ACNT 1340 - Accounting and Business Ethics

Credit Hours: 3
Contact Hours - Lecture: 3
Ethical standards and behaviors, codes of professional conduct, and the impact of unethical behavior on an individual, business, and society. We will discuss the fundamental ethical issues of business and society, the roles and responsibilities of accounting and auditing professionals, ethical behavior by management, and legal and professional guidelines that address the ethical concerns of society. This course meets the qualifying educational credit required for the CPA examination and is part of the Accounting Advanced Technical Certificate (ATC). This course is for students who possess a Bachelor’s degree.
Prerequisite: Enrollment in Professional Accountancy ATC (C4_ACC4), department approval required.
Student Learning Outcomes
1 - Identify ethical versus unethical situations. 2 - Analyze the ethics of an action. 3 - Determine action in dealing with unethical situations. 4 - Identify the impact of unethical decisions and behaviors on business. 5 - Apply the Texas State Board of Public Accountancy and AICPA Professional Code of Conduct as it relates to ethical tenets such as independence, integrity and objectivity to the real world situations of accountants. 6 - Discuss the Sarbanes-Oxley Act of 2002 and how it impacts CPA firms and public corporations.