Personal and Professional Ethics for Texas CPAs

Overview

Many of the collegial organizations that support 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.
 
Note: This course does meet the 4-hour board-approved ethics course requirement to complete the Texas CPA Certificate application. If taken prior to licensing, this course will not count as CE.

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

Designed For

Practicing CPAs, both in public accounting and business and industry -- controllers, accountants, and other financial accounting personnel
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.
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