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11/1/2025
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Course 211001- Texas Ethics - The CPA’s Guide to Ethical Behavior
  Final Exam
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211001v - Texas Ethics - The CPA’s Guide to Ethical Behavior

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Ethics
4 CPE Credit Hours
11/1/2025
Final Exam
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Read 'Chapter 1: The CPAs Guide to Ethical Behavior' & answer the following question(s):
1. Within a company, who has the highest level of responsibility to protect the shareholders from fraud?
2. In which of the following situations would a CPA be considered independent?
3. Which of the following acts discredit or adversely affect a certificate or registration holder’s ability to engage in the practice of public accountancy?
4. A licensee may perform which of the following services for a contingent fee?
5. The Rules of Professional Conduct apply to which of the following:
6. Which of the following statements is true about mission statements?
7. A situation or state of affairs that can resolve ethical dilemmas for the long term is:
8. A client has a right to some of the auditor’s working papers. Which of the following would a client have a right to obtain?
9. Which statement relating to issuance of financial statements is false?
10. Indicate which statement is true regarding advertising contact with clients as well as prospective clients.
11. Which of the following is not part of the Fraud Triangle?
12. A key component of ethics policy should be:
13. Certificate or registration holders must report which of the following events to the State Board?
14. Which of the following is not a discreditable act?
15. Certificate holders may receive the following types of compensation:
16. Research on ethics supports the fact that CPAs should take CPE ethics training on a regular basis because:
17. Reports accompanying the financial statements of a client:
18. Independence is impaired in which of the following situations?
19. An ultimate test for a healthy culture in organizations is
20. Prudence is a virtue from Aristotle that:
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