ACC 5336 Ethics & Professionalism in Accounting
Prerequisite: ACC-4328 with a Minimum grade C. This course examines various theories of ethical reasoning that accountants could use to resolve ethical dilemmas. Both ethical principles and rules are considered. In addition, the concepts of integrity, objectivity, independence, and other core values as experienced in the accounting profession will be studied. The course incorporates the essentials of professional responsibilities, including a history of the regulatory environment and its impact on accountants and the public interest. This course is intended to satisfy conditions of the Texas State Board of Public Accountancy that require candidates for the CPA Exam to have completed an approved ethics course.