and possibly face retaliation or to remain silent and avoid
potential conflicts.
REQUIRED:
1.1 Identify and analyse the relevant personal, business, and professional ethical
dilemmas apparent in the scenario.
(6 marks)
1.2 Evaluate the impact of these ethical dilemmas on the ethical values involved.
(8 marks)
1.3 Identify the stakeholders affected by this situation and describe how they are
impacted.
(6 marks)
1.4 Analyse all courses of action and the consequences of each, including
disciplinary action, for unethical behavior.
(5 marks)

I1 Personal ethics
ethical decisions.
I2 Business ethics
values and the law
ethical decisions.
Y3 Problem solving
courses of action
You are a Senior Financial Analyst at XYZ Bank, a leading financial institution in South
Africa. The bank provides various financial services to individual and corporate clients.
Recently, you have come across an ethical dilemma related to the bank's lending
practices.
XYZ Bank has received a loan application from a large corporate client, ABC
Manufacturing, for a significant amount of money. As part of your role, you have
assessed the financial viability of the loan application and have discovered several
irregularities in ABC Manufacturing's financial statements. It appears that the company
has manipulated its financial figures to present a stronger financial position than it
actually is.
The dilemma arises from the pressure to approve the loan application due to the
potential profits and the client's reputation. However, approving the loan based on
false financial information goes against ethical principles and exposes the bank to
financial risks.
REQUIRED:
2.1 Identify the relevant personal, business, and/or professional ethical dilemmas
apparent in the scenario.
(2 marks)
2.2 Analyse the ethical dilemmas in the scenario and provide possible solutions by
considering various ethical theories.
(2 marks)
2.3 Identify the stakeholders affected by the ethical dilemmas.

(6 marks)
2.4 Apply the King IV good corporate governance principles to the ethical dilemma
and analyse the effect of alternative actions on various stakeholders.
(6 marks)

I1 Personal ethics
ethical decisions.
I2 Business ethics
values and the law
ethical decisions.
Y3 Problem solving
courses of action
ABC Ltd is a manufacturing company that specialises in the production of electronic

devices. The company operates on a global scale and has a diverse range of
stakeholders, including customers, suppliers, employees, shareholders, and the local
communities where it operates.
ABC Ltd's Corporate Social Responsibility (CSR) report highlights its commitment to
various areas of corporate social responsibility. The report includes information on the
company's environmental initiatives, such as reducing greenhouse gas emissions,
implementing waste reduction programs, and promoting the use of sustainable
materials in its manufacturing processes. Additionally, the report outlines the
company's efforts to ensure the health, safety, and well-being of its employees,
including workplace safety programs and employee development initiatives.
In terms of social responsibility, ABC Ltd actively engages with local communities
through philanthropic activities, volunteer programs, and partnerships with non-profit
organizations. The report also emphasises the company's commitment to ethical
business practices, including fair trade and responsible sourcing.
However, the report lacks detailed information on certain aspects, such as the
company's approach to intellectual capital and the management of its relationship with
stakeholders. It is your task to critically evaluate the CSR report based on the six
capitals of integrated reporting and propose recommendations for improvement.
REQUIRED:
3.1 Critically evaluate ABC Ltd's CSR reporting based on the six capitals of
integrated reporting (financial, manufactured, intellectual, human, social, and
relationship).
(12 marks)
3.2 Propose recommendations for improving ABC Ltd's CSR strategy, considering
the identified CSR ethical issues.
(8 marks)

I2 Business ethics
values and the law
ethical decisions.
Y3 Problem solving
courses of action
You are an Internal Auditor working for XYZ Manufacturing Company, a leading
manufacturer of automotive components based in Johannesburg, South Africa.
Your company has recently received a large government contract to supply parts for
a major infrastructure project. The contract is worth R50 million and requires the
procurement department to source materials and services from various suppliers.
However, you have noticed some irregularities in the procurement process. In

