ACCT6335 - Ethics for Professional Accountants

ACCT 6335 Ethics for Professional Accountants (3 semester credit hours) This course provides an in-depth exploration of the ethical principles and regulatory requirements that govern the accounting profession. This course presents ethical philosophies, reasoning, and foundational concepts of ethics in accounting, with emphasis on the American Institute of Certified Public Accountants Code of Professional Conduct. Topics examined include integrity, independence, confidentiality, and professional competence. This course will also address the role of relevant regulatory frameworks, including the Sarbanes-Oxley Act and the Public Company Accounting Oversight Board, in establishing expectations of ethical compliance. This course is approved to meet the ethics requirements established by the Texas State Board of Public Accountancy. (3-0) S