Recent SemestersFall 2026, Summer 2026, Spring 2026, Fall 2025, Spring 2025Class Size1–45 studentsCredits3PrerequisiteACCT M01 or ACCT M110 Transfers ToCSUDescriptionExplores ethics in the accounting profession. Emphasizes theories of ethics and their applications, the California State Board of Accountancy’s rules of ethics, the American Institute of Certificated Public Accountants' (AICPA) Code of Professional Conduct, the Public Company Accounting Oversight Board's (PCAOB) ethics standards, implications of the Sarbanes-Oxley Act, and ethical requirements of the Securities and Exchange Commission. Uses case studies to develop students' ability to recognize, analyze, and resolve ethical challenges faced by accounting professionals, as well as their skill in effectively communicating and defending their ethical decision-making. 