This course covers advanced topics in the business law and tax environment for students pursuing a
career in public accounting. Concepts covered include business ethics; business law; the Uniform Commercial
Code; and federal income, estate, and gift taxation. Students analyze accounting information and make
recommendations orally and in writing. Topics include the American Institute of Certified Public Accountants
Code of Professional Conduct, ethics and responsibilities in tax practice, legal responsibilities and
liabilities, agency and contracts, debtor-creditor relationships, the federal government's regulation of
business, and the federal taxation of individuals, corporations, S corporations, partnerships, fiduciaries,
estates and gifts.