particular, the Procurement Manager, John Smith, has been awarding contracts to
certain suppliers without following proper bidding procedures.
You have come across invoices from these suppliers that seem inflated, and there are
indications of kickbacks being received by John Smith. The total amount involved in
these suspicious transactions is approximately R2 million.
REQUIRED:
4.1 Identify and analyse the relevant personal, business, and/or professional
ethical dilemmas apparent in the scenario, considering the South African
context of ethical standards, codes of conduct, and regulatory requirements in
auditing.
(6 marks)
4.2 Identify and describe the ethical values contradicted by the ethical dilemmas,
such as integrity, honesty, fairness, and transparency, and evaluate the impact
of the ethical dilemmas on these ethical values within the context of the
manufacturing industry.
(4 marks)
4.3 Identify the stakeholders affected by the ethical dilemmas, including the
company, employees, suppliers, customers, and regulatory authorities, and
explain how they are affected by the fraudulent activities in the procurement
department.
(8 marks)
4.4 Apply an ethics-based reasoning process to solve the ethical dilemmas that
have been identified, considering the appropriate steps to investigate the
suspected fraudulent activities, gather evidence, and make recommendations
for corrective actions.
(8 marks)
4.5 Analyse all courses of action and the consequences of each, such as
disciplinary action, legal implications, reputational damage, and financial
losses, for engaging in fraudulent behavior within the organisation.
(5 marks)
4.6 Discuss the importance of reporting ethics-related issues to higher levels of

management, legal or regulatory authorities, or others when appropriate, and
explain the potential impact of such reporting on the company, employees,
stakeholders, and the broader business environment.
(8 marks)
I1 Personal ethics
ethical decisions.
I2 Business ethics
values and the law
ethical decisions.
Y3 Problem solving
courses of action
ANNEXURE J : SUMMATIVE ASSESSMENT 2

Summative Assessment 2: Ethics in Accountancy (HETA231-1)
Weighting: 10%
Assessment Type: Research Essay
Before or on the day of the Summative
Date:
Assessment 1
Total 20 marks
Instructions:
1. Summative Assessment 2 (SA 2) must be handed in online before or on the day of

the Summative Assessment 1 (SA 1) sitting.
2. The essay must be a minimum of 400 (four hundred) words and should not exceed
800 (eight hundred) words.
3. The essay structure must be as follows:
• Cover Page: Name; Surname; Student Number; Name of your Support Centre
(i.e. Boston, Braamfontein)
• Introduction: Tells the reader what the essay is about.
• Body / Main Content: Is based on research and relates to the essay question
or topic that has been set.
• Conclusion: Is a summary of what has been covered in the essay, it may also
include suggestions / recommendations.
101 HETA231-1-Jul-Dec2023-SA2-LVN-V2-10072023
• Reference list: (not included in the word count): the Harvard Referencing
Method must be adhered to with regard to in-text citations and the reference
list. Please make sure you have read and adhere to the Harvard Method of
Referencing: A Beginner’s Guide, available in the HE Library module on
ColCampus, as well as The Beginners Guide to Plagiarism, available in the HE
Student Information module, also on ColCampus.
4. The essay must be typed, using the following type settings only:
• Font: Arial
• Font Size: 12
• Line Spacing: 1.5
5. Boston expects you to approach your work with honesty and integrity. Honesty is
the basis of respectable academic work. Whether you are working on a formative
assessment, a project, a paper (read at a conference), an article (published by a
journal), or a summative assessment essay, you should never engage in plagiarism,
unauthorised collaboration (collusion), cheating, or academic dishonesty.
6. Plagiarism occurs when a writer duplicates another writer's language or ideas, and
then calls the work their own. Simply put, plagiarism is academic fraud. This
includes the ‘copy and paste’ of work from textbooks, study guides, journal articles,
etc. Refer to the Plagiarism Information Sheet in your Course Outline for further
information.
7. A Copyleaks Report will be issued via ColCampus once the assignment is
submitted. Please ensure that you follow the correct steps when uploading your
assignment, to ensure that the Copyleaks Report is correctly issued. If the incorrect
document is uploaded, or if no Copyleaks Report is issued, or if the Copyleaks
Report indicates that a 30% similarity rating has been exceeded, a mark of zero (0)
will be awarded. Where a Copyleaks Cheat Detection Report is issued, your
submission will automatically be treated as if you received a similarity rating in
excess of 30% and a mark of zero (0) will be awarded.
8. To obtain the maximum number of marks, please consult the rubric included in this
brief to ensure that you adhere to and meet all the given criteria.
Assignment (25 marks)
Background:
Education Online is a thriving online university that has made a significant impact on
the South African education landscape. The university has broken barriers to access
to education by offering a multitude of courses across various disciplines to students
across the nation. Each subject offered by the university has a dedicated professor
who is entrusted with the responsibilities of course instruction, student support, and
managing communication with the students.
At the beginning of each semester, students are provided with a comprehensive study
guide. This study guide is a crucial tool for students as it offers a plethora of information
about the university's online education system, important dates for tests and
examinations, which are scheduled four months in advance, as well as other crucial
information that is essential for their academic success. The university promotes a
culture of fairness by adhering to a 'first-come-first-served' policy for email responses,
ensuring each student's queries are addressed in the order they are received.
Scenario:
The semester has drawn to a close, and final grades have been published. Given
below are the profiles and actions of four part-time students (Professional
Accountants) who manage full-time jobs alongside their studies. These students, due
to their limited financial resources chose online learning as the perfect solution to
balance their work and educational commitments.
Student 1: The Model Student. This student demonstrated commendable dedication

