James Cook University is committed to enhancing student access, participation and success in higher education and embracing the diversity of the communities we serve. The inherent requirements listed for the each course are designed to assist prospective students and all current students to make informed decisions for study.
Inherent requirements are the identified abilities, attributes, skills, and behaviours that must be demonstrated, during the learning experience, to successfully complete a course. These abilities, attributes, skills, and behaviours preserve the academic integrity of the University’s learning, assessment, and accreditation processes, and where applicable, meet the standards of a profession.
JCU assists students who are experiencing a disability to participate in this course, and achieve the inherent requirements of the course, on the same basis as someone who is not experiencing a disability. To do this, JCU works with our students and placement providers to develop agreed reasonable adjustments in accordance with the Student Disability Policy.
A reasonable adjustment is an arrangement, support, or modification, agreed in an Access Plan to enable participation in learning and achievement of course requirements. Contact JCU’s AccessAbility Services to discuss possible adjustments. Please note that the process of negotiating and implementing reasonable adjustments may take several weeks.
In assessing whether an adjustment is reasonable, the University is entitled, in accordance with the Disability Education Standards, to maintain the inherent requirements of a course. If inherent requirements cannot be met with reasonable adjustments, the University provides guidance regarding other study options.
How to interpret the inherent requirements
Inherent requirements are presented below as domains and sub-domains and contain the following information:
The definition of the inherent requirement
A rationale as to why it is an inherent requirement
Examples of the knowledge, skills, and capabilities that are required to satisfy the inherent requirements of this course.
The inherent requirements of the Master of Professional Accounting are:
Compliance with Australian Law and professional regulations.
Chartered Accountants Australia and New Zealand operates a best practice governance model which is overseen by a Council, Board of Directors and Strategic Leadership Team. Accounting is governed by related legislation, rules, and codes of conduct to enable the professional delivery of accounting services.
Comply with relevant Australian legislation, including Corporations Law.
Comply with relevant codes of practice and meet any other professional legislative requirements.
Comply with the codes and standards of the Accounting Professional & Ethical Standards Board (APESB).
Ability to meet any membership and accreditation requirements of professional organisations.
Demonstrate knowledge of, and engage in, ethical and professional behaviour consistent with all relevant standards.
Compliance with standards, codes, guidelines, and policies that facilitate safe, competent interactions and relationships for all students/graduates and the people they engage with, supports the physical, psychological, emotional, and spiritual wellbeing of all.
Pursue ethical decision-making, reflect on ethical dilemmas and issues, and take responsibility for ensuring awareness of ethical behaviour.
Ability to apply appropriate legal principles and disclosure requirements when preparing financial reports and statements, including for associated companies, joint ventures, and company groups.
Ability to comply with the Accounting Standards (2020) to prepare, present, audit, review or compile financial statements, when taking part in a professional activity.
Safe practice sufficient to meet professional and academic performance standards.
Safe practices protect the rights, interests, and safety of all stakeholders in professional, community, and academic settings.
Contribute to safe professional and academic environments, including adhering to the requirements of informed consent, privacy, and confidentiality in professional and academic settings.
Initiate and uphold relevant workplace health and safety policies in professional and academic settings.
Promote awareness of culturally safe practice, and work to prevent and eliminate discrimination.
Ability to assess risk, and practice safety assessment and risk reduction.
Identify and respond to alarm systems in a time-sensitive manner.
Ability to practice in diverse contexts and interdisciplinary teams.
Knowledge and cognitive skills
Demonstration of the necessary knowledge and cognitive skills to acquire disciplinary understanding and provide professional, competent practice.
The ability to acquire information, accurately convey messages, and read, decode, interpret, and comprehend multiple sources of information is fundamental for safe and effective practice.
Capacity to research, recall, and process appropriate and relevant information, and evaluate its significance to make informed academic and professional decisions.
Ability to critically review, analyse, consolidate, and synthesise information and evidence, and evaluate its significance for business and accounting purposes.
Ability to integrate the knowledge of the diversity of cultures and peoples, their differences, and their commonalities.
Capacity for independent critical thinking, problem solving, critical analysis, decision making, rational inquiry, and self-directed learning.
Ability to apply knowledge of research principles, methods, techniques, and tools to established concepts to solve professional practice problems.
Apply English literacy skills to accurately acquire and interpret information and convey appropriate messages.
The ability to read, decode, comprehend, interpret, and apply multiple sources of information are essential competencies required for effective professional and academic practice.
Engage in discussions, make verbal presentations, and participate in tutorials and group work, conveying spoken and written messages, including complex academic perspectives, accurately, and effectively.
Capacity to understand and implement academic conventions to construct written text in a scholarly and discipline-specific manner, and within a specific timeframe.
Interpret complex written and spoken language to enact verbal or written directions.
