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This course covers the AICPA Code of Professional Conduct. Students will discuss the conceptual framework and the necessity of ethics in the application of accounting principles, tax preparation 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. Students successfully completing this Accounting Ethics course will earn 4.0 quarter units which are eligible to be used towards the CA Board of Accountancy's Ethic Study educational requirement for licensure.

Format: This course is offered in an online asynchronous format. There are no set meeting times, however, students follow a weekly schedule and there will be deadlines to meet in terms of course requirements. This course cannot be completed at an accelerated rate. UCSD Extended Studies operates in Pacific Standard Time and therefore any deadline is considered 11:59 p.m. Pacific Standard Time. 

Note: Free material from the AICPA (American Institute of CPAs) and California Board of Accountancy Regulations will be used for this course. For information regarding this course, please contact AcctgTaxProgram@ucsd.eduRequired prerequisite: Advanced Accounting

 

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

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