Managing Ethical Dilemmas for Texas CPAs

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Course Information
Cost
$54.99

Recommended CPE Hours: 
4 CPE credit hours will be granted based on a 50-minute hour in accordance with the standards of the Texas State Board of Public Accountancy.

Prerequisites: None

Field of Study: Regulatory Ethics

Program level: Basic

Advance Preparation: None

Program Description: 
A CPA is challenged in today’s work world to not only serve his/her client or employer but also to protect the public interest by ensuring that there is transparency in financial reporting or there is fair administration of the tax laws. In balancing the two interests, a CPA may find him or herself in an ethical dilemma. This course covers not only basic ethical frameworks but also specific rules governing CPA practice and responsibilities. It concludes with a section on how a CPA can put his or her ethics into action.

Course Format 
Online Course Content

Consists of reviewing online content (usually course instructions and a course survey), and completing online assessments.

Self Study Download

PDF file is provided for self-study after the course is purchased.

Course Objectives 
  1. To educate licensees in ethics of professional accounting as Texas CPAs.
  2. To convey the intent of the Rules of Professional Conduct in the performance of professional accounting services/work, not to adhere to the mere technical compliance of such rules.
  3. To assist the Texas CPA in applying ethical judgment in interpreting the rules and determining public interest. Public interest should be placed ahead of self interest, even if it means a loss of job or client.
  4. To review and discuss the Rules of Professional Conduct and their implications for persons in a variety of practices, including:
    1. CPAs in client practice of public accountancy who perform attest and non-attest services per § 501.52.
    2. CPAs employed in industry who provide internal accounting and auditing services.
    3. CPAs employed in education or in government accounting or auditing.
Applicable State(s) 
Texas

Texas Certified Public Accountants (“CPAs”) are required to take a four-hour course once every two years to maintain their licenses. The course and instructor MUST be approved by the Texas State Board of Public Accountancy. All of our Texas courses are TSPBA approved for Texas CPAs. Additionally, Professor McLeod is an approved TSBPA sponsor for these courses and can issue Continuing Professional Education ("CPE") certificates authorizing the credits if the client does not have their own sponsor number.