ACC 4440Ethics in Accounting

Catalog

Prerequisites: ACC 3510 and ACC 3090 with a grade of C or better. This course examines professional ethics for accountants from both a philosophical and business perspective. Moral development, ethical reasoning, and ethical decision making provides a framework for examining the importance of ethics in the accounting profession. Professional guidance on ethics in accounting will also be examined, including the AICP A Code of Professional Conduct, the Colorado Board of Accountancy Statutes, Rules, and Regulations, the Sarbanes-Oxley Act, and the codes of conduct for other professional accounting organizations.