Ethics in Accounting
and Related Financial Professions

X 423.422 ; REG.# S4109U
UCLA: 118 Haines Hall
Thursday, 6:30 - 9:30 PM
September 28, 2006
UCLA: 3134 Rofle Hall
Thursdays, 6:30 - 9:30 PM
October 5 - November 2, 2006 ; 6 Meetings

Steven L. Jager, BA, CPA, Principal
Steven L. Jager, CPA, An Accountancy Corporation

The business scandals of recent years have highlighted the importance of ethical behavior in the accounting profession. This six-week course covers the elements necessary to make proper ethical decisions by first defining what ethics is and the questions that need to be asked in everyday business practices. Key ethical standards specific to the accounting profession are explored highlighting the unique role of the accountant both as the “Trusted Advisor” to his/her client, as well as the (often conflicting) role of “reporter” of financial information to the marketplace and to governmental agencies. We begin with a study of the earliest models of business ethics through today’s professional requirements of the AICPA Code of Professional Conduct, the State Board of Accountancy and other regulatory agencies.

Reading assignments (and those materials) will be handed out in class, and writing assignments will be based upon these readings and classroom lecture and presentations.

Students leave the seminar with a better overall understanding of the challenges of ethical business practices. All business and management certificate students enrolled in the Award in Accounting are required to attend and successfully complete this course to receive their certificate.