In this course, we will define ethics and provide you with reasons you should be encouraged to continue educating yourself with the goal of achieving the highest standards of ethical conduct as a CPA.
The course will then discuss ethical reasoning and its application to common dilemmas that you may experience.
Next, we will review the core values of the CPA profession (integrity, objectivity and independence).
The final chapter of this course will discuss the Texas Board’s Rules of Professional Conduct as they apply to all aspects of professional accounting work whether performed by CPAs in client practice, in industry, in education or in government. This chapter will also illustrate enforcement procedures which the TSBPA has taken to apply the Rules.