ACCT 4380. ETHICS IN ACCOUNTING. 3 Hours.
This course is intended to introduce students to ethical reasoning, integrity, objectivity, independence, professionalism and other core values. The course incorporates the essentials of professional responsibilities, including elements of trust and communications with clients and other professionals. Both ethical principles and rules are considered. This course is intended to satisfy conditions of the Texas State Board of Public Accountancy that require candidates for the CPA Exam to have completed an approved ethics course. Accounting majors may take this course as a business elective, but may not count this course as an accounting elective nor include it in the calculation of their accounting GPA. Prerequisite: ACCT 3312 with a grade of C or higher.