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BUS 455. Ethics for the Accounting Professional. (4).
This course focuses on the role accountants and the accounting profession have in both business as well as in society as a whole. Students learn the history, legal, and ethical responsibilities of the accounting profession in addition to various legislation that has impacted it over recent years. The course will review the legal, regulatory and professional responsibilities of accountants, tax preparers and auditors. The course will also cover the teachings of various ethicists, sociologists and philosophers through the review of their theorems and approaches to ethical reasoning and behavior on an individual, organizational and societal level. This course introduces students to ethical reasoning, integrity, objectivity, independence and the use of a strong moral compass in guiding them as an accounting professional. The course will utilize a textbook and case studies in addition to guest speakers who will share their professional perspectives and experiences. There will be a review of the AICAPA's Code of Professional Conduct, and professional guidelines and codes of conduct in accounting.