Transfers ToCSUDescriptionThis course provides an introduction to ethical reasoning, integrity, objectivity, independence, core values, and professional issues in accounting. Emphasis is placed on the importance of ethics in tax preparation, managerial accounting, and attest services. This course explores various models of accounting ethics through today's professional requirements of the American Institute of Certified Professional Accountant's (AICPA) Code of Professional Conduct, the State Board of Accountancy, Internal Revenue Service Circular No. 230, and other regulatory agencies. This course is intended for students majoring in Accounting, Certified Public Accountant (CPA) licensees, CPA exam applicants, Enrolled Agents, and other tax return preparers. Note: Students interested in earning Enrolled Agent, Enrolled Retirement Plan Agent, or Registered Tax Return Preparer continuing education credits with the Internal Revenue Service, must take Accounting 119 with San Diego City College. 