Course Description:

This course surveys professional ethics for the accounting profession in the context of ethical theory, the history of ethical thought, the nature of accounting, tax and auditing fiduciary responsibilities, the rules of accounting codes of conduct, financial statement representations and fraud, and the theoretical and practical application of ethical principles to business situations. Topics include ethical standards specific to the accounting profession, an examination of the balance between the competing interests of the accountant's roles as management consultant and reporter of financial information to third parties, and the interests of businesses, government and professional regulatory agencies and the public. Field trips may be required. Recommended Prep: BUS R001. Transfer credit: CSU; UC.

Meets General Ed Areas:

Course Corequisites:

NONE

Recommended Prep:

BUS R001.

Field trips

may be required.

Section Information as of 29-JUN-2026 04:06:35 PM

• CRN: 32430
• Instructor: Cates, Sophie
• Section Corequisites: NONE
• Oxnard College Map
• Delivery Mode: This is a fully online class without pre-scheduled meetings.
• Course Materials: Oxnard College Bookstore

Meeting Time and Location

Critical Dates for this Course