ACCT 460 - Accountants’ Professional Responsibilities and Ethics
(3 units)
Prerequisites: ACCT 300B with a grade of “C” or better, I S 301. Instructor Consent. ACCT majors only. Exclude Freshmen. A case based course that examines different theories of the accountant’s professional responsibilities and ethics. Accountants’ ethical reasoning is examined along with the legal and regulatory obligations.