These inherent requirements apply to the following course:

  • Bachelor of Accounting and Finance
  • Bachelor of Commerce (accounting major)
  • Bachelor of Arts/Bachelor of Commerce (accounting major)
  • Bachelor of Global Studies/Bachelor of Commerce (accounting major)
  • Master of Professional Accounting

Australian Catholic University and the Peter Faber Business School (PFBS) strongly supports the right of all people to pursue a degree in accounting and related double degrees. 

Inherent requirements are the essential components of a course or unit that demonstrate the abilities, knowledge and skills to achieve the core learning outcomes of the course or unit, while preserving the academic integrity of the University’s learning, assessment and accreditation processes. The inherent requirements are the abilities, knowledge and skills needed to complete the course that must be met by all students. 

Students with a disability or chronic health condition may be able to have reasonable adjustments made to enable them to meet these requirements. 

The School is committed to making reasonable adjustments to teaching and learning, assessment, professional practice and other activities to enable students to participate in their course. Reasonable adjustments must not fundamentally change the nature of the inherent requirement. 

Admission to the accounting profession in Australia is governed by the requirements of the major professional bodies, namely the Institute of Chartered Accountants Australia (ICAA), CPA Australia and the Institute of Public Accountants (IPA). These rules require a minimum of the equivalent of three years full time academic study. A first degree in a business-related area is a requirement common to all accounting bodies recognised in Australia.

To support prospective and current students’ decision making, a series of inherent requirement statements have been developed. These statements specify the essential skills, knowledge and abilities required for degrees which lead to the practice of the accounting profession. Students should use this information to make informed decisions about their chosen course of study.

The inherent requirements outlined below provide a guide to inform decision making for students and staff. 

If you are intending to enrol in an accounting course in the Peter Faber Business School (PFBS), you should look at these inherent requirement statements and think about whether you may experience challenges in meeting these requirements.

If you think you may experience challenges for any reason including a disability or chronic health condition, you should discuss your concerns with the PFBS staff, such as the Course Coordinator or campus Disability Advisor. These staff can work collaboratively with you to determine reasonable adjustments to assist you to meet the inherent requirements. In the case where it is determined that inherent requirements cannot be met with reasonable adjustments, University staff can provide guidance regarding other study options.

These inherent requirements should be read in conjunction with other course information.

The inherent requirements are made up of the following five components:

  • Level 1 - introduction to the inherent requirement 
  • Level 2 - description of the inherent requirement 
  • Level 3 - explanation of why this is an inherent requirement of the course 
  • Level 4 - the nature of any adjustments that may be made to allow you to meet the requirement
  • Level 5 - examples of tasks you must be able to do to show you’ve met the requirement (in-class and clinical). The exemplars provided are not intended as an exhaustive list.

Inherent requirement domains

There are six domains of inherent requirements in accounting degrees. Some domains have a number of sub-domains.

  • Minimum Knowledge Skills
  • Ethical Behaviour  
  • Behavioural Stability 
  • Sustainable Performance
  • Legal  
  • Communication
    • written communication
    • numeracy
    • oral communication.

 
Level Inherent requirement statements
Level

Inherent requirement statements

Units in this course have learning outcomes which state the academic content, level, and knowledge requirements that a student must acquire in order to pass the unit.

Level

Inherent requirement statements

Student must be able to demonstrate the requisite knowledge and achievement of required learning outcomes.

Level

Inherent requirement statements

Accountancy is a profession governed by professional standards. These standards can be found at: Accounting Professional and Ethics Standards Board. Students must be able to demonstrate their ability to meet these standards.

Level

Inherent requirement statements

Adjustments must not compromise the knowledge requirements and learning outcomes for academic units. Adjustments specific to the individual can be discussed with the campus Disability Advisor.

Level

Inherent requirement statements

Exemplars: 

  • Undertaking a range of assessment tasks such as exams, written assignments, presentations, and practical applications that demonstrate his or her own knowledge of the required content. The student must demonstrate his or her knowledge by way of assessment tasks that make reasonable allowance for any disability, provided such allowance does not compromise knowledge requirements and learning outcomes for the unit.
  • Completion of a written examination of 2 or 3 hours duration under exam conditions, with appropriate adjustments where needed, that do not compromise the integrity of the examination as a demonstration of the student's own knowledge.
 
