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Dec 11, 2024
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BL 6225 - Legal and Ethical Environment of Business for Accountants
Credits: 2
Provides an in-depth study of the Texas State Board of Public Accounting’s Rules of Professional Conduct and the Code of Professional Conduct promulgated by the American Institute of Public Accountants. A concrete understanding of these rules of ethics is necessary for both the practice of public accounting and, prior to that, success on the CPA exam. Also discusses related legal issues, including accounting malpractice and liability to third parties such as the creditors or investors of the accounting client.
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