Rules of Professional Conduct

Chapter 501 of Title 22, Part 22 of the Texas Administrative Code outlines the __ established by the Texas State Board of Public Accountancy.

Rules of Professional Conduct

The main purpose of the Rules of Professional Conduct is to uphold the __ of the accounting profession in Texas.

integrity

Subchapter A focuses on General Provisions, emphasizing the importance of __, objectivity, and independence.

integrity

CPAs must adhere to established professional standards including __, accounting principles, and other relevant guidelines.

generally accepted auditing standards (GAAS)

One responsibility of CPAs to their clients is maintaining __ in all professional engagements.

independence

Integrity and objectivity involves ensuring honesty and fairness without __.

conflicts of interest

CPAs are required to provide services with due professional care and __.

diligence

Under Responsibilities to Clients, CPAs must protect client __ unless disclosure is authorized or legally mandated.

information

CPAs must act in a manner that serves the __, avoiding actions that may discredit the profession.

public interest

Advertising by CPAs must be __ and not misleading.

truthful

Subchapter E focuses on CPAs' obligations towards the profession and the __.

regulatory board

CPAs are obligated to respond timely and accurately to __ from the board.

inquiries

Cooperation with investigations related to professional conduct is a responsibility under __.

Responsibilities to the Board/Profession

CPAs must inform the board of any known __ of professional standards by oneself or others.

violations