3 credits
Spring 2025 Lecture
This course is designed to introduce students to the foundational elements underlying ethics and ethical behavior, with an emphasis on ethical issues facing professional accountants. The course will provide students with a framework of ethical reasoning, professional values and attitudes for exercising professional skepticism, and other behavior that is in the best interest of the public and accounting profession. The course will also review the core values of integrity, objectivity, and independence as well as rules of professional conduct. This course uses real-world case studies and practical hands-on applications in order to enhance the student's ability to recognize ethical dilemmas and overcome them with sound ethical decision-making. Illinois Board of Examiners ethics course required to apply for taking the Uniform CPA Examination.
Learning Outcomes1Summarize the importance of ethics and ethical reasoning to professional accountants through explaining various ethical models.
2Paraphrase and implement the core values of integrity, objectivity and independence, the backbone of the accounting profession.
3Implement the rules of professional conduct included in the AICPA Code of Professional Conduct and TSBPA ethics rules to various case studies from a CPA Exam perspective.
4Identify situations that might be unethical or a violation of professional standards, perform research and consultations as appropriate, and determine the appropriate action.
5Recognize potentially unethical behavior of clients and determine the impact on the services being performed.
Restrictions
Attachments
made by Purdue students.