AC 426 Accounting Ethics

To become familiar with the current role of accounting ethics in today’s business environment and professional accounting practice. To help accounting students fully understand how a commitment to ethics can enable accounting professionals to meet their ethical obligations to investors and creditors. To provide the ethical grounding that accounting students need to reconcile conflicts between stakeholder interests that can occur in the performance of audit, tax, and consulting services. Prerequisite(s): AC 314 and AC 449. (WI) Credit, three hours.