Accounting Ethics and Professional Responsibility

This course examines the background and nature of the “new” era of corporate and professional accountability and governance. Readings and cases examine the behavior and interaction of directors, executives and accountants. Important legislation which has impacted the practice of accounting and the current business environment will be discussed and critiqued in order to expose students to moral and ethical decision making. The “new” code of conduct (as provided by the PCAOB, SEC, AICPA, SOX and ethical decision models) should have appropriate values and ethical reasoning integrated throughout the course material.

Prerequisites: ACC211 and Junior Status