The character trait I chose to research was independence. In my opinion, independence focuses on the ability of accounting professionals to complete accounting work free of personal or professional impairments. Independence requires one to have integrity and the ability to act in an unbiased and impartial manner for the benefit of the public’s trust. In this research paper………………….
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. ………………….