ACCT4338 - Ethics for Professional Accountants

ACCT 4338 Ethics for Professional Accountants (3 semester credit hours) Provides an in-depth exploration of ethical principles and regulatory requirements governing the accounting profession. 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 include integrity, independence, confidentiality, and professional competence. Addresses the role of relevant regulatory frameworks, including the Sarbanes-Oxley Act and the Public Company Accounting Oversight Board, in establishing expectations of ethical compliance. Approved to meet ethics requirements established by the Texas State Board of Public Accountancy. Prerequisite: ACCT 4334 with a minimum grade of C. (3-0) Y