A Back and Forth Discussion of CPA Ethics for Texas CPAs

Exam Questions: 20
Course Level: Basic
Pages: 96 | Content: 84, Supplemental: 12
NASBA Area of Study: Regulatory Ethics
Not Acceptable for: Enrolled Agents
Version: 4980

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 and 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. PLEASE NOTE: This course has been specifically reviewed and approved by the Texas State Board of Public Accountancy and is required to be presented as approved, which differs from the standard PES course format/presentation. Not accepted for Enrolled Agents. All course material provided. No prerequisites. Course level: Basic.

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Course Information

Table of Contents
  • Part I: Understanding Morality and Establishing Our Own Ethical Framework
  • Part II: Standards to Live By: CPA Codes of Conduct
  • Part III: Conquering Ethical Conundrums and Increasing Your Ethical Presence
  • To educate licensees in ethics of professional accounting as CPAs
  • To convey the intent of the AICPA Code of Professional Conduct and/or specific state board rules in the performance of professional accounting services/work, not to adhere to the mere technical compliance of such rules
  • To assist the 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
  • To review and discuss the AICPA Code 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
    - 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.