Western Governors University 3 credits Accounting
Ethics for Accountants examines standards of professional conduct and business practices required for accounting professionals. This course will discuss the necessity of applying ethical principles in the application of accounting principles, tax preparation, and attest services to clients. Moreover, the learner will explore how to apply ethical reasoning, various cognitive processes, professional skepticism and ethical decision-making related to situations involving corporate governance and moral dilemmas. Finally, this course will include discussions of the American Institute of Certified Public Accountants' (AICPA) Statements on Standards for Tax Services and the Institute of Management Accountants' (IMA) Statement of Ethical Professional Practices.
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