Personal and Professional Ethics for Texas CPAs

Study Level:  Basic
Delivery Method:  Online self-study
Provider of Record: WebCE
Field of Study: Behavioral Ethics
Number of CE Hours:  4
Prerequisites:  None

Applying for your TX CPA Certificate? This course does meet the 4 hour board-approved ethics course requirement to complete your application. If taken prior to licensing it will not count as CE.

Course Description

In recognition of the effect that their actions or inactions may have on other people, professionals in many different fields are required to regularly complete continuing education on the subject of ethics as it applies to their particular field of endeavor. This requirement is intended to serve as a regular reminder to individuals who are placed in positions of responsibility that they have an obligation to honor the trust that is placed in them by those whom they serve.

Many of the collegial organizations who support these different professions have created and adopted a code of ethics to serve as a guide to the behavior and responses that are expected of their members. In the case of CPAs in Texas, the Texas State Board of Public Accountancy has developed and adopted a set of Rules of Professional Conduct to provide guidance to all members—whether they practice in public practice, industry, government or another area—in the performance of their professional responsibilities.

This video-based course begins with a discussion on ethics in general, and the importance of ethics throughout our lives in governing both our professional and personal behavior. The principles of the TSBPA Rules of Professional Conduct are discussed along with a number of thought-provoking case studies to encourage the participant to plan how to best apply the information presented. The course is presented by Dr. Raymond J. Clay, CPA who is Emeritus Professor of Accounting at the University of North Texas, and has taught in the field of ethics for more than 20 years. 

Learning Objectives

After completing this course students will be able to:
  • identify reasons that practicing CPAs should continue to study ethics
  • identify the two main actions that together comprise moral behavior
  • identify the three core values of the accounting profession
  • identify the four basic responsibilities outlined as General Standards of the Profession
  • given a series of different scenarios, correctly recognize situations in which a CPA may depart from the generally accepted accounting principles when preparing a client’s financial statements
Course Reviewed: August 2016
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