Ethics for Public Accountants

Catalog description

Description: Ethics concepts and applications required of early career accountants. Topics likely to include basic theories of ethics, including moral reasoning, moral values, relativity and objectivity, freedom and responsibility. Lecture and case approach for examination of issues such as independence, integrity, objectivity, client relationships, employee-employer relations, advertising, preferential treatment, core values and the corporation, and corporate governance, such as Sarbanes-Oxley Act, Foreign Corrupt Practices Act, and SEC regulations. Some states, including Texas, California, Colorado, and Virginia, require the completion of an ethics course to be eligible to sit for the CPA Exam. May not be used for degree credit with ACCT 5453 .