||Field Of Study
||Author or Speaker:
|| 4 Credits
|Interactive Self Study
This course satisfies the Texas State Board of Accountancy four-hour ethics course requirement for all licensees.
This course deals with the effort of the Board to have CPAs taught to achieve and maintain the highest standards of ethical conduct. These deal with the areas of ethical principles and values, ethical reasoning and dilemmas. Cases covering these areas are covered.
It also explains the issues, developments, and problems addressed by the Texas State Board of Public Accountancy Code of Ethics and Cases dealing with Ethical Problems are included.
1. A Broad View of Ethics
2. Accountants View of Ethics
3. Rules of Professional Conduct
4. Other Rules of Professional Conduct
- To explore the foundations and philosophies of ethics
- To address ethics within the accounting profession
- To discuss emerging issues and problems in the profession.
- To describe new definitions of terms.
- To examine new and/or changed sections of the professional code of conduct.