Texas CPA Ethics - Maintaining the Highest Professional Standards

Overview

This Board-approved course helps Texas CPAs maintain high ethical standards by reviewing ethical reasoning, the AICPA Code of Conduct, and Texas State Board of Public Accountancy rules. It covers core values like integrity, objectivity, and independence, guidelines on fees, commissions, confidentiality, competence, and acts discreditable, and uses real-world case studies to highlight ethics in financial reporting, auditing, tax preparation, and consulting. It serves as a guide for applying ethical frameworks and compliance rules, equipping CPAs to make sound ethical decisions and build an ethical culture.

Find this course for your license


License or Certification 

 

Regulator 

 

Type 

 


Objectives

  • Recall the definitions of and key concepts related to ethical reasoning and ways they relate to a CPA's work
  • Recognize the principles of ethical theories, including utilitarian ethics, deontological ethics, stakeholder ethics, and virtue ethics
  • Recognize certain preeminent core values of accountancy, including integrity, objectivity, and independence
  • Recall how rules of professional conduct can be applied by CPAs in different professional situations
  • Remember the AICPA's principles, general standards, and core values recognize key Texas professional conduct requirements
  • Identify the role of the Accountants Confidential Information Network (ACAN), an organization that is available to help Texas CPAs, CPA candidates, and accounting students with common performance impairment issues such as alcoholism and mental health issues

Designed For:

Texas CPAs in all stages of their career


WebCE® is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org. For more information regarding WebCE administrative policies such as refunds, cancellations and concerns, please contact Support Services at 877-488-9308.

Course Information

Adding additional credit may change exam requirements.

Advanced Preparation: None