Cases on Accounting Professional Ethics and Financial Regulations

This course is a specialized course designed to further enhance students' theoretical knowledge and practical competence in accounting. Upon completion, students should be able to understand the meaning, theoretical foundations, and practical basis of accounting regulations and professional ethics; grasp the internal logic connecting accounting legal norms and professional ethics; become proficient in legal rules including basic civil juristic acts, contract law, property law, tax law, and settlement law; fully understand the content and function of professional ethics systems; and be able to identify theoretical grounds for addressing new legal issues arising in accounting and economic transactions.