Level Inherent requirement statements
Level

Inherent requirement statements

Accountancy is a profession governed by professional standards and the codes of conduct. These standards can be found at: Accounting Professional and Ethics Standards Board. Students must be able to demonstrate their ability to meet these standards.

Level

Inherent requirement statements

Student demonstrates knowledge of, engages in, and understands the requirements of ethical behaviour.

Level

Inherent requirement statements

Justification of inherent requirement:
Compliance with the codes, guidelines and policies facilitates safe, competent interactions and relationships for students and/or the people they engage with. This ensures the physical, psychological, emotional and spiritual wellbeing of the individual is not placed at risk 

Level

Inherent requirement statements

Adjustments must not compromise codes of conduct or result in unethical behaviour. Adjustments specific to the individual can be discussed with the campus Disability Advisor.

Level

Inherent requirement statements

Exemplars: 

  • Engage with the accounting industry in a professional manner.
  • Demonstrate ability to reflect on ethical dilemmas and issues and take responsibility for ensuring awareness of ethical behaviour.
 
Level Inherent requirement statements

 1

Inherent requirement statements

Behavioural stability is required to function and adapt effectively and sensitively in a demanding professional role

Level

Inherent requirement statements

Student demonstrates the behavioural stability and resilience required to work constructively in a diverse and changing academic, professional, and placement environment.

Level

Inherent requirement statements

Justification of inherent requirement: 

  • Behavioural stability is required to work individually and in teams in changing, challenging and unpredictable environments. Accounting students will be required to have the necessary behavioural and intellectual stability to manage their academic responsibilities.
Level

Inherent requirement statements

Adjustments must support effective and professional behaviour in academic, professional, and placement settings. Adjustments specific to the individual can be discussed with the campus Disability Advisor. 

Level

Inherent requirement statements

 Exemplars:

  • Coping with own emotions and behaviour effectively when dealing with individuals in academic and placement settings.
  • Ability to engage with peers and staff appropriately in classroom and group work settings.
 
Level Inherent requirement statements
LevelLevel

Inherent requirement statementsInherent requirement statements

Accounting is governed by related legislation, rules and codes of conduct to enable the professional delivery of accounting services. Professional bodies provide guidance on governance and standards.

LevelLevel

Inherent requirement statementsInherent requirement statements

Student demonstrates knowledge and compliance with Australian business law, codes of conduct and professional regulations.

LevelLevel

Inherent requirement statementsInherent requirement statements

Justification of inherent requirement: 

  • Knowledge, understanding and compliance with legislative and regulatory requirements are necessary to meet professional accreditation criteria.
  • Compliance with professional regulations and the Australian Law facilitates professional, responsible and accountable accounting practice
LevelLevel

Inherent requirement statementsInherent requirement statements

Adjustments must be consistent with legislation, rules, codes of practice and regulatory requirements. Adjustments specific to the individual can be discussed with the campus Disability Advisor.

LevelLevel

Inherent requirement statementsInherent requirement statements

Exemplars:

  • Applying appropriate legal principles and disclosure requirements in preparing financial reports and statements.
  • Understanding and applying the reporting requirements for related and associated companies, joint ventures and company groups.
 
Level Inherent requirement statements
Level

Inherent requirement statements

Accounting practice requires both physical and mental performance at a consistent and sustained level.

Level

Inherent requirement statements

Student demonstrates:

  • Consistent and sustained level of physical energy to complete a specific task in a timely manner and over time
  • The ability to perform repetitive activities with a level of concentration that ensures a capacity to focus on the activity until it is completed appropriately
  • The capacity to maintain consistency and quality of performance throughout the designated period of time.
Level

Inherent requirement statements

Justification of inherent requirement:  

  • Sufficient physical and mental endurance is an essential requirement needed to perform multiple tasks in an assigned period
Level

Inherent requirement statements

Adjustments must ensure that performance is consistent and sustained over a given period. Adjustments specific to the individual can be discussed with the Campus Disability Advisor.

Level

Inherent requirement statements

Exemplars: 

  • Participating in tutorials, lectures, exams and research.
  • Capacity to complete professional placements.

