ACCT6634 · Accounting

Ethics and Professionalism in Accounting

Carroll School of Management

The professional role of the Certified Public Accountant is to protect the investing public, yet the CPA's profit is dependent on controlling costs and managing a portfolio of satisfied corporate clients. These realities lead to a conflict of interest that is at the heart of this course. This course will focus on the nature of professions and professionalism. Specific attention will be paid to the AICPA's code of ethics, economic and regulatory factors affecting the public accounting profession, and various aspects of the current accounting environment.