Professional Ethics

Catalog description

This course addresses the professional ethics of accountants who seek careers in (1) public accounting and pursue becoming a Certified Public Accountant (CPA) and (2) financial and management accounting and pursue becoming a Certified Management Accountant (CMA). It addresses the professional ethical standards set forth in (1) the American Institute of Public Accountants Code of Professional Conduct, (2) Public Company Accounting Oversight Board Ethics and Independence; and (3) Institute of Management Accountants Statement of Professional Ethical Practice. It will provide students with the importance of ethics and ethical choices in an accounting career.