Nov 23, 2024  
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2021/2022 University Catalog [ARCHIVED CATALOG]

ACCTG 530 - Ethics in Accounting

Units: 3

Prerequisite(s): ACCTG 331  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.