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Mar 28, 2026
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ACC 315 - Ethics in Accounting
A crucial responsibility for accounting professionals is to exercise ethical conduct in all their activities. This course examines the issue of ethics and its application in general, and in relation to a career in accounting, specifically. Students will discover concepts behind “ethics” and how to apply these concepts in the real world.
Credit(s): 3
Prerequisite(s):
ACC 303 .
Outcomes
- Explain the key principles of the AICPA Code of Professional Conduct and apply them to real-world accounting scenarios.
- Demonstrate a basic understanding of the laws and regulations surrounding the accounting profession and their implications for ethical practice.
- Demonstrate an understanding of fraud/forensic accounting and the most common approaches to committing and uncovering fraud.
- Evaluate ethical corporate cultures and effective corporate governance systems that promote ethical behavior within organizations.
- Assess an ethical issue through the application of several problem-solving models.
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