Personal And Professional Ethics For Texas CPAs - Thomson Reuters
Personal and Professional Ethics for Texas CPAswritten byRaymond J. Clay, Jr., DBA, CPACourse InformationPrerequisiteNoneField of StudyRegulatory EthicsCPE Credit Hours4Author BiographyRaymond J. Clay, Jr., DBA, CPA, is Emeritus Professor of Accounting at theUniversity of North Texas. Prior to joining the faculty at North Texas, he spent threeyears as Director of Professional Development for Union Pacific Corporation. Dr.Clay received his Bachelors and Masters degrees from Northern Illinois Universityand his Doctorate degree from the University of Kentucky. He has held facultypositions with Indiana State University and Texas Tech University and spent time onthe audit staff of Price Waterhouse in their Chicago office. Dr. Clay has heldsignificant committee appointments with the American Accounting Association,American Institute of Certified Public Accountants, and the Institute of InternalAuditors. He is the author of five books, twelve continuing professional educationcourses, and numerous articles appearing in professional journals. Dr. Clay serves as aconsultant for several firms and has twice been named the Outstanding ContinuingEducation Discussion Leader by the AICPA and three times by the Texas Society ofCPAs. He also received the 1999 Leon Radde Educator of the Year Award from theInstitute of Internal Auditors, and was named Outstanding Accounting Educator bythe Texas Society of CPAs in October 2000.Course DescriptionThis course is approved by the TSBPA to meet the requirements for ethical training.An individual applying for certification must complete a board approved ethics courseno more than six months prior to submission of the application. Proof of completionThomson Reuters 2016 Page 1 of 86
of this course must be submitted with the application. Beginning on January 1, 2005,every licensee must take an ethics course that has been approved by the board, everytwo years. This course has been recently revised to include the most up-to-datechanges in the Rules of Professional Conduct issued by the Texas State Board ofPublic Accountancy. In addition, this course contains enhanced coverage of importantissues impacting the Rules of Professional Conduct as well as additionalimprovements in both form and content.Learning ObjectivesUpon successful completion of Personal and Professional Ethics for Texas CPAs, theuser should be able to: identify and discuss ways in which CPAs can go about achieving and maintaininghigh standards of ethical conduct, examine the concepts of ethics and ethical reasoning and demonstrate the impactthese concepts have on CPAs and the work they perform, present and discuss the core values of the profession integrity, objectivity, andindependence from both an ethical and rules-based point of view, emphasize the responsibilities of CPAs to maintain and honor the public's trust, clarify and demonstrate the manner in which the rules of professional conduct areintended to be applied by CPAs in a variety of professional situations, and discuss, through case analysis, the actions to be taken by CPAs when faced withethical dilemmas in their professional careers.Chapter 1. Ethics, Ethical Reasoning, and theCore Values of the Accounting ProfessionThere are really only two important points when it comes to ethics. The first is astandard to follow. The second is the will to follow it.John Maxwell, authorThomson Reuters 2016 Page 2 of 86
1 A. IntroductionWhy an ethics course?Effective January 1, 2005, every Texas licensee, unless granted retired or permanentdisability status or other exemption, must take a four-hour ethics course that has beenapproved by the Texas State Board of Public Accountancy (TSBPA) every two years.The course shall be designed to teach CPAs to achieve and maintain the higheststandards of ethical conduct through ethical reasoning. Along with coverage of thecore values of the profession – independence, integrity, and objectivity – the courseshall be designed to teach compliance with the spirit and intent of the board's Rules ofProfessional Conduct. Licensees shall report completion of the course on the annuallicense renewal at least every second year.By establishing rules of conduct, a profession assumes a self-discipline beyond therequirements of law. Some have criticized professional ethics as a means by whichmembers of a profession set up restrictive practices to preserve their livelihood andprotect their own interest.However, M. Baradell took exception to this notion in his 1969 publication, Ethicsand the Accountant, when making the following statement:The observance of professional ethics often involves theindividual practitioner in forbearance for the benefit of others.This is a fundamental distinction. No professional man isexpected to be so altruistic as to disregard the material rewards ofhis services, but he will deservedly forfeit the respect of hisfellow practitioners and of the public at large if he allows these totake on absolute priority over needs of his clients.Some Reasons for Studying EthicsThomson Reuters 2016 Page 3 of 86