Produce accurate, concise, and clear reports and documentation which meet professional, legal, and ethical requirements.
Accurate processing and reasoning with numbers and numerical concepts to meet professional and academic standards.
Additionally, numeracy skills are essential to ensure accurate application of accounting knowledge and skills.
Apply numeracy skills to interpret and solve problems in professional and academic settings.
Demonstrate quantitative numerical skills and computing methods in a professional and academic settings.
Capacity to calculate entitlements and liabilities in taxation, investments, and other financial transactions.
Information and communication technology (ICT)
Apply ICT processes and tools fundamental for effective professional and academic practice.
Competent knowledge and application of ICTs is necessary for effective professional and academic practice.
Select appropriate ICTs to successfully accomplish professional and academic tasks in a timely manner.
Effectively use ICTs in professional and academic environments, for example using
accounting-specific software programs to process information.
Effectively use ICTs to research, develop, and present discipline-specific and/or client-specific projects in professional and academic environments.
Effective, respectful, and professional verbal communication in English to meet professional and academic standards.
Effective interaction with spoken English is required for effective learning and to interact appropriately in different situations.
Ability to process complex verbal information, convey instructions, and respond clearly, accurately, and appropriately, in time-constrained academic and professional environments.
Convey spoken messages clearly, accurately, and effectively, and communicate in a sensitive manner that responds to cultural and individual differences.
Participate in meetings and professional consultations, and present to groups in professional, academic, and legal contexts.
Ability to communicate in a timely manner when speed and interactivity of communication are critical for individual safety and/or assessment.
Recognise, interpret, and respond to non-verbal communication skills that enable respectful communication with others.
The ability to recognise, interpret, and respond to non-verbal cues, communicate with congruent and respectful non-verbal behaviour, and be sensitive to individual and/or cultural variations in non-verbal communication is required for safe and effective professional and academic interactions.
Convey non-verbal behaviour that is respectful of others and consistent with the nature of discussions and presentations in both academic and professional environments.
Demonstrate the ability to recognise non-verbal cues.
Demonstrate sensitivity to cultural and individual differences when using non-verbal communication.
Ability to produce English text to a standard that provides clear and professional communication, with language usage and style which can be tailored to a specific audience.
Effective written communication, in English, is an essential student capability, and a fundamental aspect of professional practice.
Construct and communicate complex academic and professional perspectives in writing, using appropriate formatting and referencing when required.
Produce accurate, concise, and clear written documentation which meets professional, academic, and, if appropriate, legal requirements.
Ability to understand and communicate using discipline-specific characters, symbols, vocabulary, and language.
Sufficient visual acuity to meet professional and academic performance requirements.
Aspects of the teaching, learning, and legal working environment are delivered by visual means, and the ability to learn from, or respond to, these inputs is required to provide safe and effective professional and academic performance.
Ability to process, and respond to, the visual information required to provide safe and efficient professional and academic environments.
Ability to interact with auditory inputs sufficiently to meet professional and academic performance requirements.
Aspects of the learning and working environments are delivered by auditory means, and the ability to learn from, or respond to, these inputs is required to uphold safety and for effective professional and academic performance.
Actively listen, and contribute to, to professional and academic discussions.
Capacity to acquire auditory information accurately and effectively in professional and academic settings.
Fine motor ability
Manual dexterity and fine motor skills sufficient to meet professional and academic performance needs.
A wide range of fine-motor skills is required to complete various tasks and is necessary for safe and effective performance.
Apply fine motor skills to perform tasks effectively and safely in professional and academic settings.
Manipulate discipline-specific equipment.
Sustained physical, cognitive, and psychosocial performance sufficient for safe and complete performance in a time-constrained environment.
Sufficient physical and mental endurance is an essential requirement needed to perform multiple tasks in varying periods of time to provide safe and effective professional and academic practice.
Ability to sustain study performance to sufficiently engage with the learning workload for a 13-week and/or more intensive study period, and for the degree, within a timeframe.
Capacity to maintain consistency and quality of professional and academic performance and complete all required tasks throughout a designated period of time.
Ability to provide professional services to clients within a timeframe.
Demonstrate behaviour that adapts to diverse and changing situations in professional and academic environments.
Behavioural adaptability is required to work individually and in teams in changing and unpredictable environments. Students may be exposed to highly complex situations and are required to have behavioural adaptability to manage these events objectively and professionally.
Adjust ways of working within teams of varied personal and professional backgrounds and opinions to facilitate effective decision-making.
Ability to manage your own emotions and behaviour effectively when dealing with multiple and/or changing demands in a range of settings.
Maintain respectful communication practices in times of increased stressors or workloads and be receptive and respond appropriately to constructive feedback.
Adjust to changing circumstances in a way that allows self-care while maintaining a high level of professionalism.
Ability to function and adapt effectively and sensitively in complex and time-sensitive situations.