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Apr 06, 2026
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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 311
Possible Instructional Methods: Hybrid, or Online-Asynchronous, or Online-Synchronous.
Grading: A-F grading only.
Course Typically Offered: Fall & Spring
Student Learning Outcomes - Upon successful completion of this course students will be able to:
- Identify ethical issue(s) arising in business situations;
- Discuss different approaches to ethical reasoning;
- Apply ethical reasoning techniques to ethical dilemmas;
- Communicate an appropriate conclusion to an ethical dilemma;
- 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);
- Explain the ethical responsibilities an accountant has in conducting an audit and in the professional accounting working environment.
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