Recent SemestersSpring 2027, Winter 2027, Fall 2026, Summer 2026, Spring 2026Class SizeNot publishedCredits5PrerequisiteACCT D001A or ACCT D01AH Transfers ToCSUDescriptionThe course explores the study of professional ethics for accounting from a business perspective in the context of financial statement fraud and similar business fraud. Topics include the nature of accounting, ethical behavior in accounting, regulatory licensing, ethical theory, rules of the code of conduct, ethics of tax accounting, and ethics of the auditing function. 