Ethics Training for Texas CPAs (TXDP)

Pre-requistes:

Knowledge Level:

Major Topics:

• Ethics and Ethical Reasoning
• AICPA Code of Professional Conduct
• Texas Rules of Professional Conduct

Learning Objectives:

• Identify the characteristics of ethics.
• Recognize ethical reasoning used by accountants.
• Differentiate between rulings and principles of the AICPA’ Code of Professional Conduct.
• Identify the six principles and list the eleven rules of the AICPA Code of Professional Conduct.
• Identify independence and objectivity issues using the threats and safeguards approach, a conceptual framework.
• Recognize ethics rulings on independence.
• Recognize the Texas State Board of Public Accountancy Rules of Professional Conduct.
• Identify licensing and disciplinary mechanisms for Texas CPAs.

Designed For: