Unless otherwise indicated, a grade of C or higher is required for all prerequisite
Study of ethical issues and professional responsibilities in the accounting profession.
Topics will include the AICPA Code of Professional Conduct and Treasury Department
Circular 230. Students will use the case study method to analyze the ethics of decisions
made by individuals at real-world companies. This course meets the California Board
of Accountancy accounting ethics course requirement for CPA licensure. Accounting
Ethics includes topics tested on the Auditing and Attestation (AUD) and Regulation
(REG) sections of the CPA exam. This course is part of the CPA Exam Preparation Series,
which is intended to meet the education requirement to sit for the CPA exam.