ACCT 302 Accounting Ethics II – 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 II is structured as an advanced extension of Accounting Ethics I, delving deeper into the complexities of ethics within the accounting profession. This course shifts its focus towards critical issues such as fraud detection and prevention in financial accounting, understanding the legal and professional obligations of auditors, exploring the fine line between lawful earnings management and its potential misuse, and fostering ethical leadership within the accounting realm. Through a detailed examination of these topics, students will gain a nuanced understanding of auditor responsibilities especially in relation to detecting fraud in financial statements, alongside a comprehensive grasp of the legal and ethical frameworks that govern their profession.

The objectives of this course are designed to build upon the foundational ethical competencies developed in Accounting Ethics I, guiding students through the intricacies of ethical decision-making and leadership in accounting. Participants will learn to discern and manage the ethical dimensions of earnings management, understand and fulfill their legal and regulatory responsibilities as auditors, and embody ethical leadership principles in their practices. By the end of the course, students are expected to not only understand the technical demands of their profession but also how to apply ethical principles and accounting knowledge to meet the needs of organizations, safeguarding and presenting financial information responsibly for the benefit of internal and external stakeholders.