This course satisfies the Board of Accountancy’s Four-hour ethics requirement for all licensees of States with no specific requirement. It covers what ethics are and some of the different approaches to ethics. The course covers much of the AICPA Code of Ethics and many interpretations of the Code, particularly in the independence area.

Learning Objectives:

1. Define Ethics
2. State the requirements for independence
3. State the requirements for objectivity.
4. Identify governing rules and laws as they apply to Texas CPAs