ACCT 621 - Accountants’ Ethics and Professional Responsibilities

Units: 3
Study of the ethical, legal, regulatory issues and social responsibilities facing the accounting profession. Topics include the elements of ethical reasoning, corporate governance, professional codes of conduct of the AICPA and other regulatory bodies, and their real-world applications.

Prerequisites: ACCT 210 with grade B- or better.
Equivalent Quarter Course: ACCT 6660.
Possible Instructional Methods: Entirely On-ground.
Grading: A-F grading only.
Student Learning Outcomes - Upon successful completion of this course students will be able to:

Recognize whether there is (are) an ethical issue(s) involved in any particular situation.
Discuss the different approaches to ethical reasoning.
Demonstrate ethical reasoning in dealing with ethical dilemmas.
Explain the codes of conduct that apply to accountants.
Explain the ethical responsibilities an accountant has in conducting an audit and in the professional accounting working environment.
Communicate an appropriate conclusion to an ethical dilemma.