Program Overview

Ethics in Accounting

The course covers the elements necessary to make proper ethical decisions by defining what ethics are and identifying the questions that need to be asked in everyday business practices.

Course Details

• Course Code: MGMT X 423.422
• Duration: As few as 11 weeks
• Units: 4.0
• Current Formats: Hybrid, Online
• Cost: Starting at $905.00

Course Description

The business scandals of recent years have highlighted the importance of ethical behavior in the accounting profession. This course explores key ethical standards specific to the accounting profession, highlighting the unique role of the accountant both as "trusted advisor" to his/her client and the (often conflicting) role of "reporter" of financial information to the marketplace and governmental agencies.

Prerequisites

• MGMT X 1A and MGMT X 1B Principles of Financial Accounting
• MGMT X 127 Federal Income Taxation
• Or consent of instructor

What You Can Learn

• Learn about the requirements of the AICPA Code of Professional Conduct, the State Board of Accountancy, and other regulatory agencies
• Gain a better overall understanding of the challenges of ethical business practices
• Explore key ethical standards specific to the accounting profession

Course Schedule

Spring 2026 Schedule

• Date: March 31 - June 9
• Time: Tuesday 6:30PM - 9:30PM PT
• Instructor: Roderick Fong
• Format: Hybrid
• Location: UCLA Extension Gayley Center in Westwood, Remote Classroom
• Fee: $905.00

Summer 2026 Schedule

• Date: June 22 - September 6
• Time: No set meeting times
• Instructor: David Reinus
• Format: Online
• Fee: $905.00

Course Requirements

• Book: ETHICS IN ACCOUNTING: A DECISION MAKING APPROACH by KLEIN, GORDON AND KUMAR, NEHA
• ISBN: (Not specified)
• Materials: Required
• Internet Access: Required

Programs This Course Applies To

• Accounting Certificate: Gain a thorough understanding of accounting standards and principles to prepare for the new core Certified Public Accountant (CPA) Examination.
• Advanced Accounting Specialization: Advance your career and prepare for the CPA exam with in-depth training in mergers, partnerships, consolidations, and more.