ETHICS IN ACCOUNTING.

Catalog description

This course is intended to introduce students to ethical reasoning, integrity, objectivity, independence, professionalism and other core values. The course incorporates the essentials of professional responsibilities, including elements of trust and communications with clients and other professionals. Both ethical principles and rules are considered. This course is intended to satisfy conditions of the Texas State Board of Public Accountancy that require candidates for the CPA Exam to have completed an approved ethics course. Prerequisite: ACCT 5311 or equivalent.