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3277. Law and Ethics for Professional Accountants

3.00 credits

Prerequisites: BLAW 3175 or BADM 3720; open only to business majors of junior or higher status.

Grading Basis: Graded

Explores the legal and professional liability of accountants and ethical decision making in commercial transactions. The legal and ethical framework of commercial transactions is explored through consideration of the law of contract formation, contract performance and breach, bankruptcy law, and the Uniform Commercial Code. Ethical reasoning, integrity, objectivity, independence and other core values as defined by the pertinent accounting institutions are presented. Open to all business students and required for accounting majors.