Written Communication

 
Level Inherent requirement statements
Level

Inherent requirement statements

Effective and efficient communication, in English, is an essential requirement to provide safe, effective, professional advice and practice.

Level

Inherent requirement statements

Student demonstrates:

  • The ability to communicate with others accurately, appropriately, and in a timely manner.
  • The ability to provide and respond to clear instructions in context.
Level

Inherent requirement statements

Justification of inherent requirement:  

  • The accounting profession is based on giving of advice to others.
  • Speed and interactivity of communication may be critical for effectiveness of advice.
  • Accurate written communication is essential to provide consistent professional service.
Level

Inherent requirement statements

Adjustments must address effectiveness, timeliness, clarity and accuracy issues. Adjustments specific to the individual can be discussed with the campus Disability Advisor.

Level

Inherent requirement statements

Exemplars: 

  • Participating in academic, professional, and placement discussions.
  • Responding appropriately to advice that is being sought in professional and placement environments.

 

Written Communication

 
Level Inherent requirement statements
Level

Inherent requirement statements

Effective written communication in English is a fundamental to accounting practice.

Level

Inherent requirement statements

Student demonstrates ability to write coherently in English and understand written English.

Level

Inherent requirement statements

Justification of inherent requirement: 

  • Receiving and accurately documenting instructions, and the construction of written text-based assessment tasks to reflect the required academic standards, are necessary to convey knowledge and understanding of relevant subject matter, procedures and professional practice.
  • Accurate written communication, including e-mail, letter writing, record-keeping and reporting.
Level

Inherent requirement statements

Adjustments must meet necessary standards of clarity, accuracy and accessibility to ensure effective recording and transmission of information in academic, clinical and placement settings. Adjustments specific to the individual can be discussed with the campus Disability Advisor.

Level

Inherent requirement statements

Exemplars: 

  • Constructing academic works including essays, problem questions, quizzes, and reflections to appropriate academic standards
  • Constructing accounting reports to relevant professional standards.

 

Numeracy 

 

Level Inherent requirement statements
Level

Inherent requirement statements

Competent and accurate numeracy skills are essential for professional accounting advice and effective client management.

Level

Inherent requirement statements

Student interprets and correctly applies data, measurements and numerical criteria.

Level

Inherent requirement statements

Justification of inherent requirement:  

  • Competent application of numeracy skills is essential in all areas of accounting practice to ensure the quality of accounting advice and assistance to clients.
Level

Inherent requirement statements

Adjustments must demonstrate a capacity to appropriately interpret and apply concepts and processes in a timely, accurate and effective manner.

Level

Inherent requirement statements

Exemplars: 

  • Demonstrating an understanding to complex commercial transactions that involve numeracy skills.
  • Calculating entitlements and liabilities in taxation, investments and other financial transactions.

 

Verbal Communication 

Level Inherent requirement statements
Level

1

Inherent requirement statements

Effective and efficient verbal communication, in English, is an essential requirement to practice certain legal skills such as mooting, advocacy, mediation, arbitration, and negotiations.

Level

2

Inherent requirement statements

Student demonstrates:

  • The ability to understand and make oral submissions accurately, appropriately and in a timely manner in practical skills settings such as mooting, advocacy, mediation, arbitration, and negotiations.
Level

3

Inherent requirement statements

Justification of inherent requirement:

  • Accounting is an interpersonal profession based on providing clients with accurate and understandable advice. Practitioners need to be able to communicate orally with clients in an accurate, appropriate and timely manner.
Level

4

Inherent requirement statements

Adjustments for impaired verbal communication must address effectiveness, timeliness, clarity and accuracy issues. Adjustments specific to the individual can be discussed with the campus Disability Advisor.

Level

5

Inherent requirement statements

Exemplars:

  • Making and responding to verbal submissions in academic, professional, and placement settings including presentation of information/advice to individuals and groups.

*Developed from: Johnson, A., Allan, T., Phillips, K., Azzopardi, T., Dickson, C., Goldsmith, M & Hengstberger- Sims, C. (2011). Inherent Requirements of Nursing Education (IRONE), Western Sydney University School of Nursing & Midwifery and Student Equity & Disability Services.


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