Accounting Ethics

Catalog description

This course examines current situations for accountants in business today and applies the principles of ethics using case studies. Emphasis on objectivity, rational decision-making, critical thinking, and informed, compelling solutions is stressed throughout the course. The four areas of application are: (1) human resource issues, (2) external reporting concerns, (3) internal reporting concerns, and (4) international issues. This course will help satisfy a provision of TSBPA Rule 511.58 which requires that a three-semester hour course in ethics must be completed by individuals who apply to take the CPA Examination. The required course should include ethical reasoning, integrity, objectivity, independence and other core values. This course examines the need for an ethical system today, including an examination of social problems and the role of business in their solution. Special emphasis is placed on the Rules of Professional Conduct of the accounting profession and auditing.