Most of us fail to recognize the moral implications and moral consequences ofour decisions. We do not naturally know what is ethical, and because ethics are notinherited, we do not automatically know how to make ethical decisions. Even afteryears of parental guidance, we still can have some problems with the consequences ofour decisions. Thus, we have a responsibility to consider the moral implications andconsequences of our behavior prior to entering into that behavior. Specifically thepotential impact of our behavior on others who will be affected by that behavior.Ethics provide an essential foundation for business transactions. Our economicsystem is based on trust and honesty. Although many business transactions aregoverned by written contracts, the vast majority are made between parties who trusteach other. For example, we drop off clothing at a cleaners and all we get in return is areceipt with a number on it. We don't sign a contract with the cleaners or get a listingof the clothing we drop off. This is an example of the many transactions we enter intoon a daily basis that are based solely on our trust in the person or entity we are dealingwith.Ethics are necessary for interpersonal relationships. Friendships require integritybecause we do not like to associate with people who we cannot trust. Think of yourclosest friends, the people who you share some of your most intimate thoughts andconcerns. The people who would be there if you had a problem and comfort you inyour time of need. What do we know about these relationships? They are based ontrust in the person's actions and behavior. Without trust interpersonal relationshipsdeteriorate.Moral behavior includes both knowing what to do and deciding to do it. Everymoral or ethical decision we make is based on two variables (1) knowing what to do,and (2) deciding to do it. The first variable is not too difficult. In a majority of themoral or ethical dilemmas we face in our lives we know what to do. The criticalvariable in this equation is “deciding to do it.” When is it easiest to be ethical? Formost of us we have no problem being ethical when someone is watching. The criticaltest is what we do in these situations when no one is watching and we believe we havea good chance of getting away with the inappropriate behavior. Doing the right thingis not a “sometimes choice” it's an “every time choice” no matter what thecircumstances.Thomson Reuters 2016 Page 4 of 86
Our commitment to choose the right path is not fixed in childhood but continuesto develop (or weaken) throughout our life. When and from where do we acquireour foundational beliefs about ethics, morality, and values? Most of us acquire thesebeliefs in our formative years from parental guidance and religious teaching.However, once we reach the age of 21 our behavior is our responsibility. What didyou do with the foundational beliefs about ethics and morality when you reached theage of 21? Did you consider them a strong foundation for good behavior or did youdecide you had a better idea? Did you adopt a different set of ethical and moral beliefsand are those beliefs an improvement over your early guidance? Only you knowwhether your behavioral decisions are based on solid fundamental beliefs or moreself-serving desires.As service providers, we need to be aware of our responsibility to the public. Weare trusted to satisfy the expectations of third parties who avail themselves of ourservices and our employers who put faith in our abilities and our integrity. Peoplecome to us will little knowledge of what CPAs do and less knowledge of how we doit. Thus, when they ask us to perform an audit, review, or compilation or prepare theirtax return they have no real knowledge of what it takes to accomplish those tasks orwhat the finished product should look like. They are relying on us as CPAs to satisfyexpectations they are totally unfamiliar with. When we think about it, ourresponsibility is quite significant.We need to have a periodic reminder of the behavioral responsibilities that are apart of the landscape that is the accounting profession. How often do we as CPAsconsider the behavioral responsibilities we have as a result of our Code ofProfessional Conduct? Studies have shown that the number one reason accountingprofessionals give for violating the Code of Professional Conduct is, “I didn't knowyou couldn't do that.” We don't tend to read the Code of Professional Conduct veryoften because we just don't see the need to do so. However, ignorance is never a goodexcuse for violating the rules. Thus, the ethics course requirements for CPAs, whichare mandatory in over 30 jurisdictions, are designed to provide a periodic reminder toCPAs of their behavioral responsibilities.Case AnalysisPersonal Obligations vs. Professional ObligationsTeri Rogers, CPA, has been employed at Highland Financial as their controller for thepast ten months. She loves the Company and her position and finds it to be a greatdeal better than her previous position with a large public accounting firm. In thatposition she was frustrated by long hours and audit assignments where she had greatresponsibility and little authority.Thomson Reuters 2016 Page 5 of 86
