Credits: 3 Class: 3 Lab: 0 Prerequisite(s): ACC 3301; ACC 3304; & enrollment in, or completion of, BA 3300. This course is designed to satisfy the ethics requirement of the Texas State Board of Public Accountancy for eligibility to take the CPA exam. Provides the foundation, rationale, methodology and practice in ethical reasoning as these are applied in the accounting profession. Covers core ethical values related to business and accounting practice including issues of integrity, objectivity and independence. Builds upon the six-week ethics component in BA 3300.