Course:  Ethics: An Overview  for Texas CPAs
Author:  Colleen Neuharth McClain

Course ID: ECNMTEXAS
CPE Hours: 4

 Format: PDF

Price: $45.50

Course Description: 
This course is designed to meet the 4 hour ethics CPE requirement for Texas. 

• In this course, we will define ethics and provide you with reasons you should be encouraged to continue educating yourself with the goal of achieving the highest standards of ethical conduct as a CPA.
• The course will then discuss ethical reasoning and its application to common dilemmas that you may experience. 
• Next, we will review the core values of the CPA profession (integrity, objectivity and independence). 
• The final chapter of this course will discuss the Texas Board’s Rules of Professional Conduct as they apply to all aspects of professional accounting work whether performed by CPAs in client practice, in industry, in education or in government.  This chapter will also illustrate enforcement procedures which the TSBPA has taken to apply the Rules.
  
  Throughout this course, you will be provided with case studies that demonstrate the application of ethical principles, values, ethical reasoning and the Rules of Professional Conduct.

Delivery: Internet/Interactive

NASBA Category: Regulatory Ethics

Learning Objective

• Understand the purpose of studying ethics and be excited about the opportunity to improve your ethical reasoning abilities.
•  Understand the process of ethical reasoning and how to apply it when specific dilemmas occur. 
• Comprehend the core values of the CPA profession (integrity, objectivity and independence).
•  Be familiar with the Texas Rules of Professional Conduct and enforcement actions that the Board has recently made to apply those rules.
•  Understand the case studies which are presented throughout the course to assist you in maintaining the highest standards of ethical conduct.

Level: Basic Overview

Prerequisites: None

Updated/Revised: March 2011