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ACC 675

Ethics and Professional Responsibility in Accounting

Catalog2026-2027
Credits3 units
LevelGraduate
Average gradeA-
Standard

Overview

Description

Topics that will be covered in this course include ethical theory and decision making, ethical behavior in accounting, rules and principles of the code of conduct and ethical decision making in various accounting topics. Students may attempt this course not more than twice.

Requirements

Prerequisites

  • with a “C” or better
  • permission by the MAcc program director
ACC 402ACC 602
Original catalog text

Prerequisites

ACC 402 or ACC 602 with a “C” or better or permission by the MAcc program director.

Units

Lecture3

Learning Outcomes

  • explain the function of ethics and professional responsibility in accounting.
  • utilize ethical decision-making processes.
  • apply AICPA standards and IRS rules regarding ethical dilemmas faced by CPAs in practice.
  • utilize the AICPA code of Professional Conduct as well as foundational ethical theory as an approach for identifying and analyzing ethical issues.