ACCT 530 Week 4 Assignment; Character Trait

ACCT 530 Accounting Ethics and Related Regulatory Issues

(Keller Graduate School - Spring 2016)

According to Mintz, independence is the foundation of the public’s trust in the accounting profession.  To maintain this trust, auditors and accountants must maintain independence in both fact and appearance to meet the public’s expectations. In the state of Texas, the code of conduct under part 22 of the Texas State Board of Accountancy, subpart C, rule 501.70 refers to Independence. It requires “people who perform professional accounting service.....................................................