by diligently studying the study guide and creating a timetable that allocated study
hours during the week. They also planned their leave in advance to prepare for exams.
Their efforts led to a pass mark of 55%, but they aspire to perform even better. To this
end, they reached out to the professor seeking advice for improvement.
Student 2: The Overthinker. Faced with the vast volume of study materials, this student
was overcome with anxiety and lost their way amidst their workload. They did not
devise a structured study plan and ended up scrambling through the work, which led
to failure in the course. In their frustration, they demanded repeated explanations from
the professor, adding an undue workload on the professor and potentially causing
delays for other students waiting for responses.
Student 3: The Blame Shifter. This student, too, failed but their reaction was to avoid
responsibility. Instead of acknowledging their failure, they lashed out at the university,
accusing it of poor service and threatening to shame it publicly on social media. This
conduct amounts to cyberbullying and blackmail, which are serious offences.
Student 4: The Pretender. This student made a superficial attempt to study the course
material but did not take the time to understand it. As a result, they failed. Instead of
accepting their failure, the student's parents contacted the professor, blaming the
university and expressing disappointment over what they perceived as a poor quality
of education.
REQUIRED:
With the use of the International Federation of Accountants (IFAC) Code of Ethics,
thoroughly analyse the behaviour of each of these students. Discuss how their actions
are in violation or alignment with the IFAC code, and the potential impact of their
behaviour on their future professional endeavours. Consider factors such as integrity,
professional competence, professional behaviour, and confidentiality in your analysis.
Each analysis should include:

• The relevant IFAC Code of Ethics provision.
• A discussion of the student's behaviour in relation to the code.
• A conclusion about the implications of the student's behaviour.
• Suggestions for how the student could have acted more ethically and responsibly.
(20 marks)
Layout and presentation (5 marks)

II3 Professional citizenship
Understand the profession’s responsibility to serve public interest and
c) evaluate, for a specific course of action, its likely impact on public interest,
the profession, the economy and on society
Y2 Integrated thinking
Synthesise and make sense of ideas and information from a variety of
a) sources to create a design, formulate a plan, arrive at a viable solution to
a problem, obtain a broader understanding of an issue etc.
ANNEXURE K: SAMPLE SUMMATIVE ASSESSMENT 1
Sample Summative Assessment 1: Ethics in Accountancy (HETA231-1)
Weighting: 60%
Assessment Type: Examination
Examiner: C.Pfister
Educator: N.Maphalala
Due Date: Sample
Total: 100 marks

Instructions:
1. This examination script consists of 5 pages including the cover sheet. Ensure that you have
all the pages.
2. This examination consists of Essay-Type questions.
3. No answers in pencil will be marked.
4. Ensure that you carefully follow the HE Invigilated Assessment Event Rules.
5. Answer all questions.
6. The SAICA Competency Framework Reference at the end of a question is for
question.
7. Good Luck!
106 HETA231-1-Jul-Dec2023-SampleSA1 Memo-CP-V2-25072022

CASE STUDY
Read the case study below and answer the questions that follow.
Corporate Social Responsibility (CSR) Requirements

You are the audit manager on the audit of Fumes Limited, a big oil refinery. The
company was recently listed on the JSE and they are therefore new to the concept of
CSR and the reporting requirements that go with CRS.
The following is an extract from Fumes Limited’s Integrated Report, indicating what
they deem to be essential to their value creation process:
VALUE CREATION PROCESS

Category 2022 2021
Shareholders Revenue = R12 million Revenue = R10.25 million

and investors Net profit = R5.5 million Net profit = R4.65 million
20 new jobs created 11 new jobs created
Employees R2.1 million spent on employee R1.5 million spent on employee
training training
Environment Reduced emissions by 3.75% Reduced emissions by 3.75%
Paid R2.25 million in taxes and Paid R2.15 million in taxes and
Economy
levies levies
Minutes of the Audit Committee meeting

