Table of Contents
Chapter 1 - Ethics and
Professional Conduct for Texas CPAs - Section 1
The Relationship of Morals and
Ethics
Illustrative Examples of Ethics
Why Should We Study Professional
Ethics?
Ethical Core Foundations for
CPAs
Other Ethical Foundations of the
CPA Profession
Case Studies Ethical Reasoning
Preventative Measures to Avoid
Ethical Violations
Case Studies of Notable Ethical
Lapses
Bernard Madoff Investment
Securities Auditor
Case
Studies of Other Ethical Lapses
The
Company with Excess Reserves
The
Company with Undisclosed/Unrecorded Contingencies
The
Texas State Board of Public Accountancy Rules of Professional Conduct
501.51 Preamble and General
Principles
501.53 Applicability of Rules
of Professional Conduct
501.61 Accounting Principles
501.62 Other Professional
Standards
501.71 Receipt of Commission,
Compensation or Other Benefit
501.73
Integrity and Objectivity
501.75 Confidential Client
Communication
501.76 Records and Work Papers
501.77 Acting through Others
501.78 Withdrawal or
Resignation
Responsibilities to the Public
501.80 Practice of Public
Accountancy
501.81 Firm License
Requirements
Responsibilities to the
Board/Profession
501.94 Mandatory Continuing
Professional Education