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A CPA's Guidebook to Ethical Behavior for Texas CPAs

Exam Questions: 20
Course Level: Basic
Pages: 88 | Content: 76, Supplemental: 12
NASBA Area of Study: Regulatory Ethics
Not Acceptable for: Enrolled Agents
Version: 4160D

This course is designed to meet the specific 4 hour ethics CPE requirement for Texas and has been formally reviewed and approved by the Texas Board of Accountancy as required. It addresses the foundation of ethical thought, core values for the CPA profession including integrity, objectivity, independence, and responsibility to the public, as well as the Texas Board's Rules of Professional Conduct. PLEASE NOTE: Not accepted for Enrolled Agents. All course material provided. No prerequisites. Course level: Basic.

DID YOU TAKE THIS COURSE LAST RENEWAL PERIOD? If you took course #4160 during your last renewal period, you SHOULD NOT repeat this course for your current renewal period. Instead we recommend that you take course#4970: Managing Ethical Dilemmas for Texas CPAs. Course #4970 has also been specifically reviewed and approved by the Texas Board of Accountancy to qualify for the 4 hour ethics CPE requirement.

View Texas State Requirements

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Course Information

Table of Contents
  • Part I: Values - A Straight and Narrow Path or a Minefield?
  • Part II: Codes of Conduct for CPAs
  • Part III: Behaving Ethically: Putting the Rules Into Action
Objectives
  • To educate licensees in the ethics of professional accounting as Texas CPAs
  • To convey the intent of the Rules of Professional Conduct in the performance of professional accounting services/work
  • To assist the Texas CPA in applying ethical judgment in interpreting the rules and determining public interest
  • To review and discuss the Rules of Professional Conduct and their implications for persons in a variety of practices, including:
    - CPAs in client practice of public accountancy who perform attest and non-attest services per § 501.52
    - CPAs employed in industry who provide internal accounting and auditing services
    - CPAs employed in education or in government accounting or auditing

PLEASE NOTE: CPE credit measurement is based on NASBA Registry and QAS guidelines of one credit for every 50 minutes. Credit calculation may vary in different states — check with your State Board of Accountancy. Unless otherwise noted in the specific course description, no advanced preparation is required in order to register or complete any PES CPE course. Use of materials or services provided by Professional Education Services, LP ("PES") are governed by the Terms and Conditions stated on PES' website www.mypescpe.com. PES provides these courses with the understanding that it is not providing any accounting, legal, or other professional advice and assumes no liability whatsoever in connection with its use. PES has used diligent efforts to provide quality information and material to its customers, but does not warrant or guarantee the accuracy, timeliness, completeness, or currency of the information contained herein. Ultimately, the responsibility to comply with applicable legal requirements falls solely upon the individual licensee, not PES. PES encourages you to contact your state Board for the latest information and to confirm or clarify any questions or concerns you have regarding your duties or obligations as a licensed professional.