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This course introduces the revised AICPA Code of Professional Conduct. Students will discuss the conceptual framework and the necessity of ethics in tax preparation, managerial accounting, and attest services. Throughout the course students will review actual cases where professional accountants have failed to uphold the moral and ethical code and subsequent social and economic damages. Students will learn what it means to be both independent in both fact and appearance.

Note: This 4.0 quarter unit course may be used to meet the CA Department, State Board of Accountancy (CBA) Ethics Study requirement for CPA licensure.  Free material from the CBA and the AICPA (American Institute of CPAs) will be used for this course. For information regarding this course, please contact AcctgTaxProgram@ucsd.edu.

 

Course Number: BUSA-40909
Credit: 4.00 unit(s)
Related Certificate Programs: Accounting

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