ACCT 421 - Accounting Ethics and Professional Responsibilities

Credits 3
This course provides the ethical grounding that accountants need both to identify ethical issues that they might face and to respond effectively to them. Students will be introduced both to the major theoretical ethical reasoning models and the ethical principles included in the Codes of Professional Conduct disseminated by the major accounting organizations, such as the AICPA, IM, IIA, and FEI. The course will present a range of ethics-related issues, including the causes of ethical violations and frauds, whistle blowing, and the design and operation of company compliance and ethics programs. Ethical issues are illustrated in all major areas of accounting practice, including financial accounting and reporting, management accounting, audit, taxation, accounting information systems, forensic accounting and accounting-related consulting.
Prerequisite: ACCT-400 (Required, Previous).
May not be audited.