During a recent review of Highlands loan portfolio Teri was disturbed to find that apowerful and high profile company, Bedford Industries, had loans that totaled almost24% of the portfolio. State law strictly prohibited any one company from having loansgreater than 25% of a financial institution's loan portfolio. When Teri pointed this outto Greg Pitman, Highland's president, he said his good friend Jim Wilson was CEOand the loans were solid as a rock! Teri had some concerns based on the fact that herhusband, Mitchell, was sales manager for one of Bedford Industries' divisions,Bedford Equipment. She knew from conversations with Mitchell that financiallythings were not good at Bedford Industries. Her husband was optimistic that thecompany would be on solid ground once the economy had an upswing. Also, he toldher if Highland approved their pending loan request it would be a big boost toBedford's economic situation.Teri reviewed the current Bedford loan application and concluded that, if granted, thenew loan would push Bedford's loan balance to 28% of Highland's loan portfolio.When she pointed this out to Greg Pitman he said that percentage stuff is just a roughguide for analysis purposes and it's never really considered by anyone but theauditors. He concluded by telling Teri as a CPA he was sure she could make thenumbers look good to keep the auditors from raising any issues.Teri discussed the matter with her husband and he said he was confident the loanwould help Buford Industries survive and help him keep his job. Also, if she didn'tmake sure the Highland's numbers pass the auditor's tests, they might both be lookingfor a job.What are Teri's professional obligations in this case?Thomson Reuters 2016 Page 6 of 86
Professionally, Teri has an obligation to maintain her integrity and objectivity and toperform her job in a manner which protects her employer, its shareholders, otherstakeholders, and the public. As a CPA, Teri has agreed to avoid misleading anyinterested parties as to her employer's financial viability of her. She is also obligatedto keep her employer from acting outside any legal requirements to which they aresubject.What are Teri's personal obligations in this case?Personally, Teri has an obligation to herself to act in a responsible and conscientiousmanner. She also has a personal obligation to support her family and attend to theirneeds. She has made a commitment to her family to care for and support them in anhonest and conscientious manner.Which obligations are more important the professional or thepersonal?The easiest answer to this question is that both obligations are equally important andby doing the right thing she would satisfy both obligations. This is normally the casein most situations.However, that might not be the conclusion drawn by all people who might findthemselves faced with the situation Teri now faces. If she holds to her professionalobligation of strict adherence to the laws of the state regarding loan percentages thenher company would be in violation of the law and subject to penalties, fines andnegative publicity that could drive them out of business. Also, her husband's jobappears to be tied to a further escalation of the loan percentage violations by HighlandFinancial. Thus, if the violations negatively affect both her and her husband'scompanies they could both lose their jobs.If she sees her personal obligations as the most important then she has the potential tobe charged with a violation of the law as well as her professional obligations. When aperson is faced with such a dilemma it's often hard to objectively assess the situationand decide on the best alternative. But when a case like this is analyzed by someonenot necessarily faced with such a dilemma it is easy to see that the greatest downsideoccurs when the professional obligations are ignored.Yes, both spouses could lose their jobs, but they won't lose their reputations, theirprofessional experience, or their dignity. Another job is easy to find; starting anothercareer with a stained reputation is much more difficult.Thomson Reuters 2016 Page 7 of 86
1 B. The Significance of Honesty,Moral Character, Trust, Ethics, andValuesA plaque is displayed at the entrance of the Vanderbilt University Student Centerwhich reads:Today I'm going to give you two examinations one in trigonometry and one inhonesty. I hope you will pass them both, but if you must fail one let it betrigonometry.Madison Sarratt, authorHonestyDo you consider yourself to be an honest person? Why?Thomson Reuters 2016 Page 8 of 86
When asked this question by a friend or colleague, most people respond in theaffirmative. We respond this way because we generally consider ourselves to behonest. However, when the person asking that question follows it up with morepenetrating questions like: You have never, ever deceived another person? You'venever told a lie? We come to the realization that we truly believe we're honest, butmost of us have actually been deceitful and lied. It's extremely difficult not to lie.When asked by a colleague or spouse to comment on a new hair style or the way anew outfit makes them look, it's often less harmful to take the safe route andcompliment their looks. We rationalize this as a “white lie” that's OK because wehave avoided a potentially awkward situation and no one is harmed.Honesty means to be free from deceit and fraud; to be open and above board inyour transactions; and to treat others fairly and justly. If we opened up adictionary to the word “honesty” would there be a little picture of you next to thatword?Some people narrowly define honesty as simply telling the truth. But honestyinvolves more than what you say; it also involves what you do and how you act.Giving false impressions or evasive answers to hide the truth is being dishonest.Honest people don't try to manipulate the truth by leaving the listener with anincomplete understanding of the facts. Often we believe we are not lying when wemake incomplete statements or leave out pertinent information from what we tellother people. Such actions are designed to hide the truth which is just a unique formof lying.Some people narrowly define honesty as simply telling the truth. But honestyinvolves more than what you say; it also involves what you do and how you act.Giving false impressions or evasive answers to hide the truth is being dishonest.There are two concepts related to honesty and moral behavior that have resultedfrom research. They are specificity of moral behavior and generality of moralbehavior. Specificity of moral behavior claims that people will act in each situationaccording to the specific demands of the situation. A student may be honest on a mathexam but cheat on a spelling exam due to his/her lack of spelling skills.Generality of moral behavior claims that people have stable personality traits thatcause them to behave consistently at different times and in different situations. Aperson who displays a generality of moral behavior follows his/her moral and ethicalbeliefs in every situation without regard to the type of situation or the outcome thatmay result.Thomson Reuters 2016 Page 9 of 86
Honesty can be a personality trait, but it is not a single trait and itdoes not act alone when influencing behavior. Honesty is composedof at least three important dimensions.1. Have very high, well-defined general standards of morality. Honesty requires theability and willingness to discern right from wrong.2. Internalize these standards as moral imperatives. The degree to which people haveinternalized standards of honesty is determined by their moral development.3. Live a moral life to the degree that violating these standards causes feelings ofremorse. Honesty should matter; people should not lie or steal with impunity andthink nothing about it.Some guidelines to consider when one is tempted to lie:Be sure the benefit you're trying to gain by lying is important enough to risk the lossof trust. To whom are you telling a lie? Is this person important to you or a significantpart of your life? If so, think twice or more about lying to them as the loss of trust maysignificantly change the relationship.Don't lie if you can accomplish your noble goal without lying – remember, necessityis not a fact, it's an interpretation. People often rationalize that “they had to lie.” Inmost cases this phrase is nothing more than a self-serving statement to excuse badbehavior. In cases where a lie would result in saving the life of another person in acriminal situation then the lie is necessary. However, most lies are told to deceiveothers and save the person telling the lie from punishment or embarrassment.Thomson Reuters 2016 Page 10 of 86
Be careful that the lie doesn't cause serious unintended consequences – like telling achild that a monster will take him/her away for bad behavior might cause seriouslong-term anxiety. What often happens in these situations is that years later this childis subjected to intense counseling due to the trauma caused by the poor tactics used togenerate desired behavior.Integrity means to be true at all times to high moral principles andto be consistent in attitudes, behaviors, and speech. The followingthree steps are essential for a person to act with integrity.Discern what is right and wrong.Act on what you have discerned is right, even if it entails a personal cost.Openly declare that you're acting on your understanding of what you havediscerned to be right.ExampleAssume you have just been promoted to partner in your firm. This is a goal that youhave worked towards for years and you are so excited about accomplishing this goal.Next Monday you are going to attend your first partners meeting. You are lookingforward to this opportunity and the responsibility it demands. When the meeting timearrives you join the other partners and begin dealing with the issues on the agenda.Thomson Reuters 2016 Page 11 of 86
