Project description

This course focuses on ethics related to the accounting for and reporting of financial statements and related financial information, and touches on the ethics of tax preparers. It is taught within the context of the American Institute of Certified Public Accountants (AICPA), as well as broader ethical concepts. This course fulfills the accounting ethics education requirement of the California Board of Accountancy, needed for a California CPA license. The course covers (i) theories and rules and (ii) the application of these theories and rules to case studies drawn from real life. Students are taught not only to identify the risks of fraud, but also how an organization�s culture and structure might be altered to reduce the risks.

Project aims

Project outcome