Recent SemestersSpring 2027, Fall 2026, Summer 2026, Spring 2026, Fall 2025Class Size36–45 studentsCredits4PrerequisiteACCT 1B or 1BH Transfers ToNot transferableDescriptionThis course will introduce students to ethical and professional issues encountered by those practicing in the accounting field. Study of ethical framework includes the American Institute of Certified Public Accountants (AICPA) Code of Professional Ethics, audit responsibilities and accounting fraud, legal and regulatory obligations, corporate governance, and internal financial reporting. 