GACC 5220 - Professional Ethics

Credits: 4

This course covers ethical and professional conduct including the role of rules of ethics and legal aspects relating to the practice of public accounting. The course is case based and includes the AICPA Code of Professional Conduct, AICPA and SEC independence rules, as well as current developments in the ethical and legal environment as it relates to public accounting. Case analyses of recent corporate scandals are a component of the course. The mandates included in the SARBANES-OXLEY legislation will also be covered.