ACCT 6150 Accounting Ethics, Professionalism, and the Public Interest
3 semester hours
Accountants play an important role in society. Their role is examined in this course through an in-depth study of accounting ethics, professionalism, and the public interest. Students learn about and analyze the history of the profession; the legal and ethical responsibilities of the profession; important legislation that has impacted the profession and the practice of accounting, particularly auditing; and the current environment in which accountants and auditors work. The course also exposes students to moral reasoning and ethical decision making and encourages students to adopt the objectivity, integrity, and ethical standards necessary to serve society as an accounting professional.
Prerequisite: ACCT 3110 or equivalent.