Vermont Society of Certified Public Accountants
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Surgent's General Ethics: Meeting Your Texas Requirement
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-
Member Price:
$79.00
Non-Member Price:
$139.00
- Developer:
- SURGENT MCCOY SELF-STUDY CPE, LLC
- CPE Credits:
-
Regulatory Ethics: 4.00
- Fields of Study:
-
Regulatory Ethics
- Level:
- Basic
Professional conduct and ethical behavior are really the backbone of the entire accounting and auditing profession. These components form the foundation upon which our creditability with the general public is built, without which, there is no profession. Whether you are a practitioner in public accounting or business and industry, you must always act in accordance with the requirements that define professional conduct and ethical behavior. This course fulfills the Texas State Board of Public Accountancy (Board) requirement, pursuant to Board Rule 523.131, that every licensee must complete a 4-hour ethics course approved by the Board. In addition, licensees must complete this 4-hour ethics course on a 2-year cycle (i.e., every other year). The course provides a foundational understanding of ethics and ethical behavior; an overview of the core principles of professional conduct - integrity, objectivity, and independence; and a review of the Board's Rules of Professional Conduct. This course also includes several case studies that help you apply the concepts covered in the course. The overall objective of this course is to contribute directly to your professional competence as a Texas CPA.
Objective
- Be familiar with the general nature of ethics and why ethics are critical to the accounting profession
- Review basic approaches to ethical behavior and frameworks for ethical decision-making
- Understand the core principles of professional conduct – integrity, objectivity, and independence
- Understand the Texas Board’s Rules of Professional Conduct
Highlights
- Ethics and ethical behavior
- The core principles of professional conduct – integrity, objectivity, and independence
- The AICPA Code of Professional Conduct, including recent changes to it
- The Board’s Rules of Professional Conduct
Designed For
CPAs desiring to satisfy the general professional ethics requirement in Texas
Prerequisite
None
Advanced Preparation
None