Base Knowledge
The basic knowledge recommended in this course unit is associated with the ethical analysis of accounting information and critical judgment in its interpretation based on accounting regulations and standards.
Teaching Methodologies
Teaching method for the development of skills using computerized teaching material and other active teaching techniques that will seek to be incorporated in the classroom, where the use of e-learning appears as the virtual learning method and students will interact not only with the teacher, but also with each other.
Learning Results
The professions of manager, accountant and auditor aim to manage according to information and guidelines, that is, to report the position and financial performance of a particular entity and whether this report conveys a true and appropriate image of that same performance. In this way, they are professions that support decision-making and, as such, must be based on principles of responsibility, trust and ethics towards society. In the context of the regulation of ethical behavior in the professions, codes of ethics and deontological codes emerge, with the aim of determining the way in which professionals should conduct themselves in the exercise of their functions. Studies point out that learning ethics improves the perception of ethical behavior and this is the main objective of this curricular unit. Thus, at the end of this curricular unit, students should know the ethical foundations inherent to the profession of accountant, manager and auditor and, for this purpose, be sensitized to the behaviors associated with these professions.
For this purpose, they should be able to establish a relationship between these same behaviors and the principles and norms of ethics and professional deontology, established in the regulations that govern the different professions.
Program
INTRODUCTION
PART I – ETHICS
Chapter 1 – Ethics, Customs and Morals
1.1 – The concept of Ethics
1.2 Customs and Morals
1.3 Ethics versus Customs and Morals
Chapter 2 – Evolution of the concept of Ethics
2.1 – Oriental Antiquity
2.1.1 – Egypt
2.1.2 – Babylon
2.1.3 – India
2.1.4 – China
2.2 – Classical Antiquity
2.3 – Medieval and Renaissance Ethics
2.4 – Ethics in the Modern and Contemporary Age
Chapter 3 – Codes of Ethics: What they are and what they are for
3.1 – Structure of Codes of Ethics
3.2 – Implementation of a Code of Ethics
PART II – DEONTOLOGY AND CODES OF ETHICS
Chapter 1 – Deontology
1.1 – The Concept
1.2 – Professional Public Associations
Chapter 2 – Codes of Ethics
2.1 – Deontological codes or rules of professional practice
2.2 – Code of Ethics of Certified Accountants
PART III – PROFESSIONAL ORDERS – THE ORDER OF CERTIFIED ACCOUNTANTS
Chapter 1 – Professional Orders and the Order of Certified Accountants
1.1 – Professional Orders
1.2 – The Order of Certified Accountants
1.2.1 – The Order and Profession of Certified Accountant
1.2.2 – The Commissions
1.2.3 – Professional specialty colleges
1.2.4 – The Insignia
1.2.5 – Internal Bodies
1.2.5.1 – Representative assembly
1.2.5.2 – General Electoral Assembly
1.2.5.3 – The Chairman
1.2.5.4 – Board of Directors
1.2.5.5 – Jurisdictional Council
1.2.5.6 – Fiscal Council
Chapter 2 – The Certified Accountant
2.1 – From Bookkeeper to Certified Accountant
2.2 – General Deontological Principles of the Certified Accountant
2.3 – Functions of the Certified Accountant
2.4 – Functions of the Public Accountant
Chapter 3 – Certified Accountant Activity
3.1 – Exercise of the Activity of Certified Accountant
3.2 – Identification of the Certified Accountant
3.3 – Beginning and Termination of Functions
3.4 – Alternate certified accountant
3.5 – Fair impediment to exercising the activity of certified accountant
Chapter 4 – Rights of Certified Accountants
