University General Course Catalog 2021-2022 
    
    Dec 03, 2024  
University General Course Catalog 2021-2022 ARCHIVED CATALOG: LINKS AND CONTENT ARE OUT OF DATE. CHECK WITH YOUR ADVISOR.

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ACC 675 - Ethics and Professional Responsibility in Accounting

(3 units)
Topics that will be covered in this course include ethical theory and decision making, ethical behavior in accounting, rules and principles of the code of conduct and ethical decision making in various accounting topics. Students may attempt this course not more than twice.

Prerequisite(s): ACC 402  or ACC 602  with a “C” or better.

Grading Basis: Graded
Units of Lecture: 3
Student Learning Outcomes
Upon completion of this course, students will be able to:
1. explain the function of ethics and professional responsibilities in accounting.
2. demonstrate ethical reasoning by utilizing ethical decision making processes.
3. apply AICPA standards and IRS rules regarding ethical dilemmas faced by CPAs in practice.
4. demonstrate mastery of critical thinking and effective writing as it pertains to professional responsibility in accounting.
5. utilize the AICPA Code of Professional Conduct as well as foundational ethical theory as an approach for identifying and analyzing ethical issues - especially with regard to current events.


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