Description
A number of ethical failures in business have resulted in the necessity for this course in recent years. As such, this course focuses on the ethical and professional responsibilities of CPAs in public and private practice. Ethical reasoning, corporate governance, decision making and ethical frameworks will be examined to provide a base of understanding. The AICPA Code of Professional Conduct and other professional standards will also be studied as they apply to the practice of accounting. Prerequisite: Accounting concentration. (3 units)