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ACCT 451 - Accounting Ethics and Institutions

3 Credits
An in-depth study of the technical and behavioral ethical standards existing for professional accountants in all fields, and of the political and regulatory institutions that affect the practice of professional accounting including the SEC, IRS, FASB, AICPA and state authorities. Prepares students for dealing successfully with ethical issues throughout their careers.Prerequisites: Nine semester hours upper division accounting Junior or senior standing or COB Undergraduate Director permission

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