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Jan 17, 2025
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2017-2018 Graduate Catalog [ARCHIVED CATALOG]
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ACCT 0630 - Foundations in Ethics: Applications to Business and the CPA Profession
Credits: 3
This course covers the basic tenets of ethical and professional conduct including an introduction to the psychology of moral development, judgment and values, and the role of rules of ethics. Focus is on the AICPA Code of Professional Conduct, AICPA and SEC independence rules, as well as current developments in the ethics environment for CPAs. Course provides a basis for aiding business professionals in effectively managing situations involving ethical behavior and in developing corporate policies regarding business ethics. An examination of the ethical dilemmas and conflicts involved in recent corporate scandals will be included.
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