Accounting Ethics

This course introduces the American Institute of CPAs (AICPA) Code of Professional Conduct and the state adoption and enforcement of the Accountancy code.

Learning activities include discussions of both the Code's conceptual framework and the necessity for ethical behaviors and actions in tax preparation, managerial accounting, and attest services.

Throughout the course, the class will analyze actual accounting cases where professional accountants have failed to uphold the moral and ethical Code.

The subsequent social and economic damages of unethical behavior will also be examined.

Material will be presented to emphasize the CPA's obligation to be independent in both fact and appearance when dealing with clients, tax entities and the public.

Format: This course is offered in an online asynchronous format.

There are no set meeting times, however, students follow a weekly schedule and there will be deadlines to meet in terms of course requirements.

This course cannot be completed at an accelerated rate.

UCSD Extended Studies operates in Pacific Standard Time and therefore any deadline is considered 11:59 p.m.

Pacific Standard Time.

Note: Free material from the CA Department, State Board of Accountancy and the AICPA (American Institute of CPAs) will be used for this course.

For information regarding this course, please contact AcctgTaxProgram@ucsd.edu.