ACCT 6335- Ethics for Professional AccountantsCourse InformationCourse Number/SectionACCT 6335Course TitleAccounting for Professional AccountantsTerm Fall 2016 (first 8-weeks)Professor Contact InformationProfessorAmy Troutman, CPAOffice Phone972-883-6719Email Address[email protected]Office LocationJSOM 4.419Course DescriptionEthical reasoning, integrity, objectivity, independence and other core values as defined by the American Institute of Certified Public Accountants are presented.Student Learning Objectives/OutcomesLearning Goals/ObjectivesLearning Outcome/Assessment Be able to applythe Texas State Board of Public Accountancy and AICPA Professional Code of Conduct as it relates to ethical tenets such as independence, integrity and objectivity to the real-world situations of accountants.1) Test questions of real-world situations where independence is impaired and integrityand objectivity is tested 2) Write ethical papers assessing personal analysis of ethical dilemmas Given the Sarbanes-Oxley Act of 2002, be able to judgehow well it is being implemented by CPA firms and public corporations.1) Test questions about certain parameters ofthe Act 2) Write ethical paper assessing personal analysis of ethical dilemmas Required Textbooks and Materials1.Ethics In Accounting: A Decision-Making Approach, Klein, Gordon, 1stedition,ISBN 987-1-118-92833-2 (Hard-copy available at bookstore or on Amazon) (EIA)2.The American Institute of Certified Public Accountants, Code of Professional Conduct (embedded in elearning) (COPC)3.The Texas State Board of Public Accountancy, Rules of Professional Conduct(embedded in elearning) (Rules)4.The Sarbanes-Oxley Act of 2002(embedded in elearning) (SOX)Textbooks and some other bookstore materials can be ordered online through Off-Campus Booksor the UT Dallas Bookstore. They are also available in stock at both bookstores.Course SyllabusPage 1
Grading System Two Tests (25% each)50%Two Papers (10% each)20%Two Discussion Boards (5% each)10%Book Analysis/Presentation 20%Total Points100%Tests:Each test will be comprised of approximately 40 multiple-choice questions of equal value. The examinations will NOT be cumulative. Per the requirements of the Texas State Board of Public Accountancy, this course requires two proctored examinations. Local students can now take their exams on-campus at the UTD Testing Center(no fee charge). Please see the UTD Testing Center Websitefor more information and check the hours of operation.