While reviewing the Audit Committee meeting minutes, you noted the following point
minuted:
• Adjust the number of employees diagnosed with respiratory problems as
discussed.
Unsure as to what exactly this point refers to, you made an inquiry from the financial
manager who told you the following:
During the process of preparing the company’s integrated report, the financial
manager noted a significant increase in the number of employees diagnosed with

respiratory problems, such as asthma, he, however, prepared the report with the
correct, actual figures.
On presentation of the integrated report to the Audit Committee for approval, one of
the non-executive directors and member of the Audit Committee, Mr. X, noted the
significant increase and was very concerned about the effect that this might have on
Fumes Limited’s reputation.
Mr. X, therefore, proposed that the financial manager lower the number of employees
diagnosed with respiratory problems indicated in the Integrated report by 30% in order
for the numbers to look better and not have a negative effect on the company’s
dealings and reputation.
Mr. X assured everyone that he has a contact that will be able to provide them with
the necessary assurance related to the lowered number included for employees
diagnosed with respiratory problems in the integrated report.
Income not disclosed

While busy with the audit of Fumes Limited, you had a discussion with the financial
manager in which he told you that he has been assisting various of his friends with the
completion of their tax returns, and due to word of mouth he is now helping more than
just a few friends with the completion and submission of their tax returns and that it
has become quite a lucrative side hustle for him.
The financial manager is of the opinion that the income tax, in the form of PAYE, that
he pays over to SARS monthly is enough and that the tax that you, he, and other
working South Africans collectively pay as PAYE should be enough public funds to
make all South Africans’ lives better.
He also feels that due to the vast amounts of corruption we face in South Africa, there
is no incentive for us as South Africans to declare all our income and pay taxes if the
money collected by SARS is looted with no consequences.
He, therefore, does not see the need for him to disclose the extra income he receives
for assisting individuals with their tax returns when completing his own tax return.

1.1 Discuss what is meant by the concept of corporate social responsibility (CSR).
(5 marks)
1.2 With reference to the information under Corporate Social Responsibility

(CSR) Requirements, Fumes Limited asked that you advise them on the
reporting requirements relating to CSR and also comment on their current value
creation process in comparison to the reporting requirements relating to CSR.
(31 marks)
1.3 With reference to the information under Minutes of the Audit Committee
meeting, given that the financial manager is a professional accountant, identify
the ethical values that he needs to take into consideration. (10 marks)
meeting, discuss the principles that Mr. X should consider regarding his actions
in the matter. (23 marks)
1.5 With reference to the information under Income not disclosed, identify the
personal and professional ethical dilemmas that the financial manager of
Fumes Limited might face. Include in your discussion the theories on ethics that
may provide structure for the financial manager’s thought process in the matter.
(31 marks)


I1 Personal ethics
I2 Business ethics
actions)
Y3 Problem solving
stakeholders
decision-making

ANNEXURE L: SAMPLE SUMMATIVE ASSESSMENT 1 MEMORANDUM

MEMORANDUM
Sample Summative Assessment 1: Ethics in Accountancy (HETA231-1)
Weighting: 60%
Assessment Type: Examination
Due Date: Sample
Total: 100 marks

Instructions:
1. This examination script consists of 12 pages including the cover sheet. Ensure that you
have all the pages.
2. This examination consists of Essay-Type questions.
3. No answers in pencil will be marked.
4. Ensure that you carefully follow the HE Invigilated Assessment Event Rules.
5. Answer all questions.
6. The SAICA Competency Framework Reference at the end of a question is for
question.
7. Good Luck!

CASE STUDY
Read the case study below and answer the questions that follow.
Corporate Social Responsibility (CSR) Requirements

You are the audit manager on the audit of Fumes Limited, a big oil refinery. The
company was recently listed on the JSE and they are therefore new to the concept of
CSR and the reporting requirements that go with CRS.
The following is an extract from Fumes Limited’s Integrated Report, indicating what
they deem to be essential to their value creation process:
VALUE CREATION PROCESS

Category 2022 2021
Shareholders Revenue = R12 million Revenue = R10.25 million

and investors Net profit = R5.5 million Net profit = R4.65 million
20 new jobs created 11 new jobs created
Employees R2.1 million spent on employee R1.5 million spent on employee
training training
Environment Reduced emissions by 3.75% Reduced emissions by 3.75%
Paid R2.25 million in taxes and Paid R2.15 million in taxes and
Economy
levies levies
Minutes of the Audit Committee meeting

