Accounting Ethics 4 Units (AA/AS; CSU) 72 lecture hours

Catalog description

This course introduces students to professional ethics for the accounting profession from a business perspective in context of financial statement fraud and other types of occupational fraud. Topics include the nature of accounting, ethical theory, ethical behavior and decision-making in accounting. The course also explores organizational ethics and corporate governance, ethical leadership, legal liability and obligations of accounting professionals, rules and standards of professional practice for auditors, tax accountants, and management accountants.