When the agenda item of “salaries for new hires” is introduced, the chairman says thatthe salary committee has decided that beginning salaries for new hires with be 47/52.You are perplexed as to the comment and raise your hand and ask for clarification.The chairman apologizes for not explaining the comment further as this is your firstpartner's meeting and you are unfamiliar with the shortcuts that are sometimes taken.He explains that the 47/52 comment means that this year the salaries for new hireswill be 47,000 for females and 52,000 for males. You are aware that it is against thelaw to discriminate based on gender, but you are uncertain whether it would be wiseto bring this issue up before the entire group at your first partner meeting. However, aperson of integrity would!Following the three steps (1) you know it is wrong to discriminate based on gender (2)a person of integrity will act on what they discern to be right even if it entails personalcost, and (3) you should openly declare that you're acting on your understanding ofwhat you have discerned to be right.Would you have the courage of your convictions if you were placed in such asituation? A person of integrity does not let his/her ego and self-image get in the wayof doing what is RIGHT.This is a rather easy and straight-forward violation of rules that could cause this firmto face significant problems. However, there are many situations in our professionalcareers that are not so obvious but need to be challenged and made right. A person ofintegrity would do just that.Honesty refers to behaviors that are consistent with reality. Integrity refers tobehaviors that are consistent with moral principles.The Dishonesty CulpritThomson Reuters 2016 Page 12 of 86
What's causing the hole in our moral ozone?We tend to be less concerned with doing the right thing than we are with doing whatis most beneficial to us. Why are cheating and lying so common in schools, on sportsfields, and in business and politics?Many people tend to shun their responsibilities to others and focus totally on theirpersonal well-being. I'm sure you recall the saga of the #1 evening news anchor at the#1 national television network, who went on air in front of millions of viewers andtold a made-up story of his experience in a Middle Eastern war zone when thehelicopter he was in was shot down by enemy gun fire. The story was totallyprefabricated and was designed to enhance his position in the new media world. Whatis better than #1? Why would a person who already had the top position stoop totelling a lie while broadcasting the evening news?Apparently, it's a thing called PRESSURE. Pressure impacts the actions of kids,athletes, coaches, and business professionals. Many people react to the pressure bytrying to enhance their status by any means that will help them maintain their loftyposition or self-image. This results in behavior that is often dishonest andmanipulative.What we call pressure today used to be called temptations. I liked it better when wecalled it temptations because we could encourage those faced with the temptations to“not give in to the temptations.” We tell people not to give in to the pressure and theyreact by saying it's impossible not to succumb to the pressure since it's there all thetime.Thomson Reuters 2016 Page 13 of 86
Lots of people give in to pressure. But pressure is merely an explanation, not ajustification. Each of us has a choice when we are faced with mounting pressure. Wecan give into the pressure and attempt to manipulate the situation by inappropriatemeans or we can opt for a more manageable environment.Sure it would be helpful if we had less pressure, but it's far more important that wehave more character. Do you like the person you look at in the mirror every morning?Are you happy with your work/life balance? Are the people who are most important toyou happy with the person you are? If the answer to these questions is yes, it wouldappear that you have the pressure in your life will under control. If the answers to anyof these questions is no, you might need to reexamine your priorities.Study question 1 / 3 in Chapter 1Which of the following is not included in the definition of honesty?ABe free from deceit andfraud.Being free from deceit and fraud is a large part of being honest.BAn apology is the cure fordishonesty.An apology may relieve some of the guilt associated with honesty, butan apology is not a cure for dishonesty or a part of the definition.C Treat other fairly and justly.Treating others fairly and justly is a significant aspect of leading a life ofhonesty.DBe open and above board in Being open and above board in your transactions means that you areyour transactions.not misleading people or acting in a way that is deceitful.Study question 2 / 3 in Chapter 1While honesty refers to behaviors that are consistent with reality, which of the following refers tobehaviors associated with integrity?A Wholesome.Wholesome is a term dealing with physical, mental or moral health andhas more to do with honesty than integrity.BMore important thanhonesty.CAt the core of high moralHigh moral character is a result of a commitment to integrity.character.Thomson Reuters 2016 Honesty and integrity are equally important in achieving the trust andrespect of others.Page 14 of 86
