Surgent's General Ethics: Meeting Your Texas Requirement

Overview

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.

Highlights

Principles and concepts which form the foundation of ethical behavior
The core principles of professional conduct -- integrity, objectivity, and independence
The AICPA Code of Professional Conduct
The Board’s Rules of Professional Conduct

Prerequisites

None

Designed For

All Texas CPAs engaged in the practice of public accounting

Objectives

Be familiar with the principles and concepts which form the foundation of ethical behavior
Review the core principles of professional conduct – integrity, objectivity, and independence
Understand the Texas Board’s Rules of Professional Conduct
Apply the Rules of Professional Conduct to challenging ethical situations