Course number: ETH8905
This course discusses the ethical concepts surrounding businesses, accountants, auditors, and tax professionals. Presented within the text are ethical surveys and statistics regarding misconduct in the workplace, corporate fraud, and tax fraud. Many of the principles and rules set forth for the accounting profession, along with the penalties for violating these rules, are provided. Also found throughout the text are court rulings in regards to: whistleblower retaliation, auditor violations, corporate fraud, and tax fraud. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.
Note: Course meets the ethics requirement for the following states: AK, AL, AR*, CA**, CO, CT, DC, HI, ID, IA, IL, IN, KS, KY, MA, MD, ME, MI, MN, MO, MT, NC, ND, NE, NH, NM, NV, OK, PA, RI, VT, WI, WV, and WV. (*AR requires 1 hour of state-specific; **CA also requires a state-approved course once every 6 years; this course does not meet that requirement). If there is any doubt as to acceptability for your specific requirements, please check with your State Board.
NASBA field of study: Behavioral Ethics Course credit: 4 hours