3.00 Credits
Prerequisite(s): Admission to Master of Accountancy Program. Covers professional ethics and ethical dilemmas faced by accountants and auditors. Uses case studies to present ethical dilemmas and violations of the AICPA's Code of Professional Conduct (Code), Generally Accepted Accounting Principles (GAAP),and Generally Accepted Auditing Standards (GAAS). Covers diagnosis of ethical dilemmas and violations of the Code, GAAP, and GAAS. Provides opportunity to work collaboratively to design, prescribe, and communicate effective safeguards and resolutions to ethical dilemmas and Code, GAAP, and GAAS violations.