A CPA's Guidebook for Ethical Behavior for Texas CPAs  

Upon successful completion of this course, the user should be able to:

• recall and convey the intent of the Rules of Professional Conduct in the performance of professional accounting services/work;

• demonstrate how to apply ethical judgment in interpreting the rules, and determine public interest which should be placed ahead of self-interest; and

• explain the Rules of Professional Conduct and their implications for persons in a variety of practice types, including: (a) CPAs in client practice of public accountancy who perform attest and nonattest services per Code Section 501.52; (b) CPAs employed in industry who provide internal accounting and auditing services; and (c) CPAs employed in education or in government accounting or auditing.