While reviewing the Audit Committee meeting minutes, you noted the following point
minuted:
• Adjust the number of employees diagnosed with respiratory problems as
discussed.
Unsure as to what exactly this point refers to, you made an inquiry from the financial
manager who told you the following:
During the process of preparing the company’s integrated report, the financial
manager noted a significant increase in the number of employees diagnosed with

respiratory problems, such as asthma, he, however, prepared the report with the
correct, actual figures.
On presentation of the integrated report to the Audit Committee for approval, one of
the non-executive directors and member of the Audit Committee, Mr. X, noted the
significant increase and was very concerned about the effect that this might have on
Fumes Limited’s reputation.
Mr. X, therefore, proposed that the financial manager lower the number of employees
diagnosed with respiratory problems indicated in the Integrated report by 30% in order
for the numbers to look better and not have a negative effect on the company’s
dealings and reputation.
Mr. X assured everyone that he has a contact that will be able to provide them with
the necessary assurance related to the lowered number included for employees
diagnosed with respiratory problems in the integrated report.
Income not disclosed

While busy with the audit of Fumes Limited, you had a discussion with the financial
manager in which he told you that he has been assisting various of his friends with the
completion of their tax returns, and due to word of mouth he is now helping more than
just a few friends with the completion and submission of their tax returns and that it
has become quite a lucrative side hustle for him.
The financial manager is of the opinion that the income tax, in the form of PAYE, that
he pays over to SARS monthly is enough and that the tax that you, he, and other
working South Africans collectively pay as PAYE should be enough public funds to
make all South Africans’ lives better.
He also feels that due to the vast amounts of corruption we face in South Africa, there
is no incentive for us as South Africans to declare all our income and pay taxes if the
money collected by SARS is looted with no consequences.
He, therefore, does not see the need for him to disclose the extra income he receives
for assisting individuals with their tax returns when completing his own tax return.

1.1 Discuss what is meant by the concept of corporate social responsibility (CSR).
(5 marks)
Solution:
Note to grader: Award five (5) marks for a correct discussion. Use the below as
guidance. But use discretion as students may apply their own understanding/words.
CSR is a self-regulating business model that helps organisations to be socially

accountable to themselves, their stakeholders, and the public. 
Companies exert significant influence in the societies in which they conduct their
business, and it is due to this fact that companies had to become more conscious of
the type of influence and power they exercise within these societies and the impact
they have.
This led to the notion that companies have responsibilities that stretch beyond those
of the company and its owners.
CSR, therefore, refers to a business approach whereby companies consider the

interests of society through taking responsibility for the impact that their activities have
on the wider group of stakeholders.
The concept also implies that companies should conduct their business in such a way
that they are able to contribute to sustainable development and value creation for all
stakeholders within the 2 spheres, namely social, economic and environmental
spheres.

Understand the concept of corporate social responsibility (CSR).

1.2 With reference to the information under Corporate Social Responsibility

(CSR) Requirements, Fumes Limited asked that you advise them on the
reporting requirements relating to CSR and also comment on their current value
creation process in comparison to the reporting requirements relating to CSR.
(31 marks)
Note to grader: Award a total of six (6) marks for the discussion of the reporting
requirements and a total of twelve (12) marks; one (1) mark for each capitals identified,
and one (1) mark for each capital’s description/application. Award a maximum of
thirteen (13) marks for the application and conclusion. Use the below as guidance, as
students may use their own words/understanding.
CSR reporting is done through what is called an integrated report. The integrated
report is defined as ‘A concise communication about how a company’s strategy,
governance, performance, and prospects, in the context of its external environment,
lead to the creation of value in the short, medium, and long term’. 
The integrated report identifies ‘six capitals’ as a guide for reporting on value
creation. The capitals are described as areas of value on which a company depends
for its success as inputs to its business model, and which are increased, decreased,
or transformed through the company’s business activities and outputs.
The aim of integrated reporting and reporting on six capitals is to provide stakeholders
with a better understanding of how the company allocated its scarce resources and
how it is truly performing so that stakeholders can make better-informed decisions.
The International Integrated Reporting Council also stipulates that the aim of <IR> is
on how the six capitals were employed to create value and not on the product.

