Course Information

Course No:  394323

Course Name:  Ethics for Texas CPAs

Field of Study:    Regulatory Ethics

Course Description:  

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. The rules will be supplemented with case studies. The intention is to provide you with precise text from the Board, along with supplemental information to help understand real-life situations or nuances.

Learning objectives: After completing this section, you should be able to:

  • Recognize ethical reasoning used by accountants.
  • Identify the different principles and rules of the AICPA Code of Professional Conduct.
  • Identify independence and objectivity issues.
  • Recognize ethics standards and violations.
  • Recognize the Texas State Board of Public Accountancy Rules of Professional Conduct.
  • Identify licensing and disciplinary mechanisms for Texas CPAs.

Course Material: Online Material

Program level: Overview

Prerequisites: None

Advance preparation: None

Type of delivery method: QAS Self-study

Recommended CPE credits:   4.0

Final examination expiration date:   The program participant will have one year from the date of purchase to complete the course and final examination.