CPAs must balance serving clients and protecting public interest, often facing ethical dilemmas. This course covers ethical frameworks, Texas Rules of Professional Conduct, and AICPA Code of Conduct, illustrated with real-life case studies.

• to educate licensees in ethics of professional accounting as Texas CPAs
• 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
• 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
• to review and discuss the Rules of Professional Conduct and their implications for persons in a variety of practices