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ACC40710

Academic Year 2024/2025

Law & Governance (ACC40710)

Subject:
Accountancy
College:
Business
School:
Business
Level:
4 (Masters)
Credits:
8
Module Coordinator:
Dr John McCallig
Trimester:
Spring
Mode of Delivery:
On Campus
Internship Module:
No
How will I be graded?
Letter grades

Curricular information is subject to change.

This module will introduce the Irish Legal System and cover commercial law, contract law, employment law and other laws that are pertinent to the work of an accountant.

This module will also consider the legal basis for the formation, governance and financing of companies under Irish law. It will outline the nature and consequences of incorporation and detail the requirements for company formation. The module will deal with corporate governance issues such as directors’ duties and the mechanisms through which shareholders can assert and defend their rights. It will also focus on the obligation of companies to produce accounts and file and annual return, and the appointment, duties and obligations of the statutory auditor. Finally, this module will consider the legal mechanisms through which a company can obtain finance and the legal rules that apply on a company becoming insolvent.

About this Module

Learning Outcomes:

Topic
Introduction to Law
- The Irish legal system
Company Law
Company formation
- Types of companies
- Promoters
- Pre-incorporation contracts
- Registration
- Company names
- The constitution of a company
- Corporate personality
- The doctrine of ultra vires
Company management
- Company directors
- Statutory auditors
- The company secretary
- Meetings
- Company accounting records, returns, registers and reports

Shares, shareholders and share capital
- Shares
- Shareholders
- Company capital
Insolvency and business recovery
- Loan capital
- Receivership
- Examinership
- Liquidation
- Liquidators
Compliance and enforcement
- Court orders
- Offences
Commercial, Contract and other Applicable Laws
Contract Law
Commercial Law
- Tort
- Consumer law
- Law of agency
Other Laws
- Employment laws
- Health and Safety Legislation
- Data Protection Legislation
- Regulation of Accountancy services
Review

Indicative Module Content:

The Corporate Governance and Ethics module explores corporate governance theories, best practice principles and their application in organizational settings. It also considers the ethical dimension of corporate governance, organisations relationship with stakeholders and the importance of corporate culture to the longevity of organisations.
Knowledge will be co-constructed as students will be required to consider and critically evaluate the theoretical perspectives and best practice approaches, relating them to their own professional experience and/or general business knowledge. Apart from presenting best practice principles and their application in a general organizational setting, this module strives to integrate an ethical dimension in the decision-making processes of those governing organizations.

Student Effort Hours:
Student Effort Type Hours
Specified Learning Activities

60
Autonomous Student Learning

74
Lectures

24
Total

158

Approaches to Teaching and Learning:
Lectures

Requirements, Exclusions and Recommendations

Not applicable to this module.


Module Requisites and Incompatibles
Not applicable to this module.
 

Assessment Strategy  
Description Timing Component Scale Must Pass Component % of Final Grade In Module Component Repeat Offered
Exam (In-person): Final Exam End of trimester
Duration:
2 hr(s)
 Graded No

80

 No
Exam (In-person): Mid-Term Exam Week 6 Graded No

20

 No

Carry forward of passed components
No
 

Resit In Terminal Exam
Summer Yes - 2 Hour
Please see Student Jargon Buster for more information about remediation types and timing. 

Feedback Strategy/Strategies

• Group/class feedback, post-assessment

How will my Feedback be Delivered?

Not yet recorded.

Name Role
Eileen Jackson Lecturer / Co-Lecturer
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