ACC4055 — Accounting Ethics & Professional Responsibilities of CPAs
ACC 4055 - Accounting Ethics & Professional Responsibilities of CPAs ACC 4055 - Accounting Ethics & Professional Responsibilities of CPAs 3.0 Credits The course focuses on the ethical, legal, and professional responsibilities of CPAs and the importance of ethical behavior to the functioning of financial markets. The course covers ethical reasoning, the ethical decision process, professional judgment, legal and regulatory obligations in an ethical framework, the quality of financial reporting, and the importance to CPAs of maintaining high standards of integrity, independence, and objectivity. It also touches on international financial reporting. Prev. Course Codes: ACC-455 LEC 45
Prerequisites: ACC2012, ACC3012, ACC-455, LEC45