Ethics: An Overview for Texas CPAs (Currently Unavailable)

Author: Colleen Neuharth McClain

CPE Credit:  4 hours for CPAs

This course is designed to meet the 4 hour ethics CPE requirement for Texas CPAs. It covers a discussion on ethical reasoning and its application to common dilemmas, core values of the CPA profession, and the Texas Board's Rules of Professional Conduct as applied to all aspects of professional accounting work.

NOTE: This course does not have NASBA required review questions, but instead has case studies with feedback. The course is approved as is by the Texas State Board of Public Accountancy.

Approved by the Texas Board of Public Accounting: Sponsor ID: 009646.

Publication Date: January 2014

Designed For
CPAs requiring Ethics for Texas.

Topics Covered

  • Ethical Principles and Values
  • The Purpose of Ethical Education for CPAs
  • Ethical Reasoning and Dilemmas
  • Core Values of the CPA Profession
  • Texas Rules of Professional Conduct

Learning Objectives

  • Recognize the purpose of studying ethics and be excited about the opportunity to improve your ethical reasoning abilities.
  • Identify the process of ethical reasoning and how to apply it when specific dilemmas occur.
  • List the core values of the CPA profession (integrity, objectivity and independence).
  • Recognize and apply the Texas Rules of Professional Conduct and enforcement actions that the Board has recently made.
  • Utilize case studies, presented throughout the course, to assist in maintaining the highest standards of ethical conduct.

Level
Basic

Instructional Method
Self-Study

NASBA Field of Study
Regulatory Ethics (4 hours)

Program Prerequisites
None

Advance Preparation
None

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