ACC 4130 - Professional Responsibilities and Legal Issues

3 cr

Study, discussion and research addressing critical professional responsibilities and oversight in the accounting environment. Readings and case studies focus on the professional and legal issues confronting accountants and public accounting firms. Participants explore issues in ethics, fraud, auditor liability, corporate governance, illegal acts and government regulation using professional standards, corporate law, court rulings and SEC mandates and publications. Coverage also includes fundamental contractual obligations and legal concerns relevant for practicing accountants.
Prerequisite: ACC 3212
Spring, even years