There are new educational CPA licensure requirements as of January 1, 2014, including 10-semester units in "Ethics Study."

ACCTCS 301 Accounting Ethics (3 credits)

Course Overview and Rationale

Accounting and finance professionals are often put in ethic testing situations. Through exploration of real-world scenarios, student will develop the knowledge and analytical tools necessary to make ethically sound accounting decisions. Students will learn codes of conduct in business and accounting, with a particular focus on AICPA, PCAOB and IRC. At the end of this class, students will have the knowledge necessary to make sound ethical decisions in a professional financial setting.

Student Learning Outcomes

Upon successful completion of this course, participants will be able to:

1. Integrate the code of conducts as stated by the AICPA, PCAOB, IRC, and State Level Ethical Guidelines.

2. Identify moral and ethical breaches including discrimination, fraud, and theft.

3. Demonstrate independence and identify conflict of interest

4. Implement Triple Bottom Line principles and practices

Major Topics

  • Ethical guidelines as stated by the AICPA, PCAOB, and IRC
  • Moral and Ethical Reasoning
  • Fraud and theft
  • Independence and conflict of interest
  • Triple Bottom Line

 

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