ACCT 805 Accounting Ethics and Professional Responsibilities examines relevant theories and principles underpinning ethical conduct in the accounting profession. This course teaches students to recognize, analyze, and resolve ethical challenges in accounting practice to uphold professional responsibilities. This course emphasizes the practical applications of ethical theories to real-world scenarios in accounting, the AICPA’s Code of Professional Conduct, and relevant legislation and regulations. (Formerly ACCT 805 : Accounting Professional Ethics and Responsibilities)