ACC 422 - Accounting Ethics

3 Credits
ARR

This course examines the AICPA Code of Professional Conduct, Circular 230, International Ethics Standards Board for Accountants (IESBA, the Ethics Board) Code of Ethics for Professional Accountants, and the ethical decision-making model. This course focuses on ethical rules and principles that will help students cultivate an ethical mindset so they strive to meet the highest standards of integrity, independence, professionalism, and objectivity in the accounting profession.

Prerequisite: ACC 328