University General Course Catalog 2026-2027 (DRAFT) 
    
    Jan 31, 2026  
University General Course Catalog 2026-2027 (DRAFT)

ACC 475 - 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.

Maximum units a student may earn: 3

Prerequisite(s): ACC 402  or ACC 602  with a “C” or better or permission by the MAcc program director. 

Grading Basis: Graded
Units of Lecture: 3
Offered: Other

Student Learning Outcomes
Upon completion of this course, students will be able to:
1. explain the function of ethics and professional responsibility in accounting.
2. utilize ethical decision-making processes.
3. apply AICPA standards and IRS rules regarding ethical dilemmas faced by CPAs in practice.


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