Description:
This is an ethics course for Texas CPAs covering standards of professional conduct and business practices adhered to in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients, and other members of their profession. It provides a background on ethical principles and values, ethical codes and requirements included in the AICPA Code of Professional Conduct, and a focus on the Texas State Board of Public Accountancy Rules of Professional Conduct. The rules will be supplemented with case studies. The intention is to provide you with precise text from the Board, along with supplemental information to help understand real-life situations or nuances.

Delivery Method: Interactive Online Self Study

Level:

Prerequisites: None

Advanced Preparation: None

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Author: Delta Publishing

Category: Ethics

Field of Study: Regulatory Ethics

Passing Score: 70%

Publication Date: 05/21/2020

Technical Details:

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Objectives:
Section 1:     Ethics Defined
1.      Recognize ethical reasoning used by accountants.

Section 2:     AICPA Code of Professional Conduct
1. Identify the different principles and rules of the AICPA Code of Professional Conduct.
2. Identify independence and objectivity issues.
3. Recognize ethics standards and violations.

Section 3:     Texas Rules of Professional Conduct
1. Recognize the Texas State Board of Public Accountancy Rules of Professional Conduct.
2. Identify licensing and disciplinary mechanisms for Texas CPAs.

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NASBA: Yes

QAS: Yes

CPA: Suitable for all CPAs

IRS: No IRS credit for Enrolled Agents.