ACCT 4600 - Professionalism & Ethics

Credits: 3
Max Credit 3

Examines professional ethics for accountants from both a philosophical and business perspective. Moral development, ethical reasoning, and ethical decision making provides a framework for examining the importance of ethics in the accounting profession. Professional guidance on ethics in accounting is also examined, including the AICPA Code of Professional Conduct, the Sarbanes-Oxley Act, and the codes for other professional accounting organizations.

Prerequisite: ACCT 3070, 3610, and ACCT 3430 (or equivalents) with grades of C or better in each; ACCT 4060 with a C or better or concurrent enrollment.