Units: 4
Hours: Lecture, 3 hours; extra reading, 1.5 hours; outside projects, 1.5 hours
Catalog page 332
Prerequisites: MGT 204 or equivalent
Description: Examines the ethical and professional responsibilities of accountants and auditors. Focuses on ethics, the American Institute of Certified Public Accountants (AICPA)’s Code of Professional Conduct, Circular 230, the Sarbanes-Oxley Act (SOX), Securities and Exchange Commission (SEC) laws and regulations, Public Company Accounting Oversight Board (PCAOB) standards, state and federal laws relevant to accountants, auditors, and Certified Public Accountants.