Ethics Training for Texas CPAs
Field of Study:
This is an ethics course for Texas CPAs covering standards of professional conduct and business practices
adhered to in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients and
other members of their profession. It provides a background on ethical principles and values, ethical codes and requirements included
in the AICPA Code of Professional Conduct, and a focus on the Texas State Board of Public Accountancy Rules of Professional Conduct.
It also presents an approach to coping with ethical dilemmas, the Sarbanes-Oxley Act and its impact on business ethics, new internal
control requirements, and the responsibilities for Texas CPA’s. The rules will be supplemented with case studies and enforcement
actions that the Board has taken. The intention is to provide you with precise text from the Board, along with supplemental
information to help understand real-life situations or nuances.
After completing this course, you should be able to:
- Identify the characteristics of ethics.
- Recognize ethical reasoning used by accountants.
- Differentiate between rulings and principles of the AICPA’ Code of Professional Conduct.
- Identify the six principles and list the eleven rules of the AICPA Code of Professional Conduct.
- Identify independence and objectivity issues using the threats and safeguards approach, a conceptual framework.
- Recognize ethics rulings on independence.
- Recognize the Texas State Board of Public Accountancy Rules of Professional Conduct.
- Identify licensing and disciplinary mechanisms for Texas CPAs.
Recommended CPE credits:
Type of delivery method:
Final examination expiration date:
The program participant will have one year from the date of purchase to complete the course and final examination.
Web CPE 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