Texas CPA Ethics - Maintaining the Highest Professional Standards


Maintaining high ethical standards is crucial for CPAs in building public trust and upholding integrity in the accounting profession. This Board-approved course provides Texas CPAs with a periodic review of ethical reasoning, the AICPA Code of Conduct principles, and key aspects of Texas State Board of Public Accountancy rules.

Topics include core ethical values like integrity, objectivity, and independence, as well as specific guidelines related to contingent fees, commissions, confidentiality, competence, and acts discreditable. Real-world case studies and examples demonstrate the importance of ethics in areas like financial reporting, auditing, tax preparation, and consulting. Whether you are new to the accounting field or a seasoned professional, this course serves as an essential guide for applying ethical frameworks and compliance rules in your daily practice. Upon completion, Texas CPAs will be well-equipped to make sound ethical decisions, fulfill professional duties responsibly, and build an ethical culture.

Learning Objectives

At the conclusion of this course, you will be able to:

  • 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
  • identify how such theories can be applied in practical situations
  • recognize certain preeminent core values of accountancy, including integrity, objectivity, and independence
  • identify additional core values that you must apply in your professional life
  • 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

Advanced Preparation


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