D Inconsistent with reality.It's only inconsistent with reality for those who have low moral characterand tend to be dishonest.TrustIt is written that in one day, Samson slew 1,000 Philistines with the jawbone of an ass.Every day, scores of employees have their trust and commitment killed by the sameweapon.Paul SimsTrust is the ability to place reliance on the honesty, integrity, competence andbehavior of a person. Think of two people in your life right now that you trustimplicitly. If you were to leave town for a business trip for a week you would have noproblem leaving your children with either of these individuals. Do you have totalreliance on their honesty, integrity, competence and behavior? How long did it takeyou to develop this level of trust? Was one of the two people you thought of yourspouse? How long did it take you to decide that you would like to spend the rest ofyour life with that person.There is no shortcut to building trust. In fact, rebuilding trust on the rubble of lostcredibility is extremely difficult. Building trust in another person takes both time andsome effort. Once the trust is established a very strong bond is developed between youand the other individual. Once that trust is broken, it may take a long time for it toreform. Or more likely, the same level of trust with that individual may never beachieved.Where trust is important there are no small lies. A trusting relationship carries with ita responsibility to be honest and truthful with the other party in that relationship. Weare much more upset when a person we trust deceives us than we are when a personwe have little trust in is deceitful.The lethal quality of lies last long after they're told. Even lies told years ago can havean immediate poisonous effect on trust whey they're discovered.While honesty and forthrightness may not always pay dividends, dishonesty andconcealment always cost. In some settings nothing good may come of admittingwrongdoing, but it can get a lot worse if you don't.Thomson Reuters 2016 Page 15 of 86
Lies breed other lies. It's harder to tell just one lie than it is to have just one potatochip. You only have to tell the truth once, but you have to tell numerous lies to backup the original one you told.Don't be seduced by the “fight fire with fire” excuse or all you'll end up with is theashes of your integrity. Self-justification aside, you can't lie to a liar or cheat a cheaterwithout becoming a liar or cheater.In business, confidence in character is not enough to justify trust. In business, trustalso involves the conviction that the person or organization will successfully do whatis expected. A person can have a great disposition and charming personality.However, a business associate or customer doesn't necessarily care about yourdisposition or personality. What they care about is your ability to meet theirexpectations. Your disposition and personality does not keep the loyalty andcommitment of your customers. What keeps them loyal and coming back is yourability to continue to meet their expectations.Case Analysis – It Was Only a White LieKathy Westfield graduated from college with a degree in accounting in May 1990.She began her career on the audit staff of a regional public accounting firm in June,1990. Her first audit assignment was on the audit of a retail client and her supervisorwas Janet Nelson who had been on the audit staff for six years. Early in the audit Janetasked Kathy if she had taken the CPA Exam when she graduated in May. Kathyindicated that she had not taken the exam and hoped to study and take the exam inNovember. Janet told her she had some material that she could borrow and use in herstudies. In reality, Kathy had actually taken the May 1990 CPA Examination, but feltthat her performance was not sufficient to have passed any part of the examination.She decided to protect her ego by not telling Janet that she had taken the exam. Kathyperformed well on the audit and Janet had consistently complemented her on herefforts and quick grasp of the audit process.In early August, Kathy received her grades on the CPA Examination and to hersurprise she passed all parts. She was so excited she immediately called Janet toinform her of the accomplishment. To Kathy's surprise, Janet was less thanenthusiastic about the news. Kathy then remembered that
Education Discussion Leader by the AICPA and three times by the Texas Society of CPAs. He also received the 1999 Leon Radde Educator of the Year Award from t he Institute of Internal Auditors, and was named Outstanding Accounting Educator by the Texas Society of CPAs in October 2000. Course Description
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