The 6 capitals that Fumes Limited would therefore have to include and cover in their
integrated report is:
• Financial, being the pool of funding obtained (e.g. external financing or internally
generated funds retained through operations) and its utilisation in the business to
produce a product or deliver a service.
• Manufactured, being the resources (e.g. property, plant and equipment) that are
used in the production of goods, or provision of services, and how they are
employed in the company.
• Human, being the employees, their competencies, skills, experience and
motivation, and how employees are utilised to innovate, improve or create new
products or services in the company.
• Intellectual, being the knowledge-based intangibles, such as intellectual property,
that are utilised in the production of products or services and to gain a competitive
advantage in the market.
• Natural, being the natural and renewable environmental resources utilised in the
production of products or services and the impact that the company’s operations
have on them.
• Social, being the social relationships within and between the company and the
community, all stakeholder groups and the company’s network, and enhancing the
wellbeing of the individual and the collective.
From the Integrated Report extract provided for Fumes Limited the following is evident
in comparison to the CSR reporting requirements:
• They report on only three of the six capitals, namely financial, environment and
human. 
• Even though some detail is provided in respect of the environment, no information
is provided on how the company utilised natural resources such as water and
energy in their refining process.
• As regards human capital, the number of jobs created is disclosed but no detail on
the skills, experience, and motivation expected from employees and how skills,
experience, and motivation were utilised to innovate.

• The current value creation report regards ‘Shareholders and Investors’,

‘Employees’, and the ‘Economy’ as six capitals, but this is not in accordance with
the IR framework. 
• No reporting has been provided on the ‘Financial’, ‘Manufactured’, ‘Intellectual’ or
‘Social’ capitals. 
The conclusion is therefore that the users of the integrated report of Fumes Limited
will not be able to make informed decisions: the current detail disclosed on the six
capitals lacks significant depth and only one of the six capitals is sufficiently reported
on.

Understand the concept of corporate social responsibility (CSR).
meeting, given that the financial manager is a professional accountant, identify
the ethical values that he needs to take into consideration. (10 marks)
Note to grader: Award ten (10) marks for a correct analysis of the ethical values. Use
the below as guidance. But use discretion as students may apply their own
understanding/words.
The financial manager is a professional accountant, and as a chartered accountant,

he is expected to comply with the fundamental principles contained in the Code of
Professional Conduct of the South African Institute of Chartered Accountants
(SAICA).
He would need to consider the following fundamental principles:
• Integrity
Integrity entails that a professional accountant be straightforward and honest in all
professional and business relationships.
His integrity as a financial manager and a professional accountant would be in
question should he report false information by attempting to hide the true

respiratory problem statistics. He would be failing to be straightforward and

honest in the reporting of the non-financial information.
• Professional behaviour 
As a professional accountant, the financial manager is required to comply with
relevant laws and regulations and to avoid any conduct that a professional
accountant knows or should know might discredit the profession.
If the financial manager were to comply with Mr. X’s proposal to reduce the
respiratory problem cases by 30%, he would effectively be party to Fumes Limited
contravening of the law. He would also be performing an action which could
discredit the profession.

List and describe the ethical values to be considered by the main role players in not
reporting the non-financial information.
meeting, discuss the principles that Mr. X should consider regarding his actions
in the matter. (23 marks)
Note to grader: Award twenty-three (23) marks for a correct analysis of the various
principles. Use the below as guidance. But use discretion as students may apply their
own understanding/words.
Fumes Limited is listed on the JSE and as such is required to comply with King IV.
As a member of the board and audit committee, Mr. X would be expected to comply
with the principle of ethical leadership, as recommended by Principle 1 of King IV, and
would also need to comply with the Companies Act, 2008, in particular with sections
76 and 77 of the Act. 

