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Course Descriptions for ACNT 2373

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ACNT 2373 (3 Credit Hours)
Offered at MVC

Role of the Expert, Expert Testimony and the Expert Report
This is a Local Need Course.
Prerequisite: ACNT 1373 or ACNT 2303 and ACNT 1305 or ACNT 1375.
Course Description: Forensic accountants serve a variety of clients in a variety of roles. This course will explore these different roles whether as a consultant or expert, working for the plaintiff, defense or a regulator. In addition, the course will address issues confronted by the expert in developing and issuing an expert report. Other topics include the preparation and presentation methods needed to effective present both direct testimony and cross-examination and to enable the expert to withstand challenges from opposing counsel. This course is for students who possess a Bachelor’s degree and is part of the Certificate in Professional Accountancy. It may qualify as an accounting business-related course for the uniform Texas CPA exam. (3 Lec.)

Academic Courses
Designated by the Texas Higher Education Coordinating Board for transfer among community colleges and state public four year colleges and universities as freshman and sophomore general education courses.

WECM Courses
Designated by the Texas Higher Education Coordinating Board as workforce education (technical) courses offered for credit and CEUs (Continuing Education Units). While these courses are designed to transfer among state community colleges, they are not designed to automatically transfer to public four-year colleges and universities.

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