Course: ACCT 511. Accounting Ethics and Professional Responsibilities (3)
Prerequisites: ENGL 205, ACCT 352, and ACCT 460 or equivalent; Approval of department chair or designee. Explores ethics in the accounting profession. Emphasizes theories of ethics and their applications, the California State Board of Accountancy’s rules of ethics, the AICPA’s Code of Professional Conduct, the PCAOB’s ethics standards, implications of the Sarbanes-Oxley Act, and ethical requirements of the Securities and Exchange Commission. Through a series of cases, students develop their ability to recognize, analyze, and resolve ethical challenges faced by accounting professionals, as well as their skill in effectively communicating and defending their ethical decision making.