Recent SemestersSpring 2026, Spring 2025, Spring 2024, Spring 2023, Spring 2022Class Size35 studentsCredits3PrerequisiteACCT 101 Transfers ToCSUDescriptionThis course is an introduction to professional ethics in accounting and business environments. The course covers principles and core philosophies of ethics by examining accountants’ roles in different aspects of the accounting profession such as auditing, management, and taxation. It prepares students to develop their framework for making ethical decisions in the profession by learning how to ask questions and analyze ethical issues encountered in the accounting field. This course is designed for students pursuing an accounting certificate or degree, and for students looking to satisfy the accounting ethics requirement for the CPA exams. 