ACC 4440 - Accounting Ethics and Professionalism

3(3 + 0)

Prerequisite: ACC 3510 and ACC 3090 with grades of “C” or better

This course examines professional ethics for accountants from both a philosophical and business perspective. Moral development, ethical reasoning, and ethical decision-making provide a framework for examining the importance of ethics in the accounting profession. Professional guidance on ethics in accounting will also be examined, including the AICPA Code of Professional Conduct, the Colorado Board of Accountancy Statutes, Rules, and Regulations, the Sarbanes-Oxley Act, and the codes of conduct for other professional accounting organizations.