ACCTG 530 - Ethics in Accounting

Units: 3
Prerequisite(s): ACCTG 331, or ACCTG 326, or ACCTG 620.

Ethical reasoning and implications for accounting professionals; ethical decision process and professional judgment; professional codes of conduct from the AICPA, IMA, IIA, etc.; the professional accountant’s role in corporate governance and ethical management; audit responsibilities and fraud, including legal and regulatory obligations; current ethical issues facing the accounting profession.

Formerly numbered ACCTG 630.