CPA102 Corporate law for the CPA Exam begins with an introduction to company law, which includes an explanation of the sources of company law and an analysis of the implications of incorporating a company. The course is on the regulation of the governance of the company focusing on the legal and non-legal mechanisms designed to ensure that directors act in their company’s and not in their own interests. The course is designed to study corporate law and in the economic and business context in which they operate for the CPA Exam. Accordingly, the course adopts an explicitly comparative approach drawing in particular on European and US corporate law, but also on examples from continental European companies.

The course is designed to introduce students to the legal topics they are likely to encounter in their CPA exam. The course seeks to introduce students to key legal concepts and support them to develop basic legal skills.

The objective in Business Law is to explore relevant and applicable rules of different areas of the law to global companies, acquiring a solid foundation. Business Law in the CPA exam covers several areas of law such as employment law, contracts, taxes, and commercial transactions. All these areas affect business and business entities.

The course is an introduction to Financial Accounting techniques and underlying principles. The students will learn to record the most common transactions (accounting event, journal entry, use of accounts) and prepare simple financial statements (balance sheet and income statement). Further analysis of major balance sheet accounts and accounting techniques will allow the students to optimize the use of accounting information in business decisions.