This course will introduce students to various legal issues interact with and impact business decision making. Topics include a majority of the legal principles tested within the REG section of the CPA exam: professional responsibility and fiduciary obligations, contract formation and performance, agency and third-party relationships, secured transactions, Uniform Commercial Code and sale of goods, negligence and professional malpractice, business entity format, formation and management. Other topics include intentional and negligent torts, the civil process of modern legal proceedings, overview of the U.S. Constitution, general civil and criminal liability. Historical and current legal cases will be addressed with an emphasis on developing skills in identifying, presenting, and discussing all sides of a legal argument.