4.1 – The rights of the Certified Accountant before the OCC
4.2 – Rights of the Certified Accountant before other public entities
4.3 – The rights of the Certified Accountant towards the client
4.3.1 – Technical independence
4.4 – Fees
4.5 – Termination of Services
4.6 – Refusal to close the accounts for the year
Chapter 5 – Duties of Certified Accountants
5.1 – General duties of the Certified Accountant before the OCC
5.2 – The duties of the Certified Accountant before the Tax Administration – relations with public and private
entities
5.3 – Reciprocal Duties of the Certified Accountant
5.4 – Return of documents
5.5 – Professional Training
5.6 – Professional advertising
5.7 – Participation in public crimes
5.8 – Duty to prevent and combat money laundering and terrorist financing
5.9 – The Duty of Professional Secrecy
Chapter 6 – Disciplinary Responsibility and Subsidiary of Certified Accountants
6.1 – Disciplinary responsibility
6.1.1 – Disciplinary Violations
6.1.2 – Exercise of disciplinary power
6.1.3 – Proceeding of the Disciplinary Action
6.1.4 – Incidents in disciplinary proceedings
6.1.5 – Disciplinary sanctions
6.1.6 – Mitigating and Aggravating Disciplinary Violations
6.1.7 – Prosecution, Defense and Trial
6.1.8 – Suspension of Registration and Disciplinary Registration
6.1.9 – Appeals from suspension and expulsion decisions
6.1.10 – Review of Disciplinary Decisions and Rehabilitation of the Certified Accountant
6.1.11 – Prescription of disciplinary sanctions
6.2 – Subsidiary liability
PART IV – ETHICS IN ORGANIZATIONS
Chapter 1 – Ethics and Management of Organizations
1.1 – Ethics in the Business World
1.2 – The role of Ethics in the Company
1.3 – Managers, and Decision Making based on Ethical Conduct
1.4 – The Code of Ethics as an instrument to legitimize Conduct
1.5 – The Internalization of Ethical Culture
1.5.1 – Corporate Governance
1.5.2 – Management Instruments
Chapter 2 – Ethics & Auditing
2.1 – Ethics in Auditing
2.2 – Fundamental Ethical Principles in Auditing
2.3 – Ethical Culture
Chapter 3 – Ethics and Public Management
3.1 – The Role of Ethics in Public Management
3.1.1 – Ethics in Public Administration
3.1.2 – Ethics in Portuguese Public Administration
3.2 – Flow of values in the Public Administration
3.3 – The Ethical Leader & Decision Making
3.4 – Ethical infrastructure
3.5 – Codes of ethics and conduct
CONCLUSION
Curricular Unit Teachers
Internship(s)
NAO
Bibliography
Fundamental Bibliography
Silva, R. (2022). Manual de Apoio à Disciplina de Ética e Deontologia – Elaboração Própria Apontamentos de apoio à aula
Código Deontológico dos Contabilistas Certificados (CDCC) (2019). Código Deontológico dos Contabilistas Certificados. Lisboa: OCC.
Estatuto da Ordem dos Contabilistas Certificados (EOCC) (2019). Estatuto da Ordem dos Contabilistas Certificados. Lisboa: OCC.
Complementary Bibliography
Decreto-Lei n.º 265/95, de 17 de outubro. Diário da República n.º 240, Série I-A.
Decreto-Lei 452/99, de 5 de novembro. Diário da República, N.º 258, 1.ª série- A.
Decreto-Lei 310/2009, de 26 de outubro. Diário da República, N.º 207, 1.ª série.
Decreto-Lei n.º 4/2015, de 7 de janeiro. Diário da República, 4/2015, Série I.
Decreto-Lei n.º 192/2015 de 11 de setembro. Diário da República n.º 178/2015, Série I.
Decreto-Lei 330/90, de 23 de outubro. Diário da República n.º 245/1990, Série I.
Declaração de Retificação n.º 176/2020, de 27 de fevereiro. Diário da República n.º 41, Série II.
Matos, C. G. (2016). “A responsabilidade dos Contabilistas Certificados no Exercício da sua Atividade Profissional”. Coimbra: Editora Almedina.
Ordem dos Contabilistas Certificados (2020). Contabilista Certificado – estatuto e código de ética e deontologia. Lisboa: OCC.
Ordem dos Contabilistas Certificados (2021). Contabilista Certificado – estatuto e código de ética e deontologia. Lisboa: OCC.