PROFESSIONAL ETHICS (2 Credits)

Learning Outcomes:

On successful completion of this course, student will be able to: Describe the concept of business ethics and professional ethics for accountans; Identify issues related to individual and organization ethics; Identify ethical dillema and behaviour of professional accountants; Describe the concept of ethics for various roles of accountant.

Topics:

1. Ethics and Professional Ethics;
2. Theories of Ethics;
3. Ethical decision making & stakeholders impact analysis;
4. Accounting and ethical environment;
5. Code of ethics for Professional Accountants Part 1 : General Applications;
6. Code of ethics for Professional Accountants Part 2 : in Public Practice (210 – 250);
7. Ethical dillema Case Study and discussion : Professional accountants in Public Practice Part 1;
8. Code of ethics for Professional Accountants Part 2 : in Public Practice (260 – 291);
9. Ethical dillema Case Study and discussion : Professional accountants in Public Practice Part 2;
10. Code of ethics for Professional Accountants Part 3 : in Business;
11. Ethical dillema Case Study and discussion : Professional Accountants in business;
12. Other related Code of ethics : Internal Auditor;
13. Other related Code of ethics : State Auditor Code of Ethics