ACCM 5000 - Accounting Ethics, Professionalism, and Leadership

Credits: 3

Prerequisite(s): Master’s Standing

Description: This graduate-level course provides the ethical grounding professional accountants need to identify ethical issues that they might face and to respond effectively to them. The foundational construct is from Giving Voice to Values modeling. Students will evaluate dilemmas utilizing the major theoretical ethical reasoning models and the ethical principles included in the codes of ethics disseminated and enforced by the major accounting organizations, with emphasis on the AICPA Code of Professional Conduct. Completion of this course qualifies a student for the accounting ethics course requirement for CPA licensure in Colorado per the Colorado Board of Accountancy, effective July 1, 2015.