ACCT 301 Accounting Ethics I – Self-Paced Course

Please note:

The Florida Board of Accountancy counts this course for 1 credit hour.
The Texas State Board of Accountancy does not recognize this course in fulfilling their Ethics requirement. Instead, Texas CPAs should take ACCT 303 Accounting Ethics – Texas.
The Massachusetts Board of Public Accountancy does not recognize any ethics courses as counting towards their Accounting requirements. The course does count as 3 general education credit hours.
All other state boards recognize this course as 3-credit hours towards the Accounting and/or Ethics requirements.

Accounting Ethics I is designed to foster an in-depth understanding of business ethics, specifically tailored around the accounting profession. The course dissects the fundamentals of ethical reasoning, the underpinnings of cognitive processes involved, and the practices of ethical decision making, all within the backdrop of their implications on corporate governance. As students traverse through the overarching meaning and significance of ethics, they delve into the multi-faceted nature of moral reasoning and uncover how it is crucial in making sound ethical decisions in accounting practices.

As the course progresses, it equips students with various tools and techniques crucial for analyzing ethical dilemmas within the accounting sphere. The curriculum is structured to enhance students’ ability to identify relevant stakeholders and issues, and to methodically process ethical decision-making. Additionally, the impact of ethics on corporate governance and the overarching influence on the accounting profession are explored thoroughly. Students will also gain insights into the legal liabilities accountants face and how these issues intersect with professional ethics. Overall, the course aims to fortify students’ competence in maintaining high ethical standards in their professional practices while addressing the needs of organizations and effectively managing accounting information for varied users.