Law and Professional Responsibility for Accountants

Office: SCI 313; Telephone Messages: 338-7476; E-mail: rdaniels@sfsu.edu

Office Hours: Main Campus Mon. 3:25 - 5:30 and Wed. 3:25 – 4:50; DTC 6:00 to 6:30 before class Wed.

Required Materials: Cheeseman, Business Law (Prentice-Hall, 4th ed.), The Securities Lawyer's Deskbook, online, and Course Reader (avail. @ 10//25)

Course Objective: This course provides an overview of the laws governing contracts, sales, and forms of doing business. The emphasis is on those issues which are most relevant to accounting practice and to professional examinations. The course also provides an in-depth examination of accountants' professional and ethical responsibilities under the AICPA Code of Conduct, IRS Circular 230, and the 1933 and 1934 Securities Acts.

The Internet is a learning tool in this course. You must have access through a personal or a school account. The course outline updates and the detailed lecture notes for each class will be posted periodically to the web site at http://online.sfsu.edu/~rdaniels. If you have questions, please contact me by e-mail at rdaniels@sfsu.edu.

Course Prerequisite: 800-level standing.

Grade Requirements:

• Reports .................     20%
• Midterm Exam .....      30%
• Final Paper ..........      40%
• Class Participation ..   10%

revision date 9/7/00