|
TSCPA participates in the American Institute of CPAs’ Joint Ethics Enforcement Program (JEEP). The common objective of both organizations is to promote and maintain high professional standards of practice by both TSCPA and AICPA members. To meet this objective, the TSCPA depends upon its Professional Ethics Committee. The committee is comprised of TSCPA member volunteers and has equally important proactive and reactive responsibilities. Proactive Responsibilities The committee assists TSCPA members in evaluating their responsibilities to the public, their clients, their employers, and regulatory authorities and communicates such responsibilities to targeted audiences. The committee promotes understanding and voluntary compliance with Codes of Professional Conduct developed by standard setting bodies. CPAs and all other persons are welcome to inquire and discuss matters of accountants’ rules of conduct. Either call an ethics committee member directly or contact the staff liaison, Patty Tinsley (817-419-0167). Such inquiries and discussions are informal and confidential. Inquiries also may be directed to the Texas State Board of Public Accountancy’s Enforcement Division. Committee members and the State Board will help CPAs and the public interpret the rules, but they cannot offer binding conclusions about a CPA’s violation of rules. Only after an investigation provides due process to the complainant and the CPA can rule violation conclusion be reached. Reactive Responsibilities The committee reviews complaints concerning the ethical behavior of TSCPA members and acts upon such complaints in accordance with the JEEP procedures. Every allegation of a CPA’s misconduct is thoroughly investigated to determine whether disciplinary action is warranted. The committee encourages fairness, impartiality, but vigorous enforcement of the Codes of Professional Conduct in the interest of the public and the accounting profession. Violations of ethical standards subject the CPA to disciplinary sanctions in the form of educational, remedial, or punitive actions. For more information on ethics rules follow this link: Complaint and Enforcement Procedures for CPAs in Texas. |
 |
 |
 |
 |
 |
 |
 |
 |
