Recent SemestersSpring 2027, Fall 2026, Spring 2026Class Size35 studentsCredits3PrerequisiteBUS 150 with minimum grade of C Transfers ToCSUDescriptionThis course surveys ethical challenges faced by preparers and auditors of financial statements. Topics include ethical theory, the history of ethical thought, fiduciary responsibilities in the accounting profession, financial statement fraud and legal obligations. The course will also examine case studies of ethical decision making under pressure from superiors and different stakeholders. Back to Top | Print-Friendly Page (opens a new window) Facebook this Page (opens a new window) Tweet this Page (opens a new window) Add to Backpack (opens a new window) All catalogs © 2026 El Camino College. Powered by Modern Campus Catalog™ .