Jun 15, 2024  
2021-2022 Catalog 
2021-2022 Catalog [ARCHIVED CATALOG]

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   ACC 455 - Accounting Ethics & Professional Responsibilities of CPAs

3.0 Credits

Prerequisites: ACC 315  with a grade of C- or higher.
The course focuses on the ethical, legal, and professional responsibilities of CPAs and the importance of ethical behavior to the functioning of financial markets. The course covers ethical reasoning, the ethical decision process, professional judgment, legal and regulatory obligations in an ethical framework, the quality of financial reporting, and the importance to CPAs of maintaining high standards of integrity, independence, and objectivity.  It also touches on international financial reporting.

LEC 45 Contact hours

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