King IV – Principle 1
Principle 1 recommends that the board of directors collectively and individually display
the following characteristics: integrity, competence, responsibility, accountability,
fairness, and transparency. 
Integrity
Integrity is the quality of being honest and having strong moral principles. From an
external-reporting perspective, integrity refers to the reliability and usefulness of the
reports issued, which includes the validity, accuracy, and completeness of
information.
Mr. X’s proposal that the financial manager falsifies the numbers in the Integrated
Report, by reducing the respiratory problem cases by 30%, indicates that Mr. X does
not have strong moral principles and is willing to be dishonest. The fact that Mr. X is
suggesting that the numbers be falsified also indicates that he is willing to engage in
unreliable external reporting, which brings into question his integrity. 
Finally, Mr. X’s comment that he knows someone whom he is sure he can count on to
provide assurance on the non-financial information indicates that he does not have
strong moral principles and is willing to include others in his dishonest behaviour. 
Competence
Competence requires that directors possess the skills and attributes and exhibit the
conduct that is used to define and measure suitability for a certain role or function.
Mr. X is expected to have adequate, relevant knowledge and experience to be able to
fulfil his role as an Audit Committee member, which includes being financially literate.
He would therefore be expected to display competence regarding and understanding
of the reporting requirements for both financial and non-financial information and the
impact of noncompliance with laws and regulations. 
Accountability
Accountability refers to the obligation to answer for the execution of responsibilities.
Accountability cannot be delegated. 
Mr. X’s proposal that the financial manager falsifies the statistics would not make Mr.
X any less accountable for the actions he is proposing the financial manager takes.
As a member of the board of directors, Mr. X would still be accountable for falsifying
the numbers reported in the Integrated Report. 
Fairness
Fairness refers to the equitable and reasonable treatment of the sources of value
creation, including relationship capital as portrayed by the legitimate and reasonable
needs, interests, and expectations of material stakeholders of the organisation.
Mr. X’s actions would not result in the equitable and reasonable treatment of the
potential investors, as they would be likely to make a significant investment decision
based on false information. 
Transparency
Transparency relates to the unambiguous and truthful exercise of accountability such
that decision-making processes and business activities, outputs and outcomes are
easily able to be discerned and measured against ethical standards. 
Mr. X has a duty to be transparent with respect to the operations of the company, and
the respiratory problem cases of Fumes Limited, particularly as the statistics included
in the Integrated Report could affect the potential future investments in the company
and the compensation and medical support the employees are entitled to receive.
Companies Act, 2008

Section 76 of the Companies Act, 2008 prescribes that
‘a director of a company, when acting in that capacity, must exercise the powers and
perform the functions of director –
(a) in good faith and for a proper purpose;
(b) in the best interests of the company; and
(c) with the degree of care, skill, and diligence that may reasonably be expected of a
person’. 
Mr. X is not complying with the provisions of section 76: his proposal is not in good
faith or in the best interests of the company. Proposing that the non-financial
information included in the Integrated Report be falsified would negatively affect the
reputation of Fumes Limited should these actions be brought to light, which could in
turn affect investor trust and confidence. 

Explain the meaning of ethical leadership and identify the principles and
characteristics of effective ethical leadership.
1.5 With reference to the information under Income not disclosed, identify the
personal and professional ethical dilemmas that the financial manager of
Fumes Limited might face. Include in your discussion the theories on ethics that
may provide structure for the financial manager’s thought process in the matter.
(31 marks)
Solution:
of thirty-one (31) marks. Use the below as a guideline but also use discretion.
Personal ethical dilemmas

Personal ethics are one’s own values or normative standards that determine what one
considers to be good, right and just behaviour towards others. 
Your ethical convictions will play a key role in how you approach ethical dilemmas. 
Not disclosing his extra income in his tax return, and thus not paying tax on this
income, may seem like the right thing to do, given the financial manager’s reasoning
that public funds (which have been contributed mainly by taxpayers) are being
misused by government officials. 
While this is an ethical dilemma for him, there are also legal implications for non-
compliance with the Income Tax Act, for not disclosing taxable income to the tax
authority, SARS. 
The financial manager’s moral stance on this ethical dilemma will determine his
decision on a course of action.
In addition to the non-disclosure of income for tax purposes, there is another ethical
element that should form part of his consideration of the ethical dilemma. He is
receiving income in his personal capacity as a professional accountant while
performing his employment duties. 

The financial manager should have provided the services in his capacity as an
employee of Fumes Limited, not in his personal capacity. Is personally receiving the
income the right thing to do?
Theories on ethics that may provide structure to the financial manager’s thought
process will include:
• Virtue ethics:
Virtue ethics concerns the moral character of a person. It is concerned with how
you are inclined to make ethical decisions by drawing from how you grew up and
how the environment around you has influenced your ethical conviction. The key
questions here that the financial manager will consider are:
o Do your personal values allow you to falsify your income tax return by not
disclosing your full income? 
o Was it correct to have rendered the services in your personal capacity
(personally pocket the income) and not as part of your employment
duties?
• Deontological ethics:
A universal ‘rule’ applies here. The concern is not on the consequences of one’s
actions or the harm caused to one’s personal interests. Instead, the focus is on
motives and the willingness of individuals to act for the good of others even though
that action might result in personal loss.
Non-disclosure in the tax return of the income generated will lead to loss of revenue
for SARS, and therefore loss of public funds for the provision of services to fellow
South Africans, while only the financial manager will benefit (from the lower income
tax expense). Both the financial manager’s employer (Fumes Limited) and SARS
will lose income while you personally benefit.
This ethics theory will guide the financial manager in his decision whether to
disclose the income to SARS (if the service is rendered in his personal capacity)
while this ethics theory will guide the financial manager further in his decision
whether to render the service in his capacity as an employee and not in his
personal capacity. 
It is worth looking at the following concepts as well:

