May 21, 2024  
2023-2024 Cal State East Bay Catalog 
    
2023-2024 Cal State East Bay Catalog [ARCHIVED CATALOG]

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ACCT 325 - Accounting Ethics


Units: 3
Accountant’s ethical responsibilities defined by professional guidance by the American Institute of CPA’s (AICPA), the Securities and Exchange Commission (SEC), and Sarbanes-Oxley Act (SOX). Discussions of ethical issues using ethical reasoning techniques and financial statement fraud cases.

Prerequisites: ACCT 210 with grade C or better.
Possible Instructional Methods: On-ground or Online-Asynchronous.
Grading: A-F grading only.
Course Typically Offered: Fall & Spring


Student Learning Outcomes - Upon successful completion of this course students will be able to:
  1. Identify ethical issue(s) arising in business situations;
  2. Discuss different approaches to ethical reasoning;
  3. Apply ethical reasoning techniques to ethical dilemmas;
  4. Communicate an appropriate conclusion to an ethical dilemma;
  5. Explain the codes of conduct for accountants by the American Institute of CPA’s (AICPA), the Securities and Exchange Commission (SEC), and Sarbanes-Oxley Act (SOX);
  6. Explain the ethical responsibilities an accountant has in conducting an audit and in the professional accounting working environment.




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