Ethics for Accountants and Business Executives

Catalog description

The course will cover ethical theory, ethical reasoning, integrity, objectivity, independence and other core values and regulatory requirements associated with the practice of professional accounting and decision making of other executives, with an emphasis on corporate governance in the post-Sarbanes-Oxley regulatory environment. This course satisfies the ethics education requirement of the Texas State Board of Public Accountancy (TSBPA); however, it will not be counted for advanced accounting hours required to sit for the CPA exam. Students who receive credit for BLAW 4345 cannot also receive credit for BLAW 5345 .