A CPA is challenged in today’s work world to not only serve his/her client or employer but also to protect the public interest by ensuring that there is
transparency in financial reporting or there is fair administration of the tax
laws.  In balancing the two interests, a CPA may find him or herself in an ethical dilemma. This course covers not only basic ethical frameworks, but also specific rules governing CPA practice and responsibilities. It concludes with a section on how a CPA can put his or her ethics into action

COURSE OBJECTIVES 

1. To educate licensees in ethics of
   professional accounting as Texas CPAs.

2. To convey the intent of the Rules
   of Professional Conduct in the performance of professional accounting
   services/work, not to adhere to the mere technical compliance of such
   rules.

3. To assist the Texas CPA in
   applying ethical judgment in interpreting the rules and determining public
   interest.   Public interest should
   be placed ahead of self-interest, even if it means a loss of job or
   client.

4. To review and discuss the Rules of
   Professional Conduct and their implications for persons in a variety of
   practices, including: