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Ethics for Professional
Accountants is a 3 credit hour course that focuses on ethical
reasoning, integrity, objectivity, independence and other core
values as defined by the American Institute of Certified Public
Accountants are presented 3 hours of accounting ethics credit by the
Texas State Board of Public Accountancy are required to sit for the
CPA exam. Currently this is the only online ethics course that has
been approved by the board.
Course Objectives:
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Compare and contrast
four different ethical philosophies (Aristotle, Utilitarian,
Nietzche, Kant) and apply them to daily life.
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Apply
the Texas State Board of Public Accountancy and AICPA
Professional Code of Conduct as it relates to ethical tenets
such as independence, integrity and objectivity to the
real-world situations of accountants.
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Given the Sarbanes-Oxley Act of 2002, judge
how well it is being implemented by CPA firms and public
corporations.
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