Course Description
Publication date: 7/1/2014.
This course is approved by the Texas State Board of Accountantcy and meets the four-hour ethics requirement.*
The course provides an overview of general ethics and the essential aspects of ethics as they relate to the accounting profession. Topics covered include ethical principles and values, ethical reasoning, ethical dilemmas, and a discussion (with case examples) of the core values of the accounting profession: Integrity, objectivity, and independence.
The course also provides an overview of the Texas Board of Public Accountancy’s Rules of Professional Conduct, which covers how the rules apply to all aspects of professional accounting, whether performed by CPAs in client practice, in industry, in education, or in government. This section also illustrates, using case examples, the enforcement procedures that the Texas State Board of Public Accountancy has undertaken in accordance with the Rules.
*Please consult the Texas State Board of Accountancy for specific requirements.
