Accounting Ethics

Catalog description

ACCT 4563. Accounting Ethics. Examination of philosophical and business ethics and professional responsibilities within the accounting profession. Exploration of foundational ethical theories and professional standards applicable to those encountered in public, corporate, governmental, and nonprofit accounting. Emphasis placed on the AICPA Code of Professional Conduct and the Texas CPA Code of Professional Ethics. Prerequisite: ACCT 3023 . Three lecture hours a week. Credit: Three hours.