Ethics & Professional Conduct for Texas CPAs Webinar
Overview
Ethical conduct is the foundation of public trust in accounting, and Texas CPAs must follow specific standards established by the Texas State Board of Public Accountancy (TSBPA). This course provides a structured, Texas-focused exploration of professional ethics, combining historical context, regulatory guidance, and practical application through real-world scenarios. Participants will examine how core ethical principles—independence, integrity, objectivity, and competence—are embedded in Texas rules and how they guide daily professional judgment.
Special emphasis is placed on the Texas State Board of Public Accountancy’s Rule 501, Code of Professional Conduct, which establishes enforceable ethical standards for Texas CPAs. Participants will learn how these rules apply in real-world practice, including independence requirements, integrity standards, objectivity expectations, and professional responsibilities. You’ll learn how to:
- Apply TSBPA Rule 501 and Texas Administrative Code ethical standards to real-world professional situations
- Identify ethical threats and evaluate appropriate responses in compliance with Texas regulations
- Navigate the TSBPA disciplinary process, including investigations, sanctions, and enforcement actions
- Apply professional judgment consistent with Texas ethical requirements and public protection responsibilities
Objective
To provide Texas CPAs and other finance professionals with ethics education that satisfies the Texas ethics CPE requirement and strengthens their ability to apply TSBPA rules, professional standards, and ethical judgment in executing their professional responsibilities.
Emphasis
- The four core ethical principles: independence, integrity, objectivity and competence
- A brief history of ethics in Texas accounting
- The relationship between morals and ethics
- Overview of the Texas State Board of Public Accountancy (TSBPA) rules and regulations
- Texas Administrative Code (TAC) Title 22, Rules:
– Subchapter A: General Provisions
– Subchapter B: Professional Standards
– Subchapter C: Responsibilities to Clients
– Subchapter D: Responsibilities to the Public
– Subchapter E: Responsibilities to the Board/Profession - Violation reporting: Texas State Board Reports and enforcement actions
- An ethical case study
This course is included in the following subscriptions:
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