Professional Accounting Ethics and Responsibilities.

Catalog description

Students examine a framework of ethical reasoning, professional values and attitudes for exercising professional skepticism, and other behavior that is in the best interest of the public and the accounting profession. The student will develop a foundation for ethical reasoning, including the core values of integrity, objectivity, and independence required of professional accountants. The ethics rules of the AICPA, SEC, and the Texas State Board of Public Accountancy will be emphasized. Prerequisite: A minimum grade of C in both ACCT 2301 and ACCT 2302 .