o Universalisability: The fact that he is not disclosing his personal income is

not a universal law. 
o Reversibility: Would he be willing to live in a world where no professional
accountant discloses his or her income. What impact would such
widespread non-disclosure have on society?
• Utilitarianism:
Take into account the consequences of the decision in terms of what is best for
society (e.g. the majority of those affected). The majority of the other parties (e.g.
employer, public at large) affected by the financial manager’s actions will be
negatively affected in that his decision to work in his personal capacity and to evade
taxation will result in his employer’s and SARS’s losing out on revenues.
Therefore, not continuing these actions seems like the right thing to do.
Professional moral dilemmas

The financial manager is a registered member of a professional accountancy body
and therefore bound by the rules and regulations of the code of conduct prescribed by
that body. Consideration should be given to whether his actions and decisions are
in conflict with the expected standards, principles, and rules of conduct specified by
the professional body. His adherence to a code of conduct also gives credibility to
the services that he renders to society. If his actions are in violation of that code, the
reputation of the profession and the professional body may be tarnished.

Identify and analyse the relevant personal and professional ethical dilemmas apparent
in the scenario.

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BOSTON CITY CAMPUS

Assessment Strategy: AS5

July - December 2023

About the Institution

2. CRITICAL OUTCOMES OF THE LEARNING PROGRAMME 7

3. TEACHING, LEARNING AND ASSESSMENT 10

4. STUDENT ACCESS TO IT, LIBRARY AND OTHER RESOURCES 15

5. COMMUNICATION AND SUPPORT 17

6. REQUIREMENTS TO COMPLETE THE MODULE SUCCESSFULLY 21

7. MODULE STRUCTURE AND ASSESSMENT SPECIFICS 23

9. STUDY PROCEDURE AND GUIDELINES FOR COMPLETING ASSESSMENTS 26

A. EXPLANATION OF ACTION VERBS REQUIRED FOR COMPLETING ASSESSMENTS 29

B. PROPOSED STUDY PROGRAMME 30

C. BREAKDOWN OF PRESCRIBED COURSE MATERIAL 46

D. ACADEMIC CALENDAR FOR 2023 47

E. PLAGIARISM INFORMATION SHEET 56

G. SAMPLE FORMATIVE ASSESSMENT 1 70

H. SAMPLE FORMATIVE ASSESSMENT 1: MEMORANDUM 75

J. SUMMATIVE ASSESSMENT 2 101

K. SAMPLE SUMMATIVE ASSESSMENT 1 106

L. SAMPLE SUMMATIVE ASSESSMENT 1: MEMORANDUM 111

Ethics in Accountancy (HETA231-1):

1.2 The Module

• Module name: Ethics in Accountancy (HETA231-1)

1.3 Notional Hours

1.4 Introduction to SAQA, QCs and the NQF

Who is the South African Qualifications Authority (SAQA)?

In terms of qualifications and professional bodies, SAQA must:

What are Quality Councils (QCs)?

The three QCs are:

What is the National Qualifications Framework?

The National Qualifications Framework (NQF) is a comprehensive system for the

What Does the NQF Look Like?

2. CRITICAL OUTCOMES OF THE LEARNING PROGRAMME

Description NQF 5 NQF 6 NQF 7 NQF 8

3.1 Learning Philosophy

• Should be action-orientated and communicative

3.2 Learning Methodology

Teaching at Boston consists of:

Learning consists of:

3.3 Assessment Strategies and Types of Assessments

The following are examples of assessment strategies used:

• Assessment Strategy 1 (AS1): The formative assessment 1 (FA1), formative assessment 2

There are a number of assessment types appropriate to the distance-learning environment, of

• To encourage students to review

3.3.2 Report Writing

3.3.3 True-False Test

3.3.4 Open-Book Test/Assignment

Open-book testing is used to:

3.3.5 Multiple-Choice Question Examination

3.3.6 Student-Centred Interaction

3.3.7 Sample Assignment and Examination Papers and Memoranda

3.4 Feedback to Students

4.1 Distance Learners and Support Centres

4.2 Hours of Operation

Head of Library Services Contact details

5.1 Student Support

5.2 General and Administrative Support (Administrative – NOT Course Related)

Registrar: Administration Contact details