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Essay / Research Paper Abstract
5 pages. This paper answers some questions regarding the accounting standards and ethics that must be adhered to within the State of Texas. Ethics plays a huge role in the procedure of any accounting system and it is the same within the State of Texas. This paper will include topics such as code violations, the accounting work product, and accountant/client privilege. Bibliography lists 4 sources.
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5 pages (~225 words per page)
File: D0_JAtxacct.rtf
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role in the procedure of any accounting system and it is the same within the State of Texas. This paper will include topics such as code violations, the accounting
work product, and accountant/client privilege. GOVERNMENT ACCOUNTING STANDARDS BOARD In a meeting held in January of 2002, the Texas State Board of Public Accountancy voted and approved a rule
on accounting independence. The rule will not go into effect until the next meeting of the Texas State Board of Public Accountancy. It will have to go through
a formal approval at that time. This new rule "requires Texas CPAs to comply with national independence standards when practicing in Texas. It replaces the previous independence rule, which
set out standards specific to Texas CPAs only" (TSCPA 2002, PG). Texas does not specifically provide for accountant client privilege. However,
according to the Texas State Boards rule 501.53 it "makes it clear which Rules of Professional Conduct apply to CPAs in the Client Practice of Public Accounting and which rules
also apply to CPAs working in industry, government and academia" (TSCPA 2002, PG). In other words, while not a specifically defined rule, accountants working in the State of Texas
are still held responsible for conduct as set out by the Government Accounting Standards Board. It is in the best interest
of the accountant to keep a clients accounting information private; however, the information may be seized or subpoenaed by a governing body if it is deemed to be necessary in
a court of law. The importance of upholding accounting standards cannot be stressed enough. It is on a level with legal decisions or production decisions in determining how
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