ACCT 109 - Professional Ethics for Accountants

Institution:

American River College

Subject:

Description:

Prerequisite: ACCT 301 with a grade of "C" or better.Advisory: ACCT 107. Hours: 18 hours LEC This course provides a framework for ethics in the accounting profession. Topics include ethics of accountants, auditors, and organizations including ethical expectations, professional responsibilities, and ethical decision making. The course emphasizes the California Accountancy Act, including the impact of statutes, regulations, and cases on current practice situations. The provisions of the American Institute of Certifi ed Public Accountants (AICPA) Code of Professional Conduct are reviewed and examined through rulings and cases. High-profi le cases, including Enron, and other ethical lapses are evaluated. Codes of conduct from the Institute of Management Accountants and Institute of Internal Auditors are reviewed, evaluated, and compared to those of the AICPA.

Credits:

1.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.arc.losrios.edu/

Phone Number:

(916) 484-8011

Regional Accreditation:

Western Association of Schools and Colleges

Calendar System:

Semester

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