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Jan 15, 2025
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2024-2025 University Catalog
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ACC 401 - Accounting Ethics 3 Credits
This course provides students with an understanding of the ethical components of integrity, objectivity, independence and professional skepticism involved in business decisions. It examines the ethical issues and dilemmas that challenge the accounting professional in the business world with emphasis on the AICPA Code of Professional Conduct and its applicability to everyday business transactions and situations. Other areas highlighted include ethical standards for tax professionals, various State Board of Accountancy requirements, and the role of the CPA in society. Prerequisites: ACC 111 .
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