About this Course
Topics covered include:
Foundation of ethical thought and the ethical framework;
Ethical case studies;
Integrity, Objectivity, Independence, and Responsibility to the Public;
Responsibilities to the board and profession.
Upon completing this course, you should be able to:
To educate licensees in ethics of professional accounting as Texas CPAs;
To convey the intent of the Texas Rules of Professional Conduct and the AICPA Code of Professional Conduct in the performance of professional accounting services/work, not to adhere to the mere technical compliance of such rules;
To assist the Texas CPA in applying ethical judgment in interpreting the rules and determining public interest. Public interest should be placed ahead of self-interest, even if it means a loss of job or client;
To review and discuss the Texas Rules of Professional Conduct and their implications for persons in a variety of practices, including:
i. CPAs in client practice of public accountancy who perform attest and non-attest services. ii. CPAs employed in industry who provide internal accounting and auditing services. iii. CPAs employed in education or in government accounting or auditing.